Where do we rent 4 fss per. Transfer of control to tax inspectorates

Annual reports on insurance premiums for 2016 and for previous periods must be submitted, as before, to the Pension Fund and Social Insurance Fund using the forms that were in force throughout the year

It is no longer a secret to anyone that starting from the new year 2017, insurance premiums from the Pension Fund and the Social Insurance Fund will become subordinate to the tax authorities, in accordance with the provisions of the new edition of Chapter 34 of the Tax Code of the Russian Federation. It is worth noting that the updated legislation does not provide for any transitional provisions, so many accountants are wondering where to submit reports for 2016 - to the tax authorities or to extra-budgetary funds? The answer is simple - for 2016 and for previous periods, you need to submit reports, as before, to the Pension Fund and the Social Insurance Fund according to the forms that were in force in the past year, updated data for these periods is also submitted to the relevant funds. Let us remind you once again what forms you need to use to report to pensioners and Social Security for the past year.

Information must be submitted to Social Insurance within the usual time frame: on paper - before 01/20/2017, in electronic form via TKS - before 01/25/2017.

Annual reporting to the Pension Fund for 2016

All companies and individual entrepreneurs with employees registered with the Pension Fund of Russia as insurers for their employees are required to report in forms RSV-1 and SZV-M. Individual entrepreneurs without employees do not submit these reports to pensioners.

RSV-1

In 2017, you will have to submit the old PCB-1 form to the Pension Fund only once, namely, the annual report for 2016. This report must be submitted to individual entrepreneurs and companies on a form approved by the Resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 No. 2p to their territorial division of the Pension Fund of the Russian Federation (Article 23 of the Federal Law dated July 3, 2016 No. 250-FZ).

Information for 2016 is submitted on paper - before 02/15/2017, according to the TKS in electronic form - no later than 02/20/2017.

It is worth noting that from the beginning of the new reporting period of 2017, a new DAM 2017 form has been introduced, about the features, filling out procedure and submission deadlines of which you can read in our material “Calculation of insurance premiums”. It should not be confused with RSV-1, the new calculation will be submitted to the Federal Tax Service and will combine information from the currently valid forms 4-FSS, RSV-1, RSV-2 and RV-3.

SZV-M

In addition to settlements using the RSV-1 form for 2016, individual entrepreneurs with employees and companies need to report to pensioners using the SZV-M form “Information on insured persons” for December 2016, approved by Federal Law No. 385-FZ of December 29, 2015.

By the way, this form will not go away with the entry into force of new provisions in the legislation. As before, calculations will need to be submitted to the Pension Fund every month, with the only difference being that the deadlines for filing will change and will be moved 5 days later.

Thus, according to the SZV-M form for December 2016, you need to send information before January 16, 2017 (since the 15th falls on a day off).

Please note that if the company or subordinate individual entrepreneur employs more than 25 people inclusive, the calculation in the SZV-M form should be submitted exclusively via TKS in electronic form; if there are fewer employees than this number, you can report on paper.

What is the deadline to submit the 4-FSS calculation for the 4th quarter of 2016? Do you need to use a new payment form? Has the new format for calculating Form 4-FSS been approved? Is it really necessary to submit 4-FSS to the tax office starting from 2017? Should old or new OKVED codes be included in the calculation? Let's look at a specific example of filling out 4-FSS for 2016.

Deadline for 4-FSS

All organizations and individual entrepreneurs paying individuals remuneration subject to compulsory social insurance contributions must report in Form 4-FSS for the 4th quarter of 2016 (Clause 2, Part 9, Article 15 of Federal Law No. 212-FZ of July 24, 2009) .
You must report on Form 4-FSS for the 4th quarter of 2016 within the following deadlines:

• no later than January 25, 2017 (this is Wednesday) – in electronic form;
• no later than January 20, 2017 (this is Friday) - “on paper”.

Note that after the New Year holidays, as a general rule, people go to work on January 9, 2017 (this is Monday). Cm. " ". Thus, the accountant has 10 working days in January to fill out and submit paper reports. There is more time to generate an electronic 4-FSS for the 4th quarter of 2016 - 13 working days.

Form 4-FSS for the 4th quarter of 2016: new form?

