In the field “OKVED Code” the code is indicated according to the All-Russian Classifier of Types of Economic Activities OK-029-2001 (NACE Rev. 1), corresponding to the main type of economic activity of the insured in accordance with Part 1 or 5 of Article 58 of the Federal Law of July 24, 2009. No. 212-FZ. This field is filled in by policyholders applying reduced rates in accordance with clauses 8 or 11 of part 1 of Article 58 of Federal Law No. 212-FZ of July 24, 2009.
When filling out the table:
1. lines 2, 3, 5, 6, 15, 16 show cumulative amounts from the beginning of the billing period (column 3) with the subdivision “At the beginning of the reporting period”, “for the last three months of the reporting period” (column 1);
2. Line 1 reflects the amount of debt on insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, accrued by the policyholder at the beginning of the billing period.
This indicator should be equal to the indicator of line 19 for the previous billing period, which does not change during the billing period;
3. line 2 reflects the amount of insurance premiums calculated from the beginning of the billing period, subject to payment to the territorial body of the Fund;
4. line 3 reflects the amount of insurance premiums accrued to the policyholder by the territorial body of the Fund based on the results of on-site and desk audits;
5. line 4 reflects the amount of insurance premiums accrued for previous billing periods by the policyholder, subject to payment to the territorial body of the Fund;
6. line 5 reflects the amounts of expenses not accepted for offset for previous billing periods based on reports of on-site and desk inspections conducted by the territorial body of the Fund;
7. line 6 shows the amount of money received from the territorial body of the Fund by the policyholder for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity;
8. line 7 reflects the amounts transferred by the territorial body of the Fund to the policyholder’s bank account as a refund of overpaid (collected) amounts of insurance premiums, as well as offset of the amount of overpaid (collected) insurance premiums to pay off debts on penalties and fines subject to collection ;
9. line 8 - control line, where the sum of indicators of lines 1 to 7 is indicated;
10. Line 9 shows the amount of debt at the end of the reporting (calculation) period based on the policyholder’s accounting data:
line 10 reflects the amount of debt owed to the territorial body of the Fund at the end of the reporting period, resulting from the excess of expenses incurred for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity over the amount of insurance contributions subject to transfer to the territorial body of the Fund;
line 11 reflects the amount of debt owed to the territorial body of the Fund, formed due to the amounts of insurance premiums overpaid by the policyholder at the end of the reporting period;
11. Line 12 shows the amount of debt at the beginning of the billing period:
line 13 reflects the amount of debt owed to the territorial body of the Fund at the beginning of the settlement period, formed due to the excess of expenses for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity over the amount of insurance contributions subject to transfer to the territorial body of the Fund, which during the settlement period the period does not change (based on the policyholder’s accounting data);
line 14 reflects the amount of debt owed to the territorial body of the Fund, formed due to the amounts of insurance premiums overpaid by the policyholder at the beginning of the billing period;
12. The indicators of lines 12 - 14 must be equal to the indicators of lines 9 - 11 of the Calculation for the previous billing period, respectively;
13. Line 15 reflects expenses for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity, incurred by the policyholder from the beginning of the billing period. This indicator must correspond to the indicator of control line 12, column 4 of table 2 of the Calculation;
14. line 16 reflects the amounts of insurance premiums transferred by the policyholder to the personal account of the territorial body of the Fund, opened with the Federal Treasury, indicating the date and number of the payment order;
15. line 17 reflects the written off amount of the insured’s debt in accordance with the regulatory legal acts of the Russian Federation adopted in relation to specific policyholders or the industry for writing off arrears;
16. line 18 - control line, which shows the sum of indicators of lines 12, 15-17;
17. Line 19 shows the debt owed by the policyholder at the end of the reporting (calculation) period based on the policyholder’s accounting data, including arrears (line 20).
Since reporting for 2017, Form 4-FSS has changed (Order of the Federal Tax Service of the Russian Federation dated September 26, 2016 N 381) - now it is presented only for contributions for injuries, the remaining contributions are administered by the Federal Tax Service. The report must still be submitted to the Social Insurance Fund.
Report 4-FSS in 2019, form - free download
The form includes a title page and 6 tables. All policyholders, without exception, fill out the title page, tables No. 1, 2 and 5. Other indicators are entered only if available, and there is no need to submit them if data is missing. Empty lines of the 4-FSS form are always crossed out.
