In order to simplify calculations and bring the workflow to uniform standards, state bodies have created special forms. To make settlements with the social insurance fund, form 4-FSS of the Russian Federation is provided. And it is important to fill it in correctly.
Start filling out the 4-FSS RF form from the title page. It is necessary to indicate complete information about the policyholder (policyholder code, territorial position, other details according to the list), as well as the insured persons. Abbreviations, including the use of initials instead of first and middle names, are unacceptable. The name of the organization must correspond to the constituent documents. In the form, you must indicate the reporting period for which the contributions are made. They are equated with a quarter, half a year and 9 months, which are indicated by the corresponding number (3, 6, 9). The year for which the calculation is made is denoted by the number "0".
Continue line by line to fill out the 4-FSS RF report form from the first section. It is dedicated to insurance premiums related to temporary disability and maternity, and is mandatory for all organizations to enter data, regardless of the applicable tariffs. You must specify the code in accordance with the category (041, 051, 061, 071). Then there are 4 tables, in which calculations for insurance and data on expenditures for social insurance purposes, as well as amounts and fines provided for by law, are entered.
The second section is intended for policyholders who apply special tax regimes (STS, UTII, ESHN). If the activity of the enterprise does not fall into this category, then it should not be filled out. It is the responsibility of the beneficiaries to enter data in the section tables in accordance with the categories of expenses.
Complete the last 3rd section. It contains information on the organization as a whole in relation to payments for insured accidents of industrial injuries and occupational diseases. All enterprises are obliged to enter information in this section, regardless of the form of taxation and existing tax benefits.