You must report for the 4th quarter of 2016 using the form approved by Order No. 59 of the Federal Social Insurance Fund of Russia dated February 26, 2015. It was this form that was used when submitting the 4-FSS calculation for 9 months of 2016. Use it when submitting the annual 4-FSS calculation for 2016. Let us remind you that this form combines reporting:

• for contributions to compulsory social insurance in case of temporary disability and in connection with maternity;
• on contributions to compulsory social insurance against accidents at work and occupational diseases.

Please note that Order No. 381 of the Federal Social Insurance Fund of Russia dated September 26, 2016 approved a new form of calculation, 4-FSS. Cm. " ". However, you need to use the new form starting with reporting for the 1st quarter of 2017. For the first time, you must report using the new form no later than April 20 “on paper” and April 25, 2017 – in electronic form. Starting with reporting for the 1st quarter of 2017, 4-FSS will need to reflect only contributions “for injuries”. Download the new calculation form for free using the link "".

Where to submit: to the tax office or to the Social Insurance Fund?

Submit the calculation in form 4-FSS for the 4th quarter of 2016 to the FSS department. Tax inspectorates will not accept calculations for 2016. Moreover, the new 4-FSS calculation form, used for reporting for the 1st quarter of 2017, also needs to be submitted to the FSS, and not to the Federal Tax Service.

Zero 4-FSS: is it necessary to take it?

Moreover, if an organization did not make any payments to individuals in the period from January to December 2016, then it still needs to submit the annual 4-FSS calculation for 2016. This is explained by the fact that organizations are always policyholders. The status of “insurer” is assigned to legal entities almost immediately after state registration. Organizations always remain in this status, regardless of the nature and existence of contracts with employees. Accordingly, even if there were no payments to individuals in 2016, you must submit at least a zero calculation of 4-FSS for the 4th quarter of 2016. Only individual entrepreneurs without employees can not submit 4-FSS for 2016. They are not recognized as insurers. Therefore, they do not submit the 4-FSS zero calculation.

Procedure for filling out 4-FSS for the 4th quarter 4-FSS: examples

All policyholders in the 4-FSS for the 4th quarter of 2016 must fill out and submit to the FSS:

• title page;
• tables 1 and 3 of section I;
• tables 6, 7, 10 of section II.

All other tables of sections 1 and 2 of the 4-FSS calculation for the 4th quarter of 2016 must be filled out only if there are indicators that need to be reflected in these tables. If there is no data, then the tables are not filled out and are not submitted (clause 2 of the Procedure, approved by Order of the FSS of Russia dated February 26, 2015 No. 59, hereinafter referred to as the Procedure).

At the top of Form 4-FSS for the 4th quarter, on each page, indicate the registration number of the policyholder, subordination code and page number.

table 2

In Table 2 of Section I, fill in the benefits and payments accrued to employees from the Social Insurance Fund budget (in particular, sickness and maternity benefits). Reflect the benefit amounts together with personal income tax. Please keep in mind that sick leave benefits accrued by the employer at its own expense for the first three days of illness should not be included in Table 2. If, for example, one employee received sickness benefits from the Social Insurance Fund in the amount of 2,800 rubles, then this amount should be transferred to Table 2.

If benefits were not accrued from the Social Insurance Fund budget in the period from January to December, then do not fill out Table 2 as part of 4-FSS for the 4th quarter and do not submit it.

Table 3

Table 3 is a mandatory table as part of the calculation for the 4th quarter. Show in it the calculation of the base for calculating insurance premiums. In particular, reflect the total income of employees on an accrual basis from January to December 2016 inclusive, and also separately highlight the amount of payments that are not subject to contributions. For example, if non-taxable payments for the period from January to December 2016 amounted to 2,000 rubles, then fill in this amount in the table as follows:

Compare the total amount of payments for 2016 for each employee with the maximum base for insurance contributions to the Social Insurance Fund - 718,000 rubles. If there were more payments, then indicate the excess in line 3 of Table 3 of the annual 4-FSS.

Table 3.1

This table is intended for information about foreigners (except for the EAEU) temporarily staying in the Russian Federation (you need to provide personal information for each person, indicate his TIN, SNILS and citizenship). In the 4-FSS calculation table for the 4th quarter, you need to cumulatively summarize all foreigners whose payments from January to December 2016 were subject to insurance premiums (clause 11 of the Procedure).

