Organizations and individual entrepreneurs registered with the Social Insurance Fund, as employers, must monthly transfer insurance premiums and submit to the FSS quarterly reports on accruals and insurance payments made.
Reporting form
For this procedure, a special form 4-FSS is provided, in which sections are provided for reflecting the accrued and paid insurance premiums for temporary disability and in connection with motherhood; industrial accident insurance; payments for pregnancy and childbirth; upon occurrence of other insured events. The special procedure for paying premiums provided for the preferential categories of insurers is also reflected in a special section. In separate tables, the calculation of the basis for calculating insurance premiums and payments upon the occurrence of insured events is carried out. Reporting during the year is carried out on an accrual basis.
Terms and procedure for submitting reports to the FSS
Current interim and annual reports must be submitted to the territorial branch of the FSS by the 15th day of the month following the reporting period (quarter). All the necessary data for submitting reports can be found in the card that was issued during registration.
You can submit a report in several ways: personally take it to the FSS branch, hand over a paper report form to the inspector and wait for the check. In this case, you can clarify all the unclear points and, if necessary, redo the report. If all indicators are reflected in the report correctly, the FSS employee marks the acceptance of the report on the second copy. Corrections and blots, the use of corrective agents is not allowed.
A very convenient way of sending reports through telecommunications. To do this, you will need a special program (distributed freely) and an electronic digital signature, which must be purchased annually from accredited organizations. In this case, the delivery of the report can be confirmed by printing out the protocol for receiving information, which is generated automatically at the time the report is received by the FSS employee.
In case of unforeseen situations, there is one more opportunity - to send by registered mail a report on electronic media and its duly certified paper version. The letter must contain an inventory of the attachment. In this case, the time of delivery of the report will be the date indicated on the receipt of the postal item. This method can be used if certain circumstances have arisen that do not allow fulfilling this obligation in a different way: the PC is faulty, there is no Internet access, and it is too late to go to the FSS. This method is legal, but not very convenient.
Penalties for failure to submit reports to the FSS
For late submission of reports, penalties were established in the amount of 5% of the amount of accrued insurance premiums in the reporting period, but not less than 1000 rubles. If an inaccuracy in the reporting, underestimation of insurance premiums is revealed during a desk audit, a fine of 20% of the unpaid amount is provided.