Important! Don’t forget to indicate at the top of each page your registration number and five-digit subordination code, which are assigned to each company upon registration with the Social Insurance Fund at the beginning of its activities.
Organizations with more than 25 employees are required to submit Form 4-FSS via the Internet; to do this, use our service Kontur.Extern. Our service contains only current forms and templates, and reports are generated automatically based on the entered numbers. The system allows you to track the status of the report, receive control protocols and receipts for receiving electronic reports from the Social Insurance Fund portal. Even if the FSS receiving gateway is unavailable at the time of sending, you will have evidence that your reports passed through our server on time.
Take advantage of the "Test Drive" of Kontur.Externa - fill out and submit the 4-FSS form for free!
Try it
How to fill out the title page
The principle of filling out the title page is no different from filling out the title pages of other reporting forms.
In 2015, social insurance contributions began to be levied on payments in favor of foreign workers. The procedure for filling out Form 4 of the Social Insurance Fund has changed: new tables have been added, calculations are made to the nearest kopeck, additional accrued amounts must be reflected based on the results of both on-site and desk audits.
At the end of last year, changes were made to all legislative acts regulating the payment of insurance premiums. Let us dwell in more detail on the calculation of the taxable base and deadlines for submitting reports, and then look at an example of how to fill out Form 4 of the Social Insurance Fund, approved by the latest Order No. 59 of 02/26/2015.
Procedure for submitting reports
All organizations and individual entrepreneurs that have employees and pay their salaries are required to submit the report (Part 1.Article 5, Part 1.Article 9, No. 212-FZ of July 24, 2009). It reflects information about accrued and paid social insurance payments:
- in connection with temporary disability and maternity, section. I (No. 256-FZ dated December 29, 2006);
- from injuries and occupational diseases received at work, section. II (No. 125-FZ dated July 24, 1998).
Contributions to the Social Insurance Fund are not paid on remuneration paid under contract agreements. Insurance against industrial injuries is provided only if it is expressly provided for in the agreement.
Reporting is submitted quarterly to the territorial body at the place of registration of the policyholder. Reporting periods: 3, 6, 9 and 12 months. It is allowed to submit information by a separate division at its location if it independently calculates salaries and has a separate balance sheet and current account.
Responsibility for violations
For late submission of a report to the Social Insurance Fund, different fines are provided for payments for V&M and injuries. In the first case: this is a penalty in the amount of 5% of the accrual for the last 3 months of the reporting period; but not less than 1000 rubles and not more than 30%. The same sanctions apply in the second case - with a delay of up to 180 days, but the minimum is 100 rubles. If the report is submitted later, the fine will be 30% of the total amount payable, plus 10% for each month starting from day 181; the upper threshold is unspecified. An administrative fine of 300 to 500 rubles may be imposed on officials.
New changes since 2015
- Accruals under employment contracts with foreigners are now subject to contributions to pay for temporary disability and maternity. They receive appropriate compensation provided that the employer has transferred funds to the Social Insurance Fund for at least 6 months.
- The amount of non-taxable compensation upon dismissal is limited: 3 times the average monthly salary (in the regions of the Far North - 6 times), (clause 2, clause 1., Article 20.2 No. 125-FZ of July 24, 1998).
- The limit for accrual is set at 670 thousand rubles per year per employee (Government Decree No. 1316 of December 4, 2014).
- The amount of child benefits has changed. For caring for the first child, the minimum amount is 2,718.34, for the second and subsequent children - 5,436.67 rubles. One-time payments: at birth - 14,497.80, when registering in the early stages of pregnancy - 543.67 rubles.
- Organizations with more than 25 employees are required to submit reports electronically, using an enhanced qualified digital signature (from 50).
- Amounts to be transferred are calculated to the nearest kopeck (Part 7, Article 15 No. 212-FZ dated July 24, 2009).
- The reporting deadlines have changed. Form 4 FSS must be submitted before the 20th day (on paper) and before the 25th day (electronically) of the month following the end of the reporting period.
Brief instructions for filling out the report
The form consists of a title page and 2 sections, designated by Roman numerals (I, II). The first contains 9 tables, the second - 5, total: 14 pages (8.9 tables are combined on one). They are filled in with blue or black paste in block letters (this can be done using technology), and dashes are placed in the free cells.
Attention. If there is no data to fill out individual parts of the calculation form, they do not need to be generated and submitted. But there should not be less than 6 pages, since the title, appendices 1, 3, 6, 7, 10 are mandatory for all fee payers.
Example.