Table 4

Table 4 is filled out only by companies operating in the field of IT technologies. The table provides data confirming the right to apply a reduced rate of insurance premiums (Part 3 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ).

Table 4.1

Table 4.1 is filled out by organizations or individual entrepreneurs on the simplified tax system, carrying out “preferential” types of activities in 2016, named in paragraph 8 of part 1 of article 58 of the Federal Law of July 24, 2009 No. 212-FZ. Fill out this table with a cumulative total. That is, show the amounts accumulated from January to December 2016 inclusive. This is stated in the table itself. As for filling, then:

• line 1 – show the total amount of income according to the simplified tax system;
• on line 2 - reflect income from the main activity according to the simplified tax system;
• on line 3 - highlight the share of income from the main activity according to the simplified tax system.

Table 4.2

Table 4.2 is filled out by non-profit organizations on the simplified tax system engaged in social services for the population, scientific research and development, education, healthcare, culture, art and mass sports.

Table 4.3

Table 4.3 is filled out, in general, by individual entrepreneurs on a patent. In the table, list information about issued patents, and also provide data on payments to employees since the beginning of 2016 and separately show payments for October, November and December 2016. However, some individual entrepreneurs do not need to fill out this table. This applies to those businessmen who:

• provide catering services;
• engage in retail trade through trading floors or retail locations;
• rent out real estate owned by them.

Table 5

Table 5 as part of the 4-FSS calculation for the 4th quarter of 2016 is intended for payments made from the federal budget. Please note: not at the expense of the Social Insurance Fund, but at the expense of the federal budget. Such payments include, for example, payments in excess of the established amounts of benefits to citizens affected by radiation (in case of accidents at the Chernobyl nuclear power plant, Mayak PA, Semipalatinsk test site, etc.).

Policyholders will submit quarterly payments in form 4-FSS in its current form for the last time. All organizations and individual entrepreneurs with employees must provide the calculation. In what timeframe do you need to submit the annual 4-FSS, is there a new form on which policyholders need to report, and what threatens those who do not submit the 4-FSS on time, you will learn from our article.

Form 4-FSS for the 4th quarter of 2016

Form 4-FSS is the main quarterly report of insurers to the Social Insurance Fund, which reflects information on contributions both for insurance for temporary disability and maternity, and for occupational diseases and industrial accidents. The 4-FSS calculation for the 4th quarter of 2016 is submitted in exactly this full composition, but starting with the reporting of the first quarter of 2017, its volume will decrease and will only include information on contributions for “injuries”.

The annual 4-FSS calculation should be filled out according to the form approved by FSS Order No. 59 dated February 26, 2015, as amended on July 4, 2016. The procedure for filling out the calculation was approved by the same order (Appendix No. 2).

Be careful: by order of the FSS No. 381 of September 26, 2016, a new form 4-FSS was adopted, but you must report on it no earlier than for the 1st quarter of 2017.

The latest updates to the currently valid Form 4-FSS were made by order of the FSS of Russia dated July 4, 2016 No. 260 for reporting for 9 months of 2016. The changes affected organizations sending their employees to other employers for temporary work. To correctly reflect accruals for such employees, Table 6.1 was introduced into the calculation.

No changes were made directly to the Social Insurance Fund report for the 4th quarter of 2016, so the same form should be used as in the last quarter. The composition of the 4-FSS calculation for 2016 will be as follows:

• all policyholders, even those who did not have accruals for contributions to the Social Insurance Fund, must submit a title page and calculation tables 1, 3, 6, 7, 10. If there is no data in these tables at all, dashes are placed in all columns, then they are followed print and submit as part of the report;
• policyholders who have had accruals, in addition to the mandatory tables, submit tables that contain the corresponding indicators: 2, 3.1, 4, 4.1, 4.2, 4.3, 5, 6.1, 8. Tables that do not contain data should be printed and submitted as part of no calculation needed.

To whom to submit 4-FSS reports for the 4th quarter of 2016

Insurance premiums, not excluding contributions to the Social Insurance Fund (except for “injuries”), from January 1, 2017 will come under the control of the tax service. The Federal Tax Service will need to not only transfer insurance payments, but also submit reports on them.

