Enterprises using the simplified taxation system are required to submit a payroll in the form of 4-FSS to the Social Insurance Fund of the Russian Federation. It is rented no later than the 15th day of the next month for the last reporting quarter. With the simplified tax system, reporting is submitted in full, but only certain sections are filled out.
Instructions
Step 1
Fill in the data on the title page of Form 4-FSS. At the top of the sheet, include the insurer's registration number and subordination code from the Social Security notice. Note the reference period and calendar year, as well as the adjustment number. If the statement is submitted for the first time, then put "0".
Step 2
Fill in the details of the enterprise on the basis of constituent documents and registration certificates: the name of the organization, the TIN code, KPP, OGRN, OKATO, OKVED, OKPO, OKOPF, OKFS, as well as the contact phone number and registration address.
Step 3
Complete section 1, which calculates the paid and accrued insurance premiums for compulsory social insurance in connection with production costs, maternity and in case of temporary disability. Table 1 contains data on the calculation of insurance premiums, in table 2 - data on the costs of compulsory social insurance. Table 3 reflects the calculation of the base for calculating insurance premiums. Table 4 is mandatory for the simplified tax system, in which the calculation is carried out, confirming the company's right to lower rates of insurance premiums. Table 5 is filled in if there are payments from funds that were received from the country's budget.
Step 4
Enter the data in section 2 that correspond to the compulsory social insurance for occupational diseases and accidents at work. The section consists of four tables in which the relevant data is entered and summarized.
Step 5
Put a dash if you do not have one or another indicator to fill out. The statements are filled in in duplicate and submitted to the Social Insurance Fund at the place of registration in person, by power of attorney, via mail or e-mail.