The dispensary of Narcissus LLC employs 23 people; for the 1st quarter, a salary of 1,149,700 rubles was paid. At the beginning of the year there were no debts or overpayments. In January, one employee was sick for 15 days; he received 10,500 rubles on sick leave, of which 2100 at the expense of the enterprise (3 days) and 8,400 at the expense of social insurance. Information was submitted on April 15, 2015; payments for March were not transferred on the day of delivery.
This example generates a report that can be used as a sample. Nowadays, many services offer to fill out FSS Form 4 online for free, but you can always print and save the data. It is more practical to use an Excel file.
Title page, page 001
As usual, all information about the organization is filled in there. Let's pay attention to some points noted in Figure 1:
- period: when submitting a report, only the first two cells are filled in, when applying for funds for payment - only the second two;
- the code is entered in accordance with appendices No. 1 (first 3 digits), 2 (second 2), 3 (third digits) to the Order dated February 26, 2015; in the example given, he says that the Narcissus dispensary calculates contributions at the general rate, does not belong to government agencies and is not subject to preferential taxation;
- When filling out a 13-digit registration number, the first 2 digits are entered as zeros.
Section I. Tables.
No. 1. (page 002)
It indicates: accruals for VNiM for the reporting period - 1 quarter. 2015, expenses for sick leave at the expense of the Social Insurance Fund, amount transferred. Since the last month of the quarter was not paid, the debt to the fund is shown. The OKVED code is filled in only by organizations paying contributions at reduced rates and corresponding types of activities (clause 8, 11 part 1; part 1.4, 1.5 article 58 No. 212 -FZ).
No. 2. (page 003)
Contains information about the number of days of temporary disability and benefits paid from the fund; its form is slightly modified. If there were no such payments, the application is not included in the report.
No. 3. (page 004)
Figure 2 shows how to fill out Table 3 of Form 4 of the Social Insurance Fund. The total amount of accrued salary from which contributions must be withheld is reduced by the benefits paid. As a result, the base for accrual for VNIM remains. Line 3 is filled out only if there are payments exceeding the maximum established amount for 2015: 670,000 rubles. Lines 5 - 7, respectively, if the specified conditions are met.
We add that this is required because the tariff for SPT (5) for 2012-2018 is 0, and for foreign workers - 1.8%.
№ 3.1.
Included in the report if during the reporting period there were payments in favor of foreigners working under a patent. Citizens of the EAEU and highly qualified specialists are not included in it.
№ 4.
It is intended for companies engaged in the implementation of intellectual property results, operating in the field of information technology and in special economic zones, paying insurance premiums at preferential rates established by Part 3 of Article 58 No. 212-FZ.
№ 4.1.
Filled out by individual entrepreneurs and organizations using the simplified tax system, as well as combining this system with UTII for certain types of activities or the patent system, which have the right to pay at the reduced rates provided for in Part 3.4. Article 58 No. 212-FZ.
№ 4.2.
This table is mandatory only for non-profit associations using a simplified taxation system, operating in the field of social services, healthcare, culture and sports, paying fees according to the tariffs of Part 3.4. Article 58 No. 212-FZ. No. 4.3.
Payers working for PSN must fill out this application in relation to the salaries of employees engaged in the relevant activity. A separate line is filled in for each patent used. Exceptions: individual entrepreneurs leasing their own real estate (houses, land), engaged in retail trade and providing catering services through stationary facilities with an area of less than 50 square meters. m.
№ 5.
It is formed by organizations that, during the reporting period, paid maternity benefits, child care benefits, paid additional leave to mothers of disabled children, and so on. Everyone who fills out table 5 of form 4 of the Social Insurance Fund must ensure that the data in column 5 coincided in Appendices 5 and 2 (Figure 3).
Section II. Tables.
The data in this section is filled out taking into account OKVED codes and the Procedure for classifying an organization as an occupational risk, approved by Order of the Ministry of Health and Social Development No. 55 of January 31, 2006 in accordance with the Classification (No. 625n of December 25, 2012).
No. 6.(page 005)
Represents the calculation of the base for insurance against industrial injuries. It must include the code of the main activity. In the example given, the taxable amount is the same for both sections (Tables 2 and 6), code 85.11.2 is risk class 1, the corresponding tariff is 0.2%.