Despite this, the calculation of 4-FSS for 2016 in January 2017 will still be accepted by the Social Insurance Fund. Moreover, in 2017, it will be the Social Insurance Fund that will accept reporting on insurance premiums for periods earlier than 01/01/2017, which means that clarification in Form 4-FSS for all previous periods, including 2016, will need to be sent to Social Insurance, and not to the tax office (letter of the Federal Tax Service of the Russian Federation dated August 17, 2016 No. 02-09-11/04-03-17282; Article 23 of Law dated July 3, 2016 No. 250-FZ).

In 2017, contributions for “injuries” remain entirely in the hands of the Social Insurance Fund - both control over their accrual and payment, and acceptance of reports. An updated form 4-FSS will be intended for this, but without the section on insurance premiums in terms of maternity and disability.

FSS deadline for the 4th quarter of 2016

When do you need to provide the 4-FSS calculation for 2016? It depends on the type in which it will be surrendered. If an organization or individual entrepreneur employs more than 25 employees, the report is submitted exclusively electronically; if the number is smaller, then the report can be submitted both electronically and on paper. Please note that for failure to comply with the electronic payment form, the policyholder may be fined 200 rubles. Next year the fine will remain the same.

Depending on the form, the deadline for submitting the Social Insurance Fund for the 4th quarter of 2016 will be as follows:

• paper report – January 20, 2017;
• electronic report – January 25, 2017.

Policyholders who had no accruals for insurance premiums to Social Insurance in 2016 are not exempt from submitting reports - they must submit a zero calculation within the same deadlines.

If the 4-FSS calculation is not submitted on time, the policyholder faces a fine for each overdue month (even incomplete) - 5% of the amount of contributions for the reporting quarter (minus benefits paid), but no more than 30% of this amount and no less 1000 rubles, and the fine will be imposed on two grounds:

• for failure to submit reports on contributions for illness and maternity (Part 1, Article 46 of Law No. 212-FZ);
• for failure to submit a report on “injuries” (Part 1, Article 19 of Law No. 125-FZ).

Since Form 4-FSS for the 4th quarter of 2016 contains information about two types of insurance premiums, and actually includes two types of reports, the fine is applied for each of them separately, this was explained by the FSS of the Russian Federation in its letter dated August 23, 2011 No. 14- 03-11/08-9440. In the case of an overdue zero report, a minimum fine will be imposed on the policyholder, but also on two grounds and in total it will amount to 2,000 rubles.

You can download form 4-FSS for the 4th quarter of 2016.

Where should policyholders submit RSV-1 for 2016? To the Pension Fund or the tax office? Many accountants may face such questions in connection with the transfer of insurance premiums to the control of the Federal Tax Service since 2017. Let's answer these questions.

Transfer of control to tax inspectorates

Since 2017, the payment of contributions for compulsory pension and health insurance, contributions in case of temporary disability and in connection with maternity (hereinafter referred to as insurance contributions) is regulated by Chapter 34 of the Tax Code of the Russian Federation “Insurance contributions”. In this regard, tax inspectorates will control insurance premiums and accept reporting on contributions starting from 2017.

At the same time, Federal Law No. 212-FZ dated July 24, 2009 “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” loses force from December 31, 2016. Therefore, from January 1, 2017, PFR units lose the right to accept and verify reports on insurance premiums.
Accordingly, a completely reasonable question arises: where to submit RSV-1 for 2016? The Pension Fund or the Federal Tax Service?

Transitional provisions

Calculations for insurance premiums, including updated ones, for reporting (settlement) periods expired before January 1, 2017, must be submitted to the relevant authorities of the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation in the manner in force before the specified date. This is provided for in Articles 23 and 24 of Federal Law No. 250-FZ dated 07/03/2016.

Therefore, RSV-1 for 2016 must be submitted to the territorial division of the Pension Fund, and not to the tax office. Tax authorities simply will not accept RSV-1 for 2016, since they do not have the authority to apply and verify reporting compiled for periods before 2017.

Deadline for delivery of RSV-1 for 2016

All policyholders (organizations and individual entrepreneurs) are required to submit a calculation in form RSV-1 for 2016 no later than February 15, 2017 “on paper”. RSV-1 for 2016 must be submitted electronically no later than February 20, 2017.