No. 7.(page 006)
Let's take a closer look at how to fill out Table 7 of Form 4 of the Social Insurance Fund. Calculated insurance payments from the base indicated in Table 6 are entered in line 2 (column 3) and below are deciphered monthly. Line with code 16 indicates the amount paid for the reporting period minus March (766.40). It is shown in column 19 as a debt as of the date of submission of the report. It is not included in line 20, since it is not an arrears (Figure 4).
1,139,200.00 × 0.002 = 2,278.40
Note: By the way, you can generate and submit reports to the Social Insurance Fund using the “My Business” online service.
For those who prepare reports using the 1C program, the video material presented below will be useful.
How to fill out form 4-FSS (general information)
The 4-FSS calculation form was approved by order of the FSS of the Russian Federation dated February 26, 2015 No. 59 and contains data on two types of insurance premiums (IC):
- In case of temporary disability and in connection with maternity (section 1);
- From accidents at work and occupational diseases (section 2).
All employers, without exception, are required to submit the form quarterly. The form can be filled out in block letters by hand with a black or blue ballpoint pen, or using computer technology. The report must contain a title page and tables 1, 3, 6, 7, 10. The remaining sheets are filled out only if indicators are available. After the formation of the necessary sheets of the statement, their numbering is entered in the “page” field, the date of compilation of the form, the report is signed and certified by a seal (if any).
NOTE! The current editions of 4-FSS change periodically. Today, to fulfill obligations to the FSS, you should use the option established by FSS Order No. 260 dated July 4, 2016.
The right to choose the transfer option: on paper or via telecommunication channels (TCS) is granted only to companies with an average number of employees up to 25 people inclusive. If the company employs more than 25 employees, then the transfer is possible only electronically via TKS.
For methods of transferring files, see the material .
Let's consider what indicators are reflected in table 1 forms 4-FSS.
How to fill out section 1 of table 1 - lines 7, 10, 11, 12, 15, etc.
The field “OKVED Code” in Table 1 4-FSS is filled out only in companies that have the right to apply reduced contribution rates (which are listed in paragraphs 8, 11 of the law “On insurance contributions to the Pension Fund of the Russian Federation, the Federal Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” dated July 24, 2009 No. 212-FZ).
For more details, see the article. .
|
Line no. |
Amount reported |
|
The organization's debt to the fund for SV at the beginning of the year |
|
|
The amount of CB calculated for the current period (on an accrual basis). Including the deciphering of the CB amounts in the context of the last three months |
|
|
The amount of SV calculated by FSS specialists based on the results of inspections |
|
|
The amount of CB calculated by the payer independently for previous years |
|
|
The amount of costs of the insurance payer for the payment of insurance amounts to employees upon the occurrence of insured events for previous years, not accepted for deduction by FSS specialists during inspections |
|
|
Funds provided by the fund to cover the costs of the insurance payer for insurance coverage of employees in the event of insured events |
|
|
Amounts of overpayments or excessively withheld amounts for SV, returned by the fund to the settlement account of the insurer company |
|
|
Sum of lines 1-7 (control value) |
|
|
The amount of debt to the social insurance fund at the end of the reporting period based on accounting data |
|
|
Debt to the Social Insurance Fund for the amount of the difference between the calculated SV and the costs incurred by the policyholder for paying sick leave to employees upon the occurrence of insured events |
|
|
The amount of debt to the Social Insurance Fund resulting from an overpayment of insurance by the policyholder |
|
|
Debt of the Social Insurance Fund at the beginning of the reporting year (must be equal to page 9 of Table 1 of the calculation at the end of last year) |
|
|
Explanation of page 12. To be completed if expenses for compulsory social insurance (OSI) exceed the amount of calculated SV at the beginning of the year (equal to page 10 of table 1 at the end of last year) |
|
|
Explanation of page 12. Filled in when the Social Insurance Fund debt was formed due to overpayments by the insurer (equal to page 11 of Table 1 at the end of last year) |
|
|
The amount of OSS expenses aimed at paying employees upon the occurrence of an insured event. Filled with a cumulative total and equal to page 15 gr. 4 tables 2 (control value) |
|
|
The amount of SV transferred by the policyholder for the current quarter, indicating the number and date of the payment order |
|
|
The amount of debt (arrears) written off on the basis of judicial or regulatory acts of the Russian Federation |
|
|
Sum of lines 12, 15, 16, 17 (control value) |
|
|
SV debt owed by the policyholder at the end of the reporting period |
|
|
Arrears included in the amount on page 19 |
For clarity, consider the order filling out table 1 forms 4-FSS For example.
Filling out Form 4-FSS Table 1 for the 1st half of 2016 (example)
Stella LLC operates on a general taxation system and applies a single tariff when calculating SV on OSS in the amount of 2.9% of the calculated amount of wages.
As of January 1, 2016, the credit balance on the account. 69.1 “Contributions to OSS” is equal to RUB 3,358.45.
In May 2016, the accountant identified an error: in December 2015, employee O. S. Aleksandrov was adjusted the amount of vacation pay and an additional payment of 5,000 rubles was made, but this additional payment was not included in the base when calculating contributions to OSS. The accountant added additional contributions from this amount in the amount of 145 rubles. (5,000 × 2.9%). This amount of contributions is reflected in line 4 of Table 1 of Statement 4-FSS for 6 months of 2016.
For the 1st half of 2016 the following calculations and accruals were made (RUB):
|
Quarter |
Month |
Salary amount |
Amount of CB |
No. and date |
Payment amount |
During the period |
|
January |
131 331,28 |
3 808,61 |
37 from 13.01 |
3 358,45 |
December 2015 |
|
|
February |
148 576,48 |
4 308,72 |
53 from 12.02 |
3 808,61 |
January 2016 |
|
|
March |
152 138,37 |
4 412,01 |
77 from 14.03 |
4 308,72 |
February 2016 |
|
|
Total |
432 046,13 |
12 529,34 |
11 475,78 |
|
||
|
April |
132 587,33 |
3 845,03 |
95 from 14.04 |
4 412,01 |
March 2016 |
|
|
155 778,75 |
4 517,58 |
114 from 13.05 |
3 845,03 |
April 2016 |
||
|
Additional SV accrued for 2015 |
December 2015 |
|||||
|
June |
148 486,77 |
4 306,12 |
133 from 14.06 |
4 662,58 |
May 2016 (4517.58 + 145.00) |
|
|
Total |
436 852,85 |
12 668,73 |
12 919,62 |
In June 2016, employee M.E. Kovaleva was paid sick leave. The amount of OSS to be reimbursed from the Social Insurance Fund amounted to RUB 5,348.53.
SALT in account 69.01 for the first half of 2016 will look like this (RUB):
|
Index |
Beginning balance |
Period transactions |
Balance |
|||
|
Balance |
3 358,45 |
|||||
|
SV accrued for 2016 |
25 198,07 |
|||||
|
Additional SV accrued for 2015 |
||||||
|
Paid to SV |
24 395,40 |
|||||
|
OSS expenses |
5 348,53 |
|||||
|
Total |
3 358,45 |
29 743,93 |
25 343,07 |
1 042,41 |
||
Let's consider how this data will be reflected in the statement 4-FSS at filling table 1.
|
Index |
Line code |
Amount, rub. |
|
|
Debt owed by the payer SV (policyholder) at the beginning of the billing period |
3 358,45 |
||
|
Accrued for payment of insurance premiums, rub. |
25 198,07 |
||
|
At the beginning of the reporting period |
12 529,34 |
||
|
for the last three months of the reporting period |
12 668,73 |
||
|
1st month |
3 845,03 |
||
|
2nd month |
4 517,58 |
||
|
3rd month |
4 306,12 |
||
|
Accrued by the insurance premium payer (policyholder) for past billing periods |
|||
|
Sum page 1, 2, 4 |
28 701,52 |
||
|
Expenses for compulsory social insurance, rub. |
||||
|
At the beginning of the reporting period |
||||
|
for the last three months of the reporting period |
||||
|
Insurance premiums paid, rub. |
||||
|
At the beginning of the reporting period |
||||
|
in the last three months of the reporting period |
||||
|
Date, payment order number |
||||
|
Total amount pp. 15, 16 |
||||
From the calculation it is clear that at the end of the first half of 2016, a debt for the Social Insurance Fund was formed in the amount of 1,042.41 rubles. (29,743.93 - 28,701.52) due to excess expenses on payments to employees of OSS funds.
Results
Line 4 of Table 1 of the 4-FSS calculation displays the amount of underpaid SV for previous years, which the company independently discovered and calculated and which is subject to payment to the territorial unit of the FSS.
Table 1 of Statement 4-FSS shows the amounts of calculated and transferred contributions to OSS, the amount of costs for insured events subject to reimbursement from the FSS, as well as the final balance of debt of the policyholder or the FSS to each other.
Now it reflects only contributions for insurance against industrial accidents and occupational diseases (“injuries”), and indicators for insurance contributions in case of temporary disability and maternity, which have become the responsibility of the tax authorities, are excluded from the form. In what form the report is submitted in 2017 and how Table 5 of Form 4-FSS is filled out - we will tell you in this article.
Injury report 2017
The currently valid form 4-FSS is valid from reporting for the 1st quarter of 2017. It was approved by order of the FSS of the Russian Federation dated September 26, 2016 No. 381. The sections on insurance contributions in case of disability and maternity have disappeared from the updated form, and the remaining tables on “injuries”, according to Compared to the previously used form, they remained virtually unchanged.
The calculation form consists of a title page and six tables. In Form 4-FSS 2017, Table 5, along with Tables 1 and 2, is required to be submitted, even if there are no indicators for “injuries” in the reporting period, and Tables 1.1, 3 and 4 are submitted as part of the calculation only if the relevant data is available.
The procedure for filling out table 5 of form 4-FSS in 2017
Table 5 of Form 4-FSS is intended for data on the special assessment of working conditions, as well as on mandatory medical examinations of workers. The detailed procedure for filling out the table is contained in paragraphs. 14 – 14.4 of Appendix No. 2 to Order No. 381 of the Federal Tax Service of the Russian Federation.
Starting from January 1, 2014, organizations and entrepreneurs that have employees are required to conduct a special assessment of labor conditions at least once every 5 years (Article 212 of the Labor Code of the Russian Federation, Law dated December 28, 2013 No. 426-FZ). Previously, working conditions were assessed through workplace certification, the results of which are valid until a maximum of December 31, 2018, after which the employer will need to conduct a special assessment.
4-FSS table 5: rules for filling out line 1
For indicators obtained as a result of certification or special assessment, line 1 of table 5 in 4-FSS is allocated. How to fill out this line in 2017:
- All indicators in table 5 are reflected as of 01/01/2017. If the special assessment was carried out in 2017, data on it will be contained in table 5 of the 4-FSS report, only starting with reporting for the 1st quarter of 2018.
- Column 3 - the total number of jobs that are subject to a special assessment of working conditions. This indicator is completed by the employer, even if an assessment has not been carried out. Please note that the number of jobs in Table 5, Column 3 of 4-FSS is not always equal to the number of employees - several employees can work in one place, but on different days or shifts.
- Columns 4-6 of line 1 reflect the number of jobs if a special assessment was carried out on them, or certification of working conditions was carried out before 01/01/2017. If the assessment was not carried out, “0” is indicated in columns 4-6.
- Columns 7 and 8 on line 1 are not filled in.
Table 5 4-FSS: how to fill out line 2
Line 2 of Table 5 in Form 4-FSS is filled out by employers who have employees engaged in work with harmful and dangerous working conditions, who are required to undergo preliminary (when applying for a job) and periodic medical examinations. How often periodic examinations should be carried out depends on the type of work, or on the type of harmful factors affecting the employee (Order of the Ministry of Health of the Russian Federation dated April 12, 2011 No. 302n). Information for filling out line 2 of table 5 in form 4-FSS in 2017 is taken from the conclusions and reports of the medical commission based on the results of preliminary medical examinations and periodic examinations of workers:
- Column 7 indicates the number of employees subject to mandatory medical examinations.
- Column 8 of Table 5 of the 4-FSS calculation includes the number of employees who underwent such medical examinations within the established time limits before 01/01/2017.
- If there are no indicators, dashes are added in columns 7 and 8.
- Columns 3-6 on line 2 are not filled in.
Examples of form 4-FSS table 5 - how to fill out in 2017
Example 1. Special assessment completed
As of January 1, 2017, the LLC had 10 jobs, a special assessment for which was carried out in January 2016. According to its results, 2 workplaces were classified as class 3 for hazardous working conditions. All employees who are required to undergo regular medical examinations (2 people) underwent it in September 2016. The procedure for filling out Table 5 of Form 4-FSS in 2017 will be as follows:
Example 2. No special assessment was carried out
As of January 1, 2017, the organization had 5 jobs. No special assessment of working conditions was carried out, and workers were not required to undergo medical examinations. In this case, in the calculation of 4-FSS, table 5 in 2017 will look like this:
Example 3. Newly created enterprise
The company was created in January 2017. In this case, there are no indicators as of 01/01/2017, which means that Table 5 4-FSS does not contain data in 2017, i.e. It is enough to put dashes in all its cells.