In accordance with the Decree of the President of the Russian Federation dated January 15, 2016*, the current procedure for administering and paying insurance premiums to extra-budgetary funds, including the Social Insurance Fund of the Russian Federation, is changing. As is known, from January 1, 2017, the administration of insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity will now be carried out by the Federal Tax Service. In connection with the upcoming changes that will happen very soon, in this article we will tell you what to do and where to submit reports on insurance premiums in 2016 and 2017.

So, summer is over, autumn has begun, and there are only three months left until the end of 2016. Many policyholders are concerned about the question of where to submit annual reports: “To the tax authorities or is it still the same to the funds?” For a detailed explanation, we have divided the information on the interaction of the policyholder with the Fund and the Federal Tax Service into two points: 2016 and 2017.

Paragraph 1. What should the policyholder do before the New Year?

Interaction of the policyholder with the Social Insurance Fund of the Russian Federation (hereinafter referred to as the FSS RF) regarding insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity (VniM) for legal relations arising before December 31, 2016.

Policyholder:

1. submits to the Federal Social Insurance Fund of the Russian Federation calculations for insurance premiums (form 4-FSS) for 2016, including updated ones, for reporting (calculation) periods expired before 01/01/2017, in the manner that was in force until January 1, 2017;

2. submits an application to the Federal Social Insurance Fund of the Russian Federation for a refund of the overpayment of insurance premiums transferred and received as payment of insurance premiums for VNIM (money) for the period until December 31, 2016;

3. submits an application to the Federal Insurance Service of the Russian Federation for reimbursement of expenses for the payment of insurance coverage for VNIM;

4. has the right, if necessary, to reconcile calculations for accrued and paid insurance premiums with the Federal Social Insurance Fund of the Russian Federation and receive a Reconciliation Certificate for calculations of fulfilled obligations until December 31, 2016;

5. pays insurance premiums for VNIM to the Federal Social Insurance Fund of the Russian Federation until December 31, 2016 using the current budget classification code (KBK) - 393 1 02 02090 07 1000 160, including for December 2016, if the actual payment is made in 2016;

6. from 01/01/2017, pays insurance premiums for VNIM to the Federal Tax Service of Russia, including for December 2016, if the actual payment is made in 2017 to a new BCC opened by the Federal Tax Service of Russia from January 1, 2017;

7. appeals against decisions made by the Federal Insurance Fund of the Russian Federation based on the results of desk audits of calculations for insurance premiums (form 4-FSS) for 2016, including updated calculations for reporting (settlement) periods expired before January 1, 2017, as well as decisions made based on the results of inspections until December 31, 2016.

Point 2. New Year - new rules

Interaction of the policyholder with the Social Insurance Fund of the Russian Federation and the Federal Tax Service of Russia regarding insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity (VniM) for legal relations arising from January 1, 2017.

Policyholder:

1. represents to the Federal Tax Service of Russia calculation of insurance premiums no later than the 30th day of the month following the billing (reporting) period (subparagraph 1 of paragraph 1 of Article 419, paragraph 7 of Article 431 of the Tax Code of the Russian Federation). Calculation form and procedure for filling it out approved by the Federal Tax Service of Russia in agreement with the Ministry of Finance of Russia;

2. pays insurance premiums for VNIM to the Federal Tax Service of Russia for the new KBK opened by the Federal Tax Service of Russia from January 1, 2017;

3. submits an application to the Federal Tax Service of Russia for a refund of overpayment of insurance premiums (in cash);

4. reconciles settlements with the Federal Tax Service of Russia for accrued and paid insurance premiums for obligations arising from 01/01/2017;

5. appeals decisions made by the Federal Tax Service of Russia based on the results of a desk (on-site) inspection of legal relations that arose from January 1, 2017,

6. submits an application to the Federal Insurance Service of the Russian Federation, including during the inter-reporting period, for reimbursement of expenses for the payment of insurance coverage;

7. appeals to the Federal Insurance Service of the Russian Federation the decision made based on the results of a desk (on-site) audit of the correctness of the insured’s expenses for the payment of insurance coverage.

Press service of the GU-RO of the Social Insurance Fund of the Russian Federation for the Republic of Sakha (Yakutia)

* Decree of the President of the Russian Federation dated January 15, 2016 No. 13 “On additional measures to strengthen payment discipline when making settlements with the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund”