4-FSS for the 4th quarter of 2018 - it is worth downloading the completed sample in order not to make mistakes when filling out a fresh report to the FSS. You can do this in our article. From it you will also learn how the 4-FSS form has changed for the current reporting campaign, and you will also see all the nuances of its design.
The report, drawn up in accordance with the 4-FSS form, reflects information on the accrual / payment of contributions for injury insurance and since 2017 is the only report on contributions submitted to this extra-budgetary fund. This is due to the fact that control over the payment of the main volume of insurance premiums (charged on payments intended for the FSS in relation to disability and maternity insurance, Pension Fund, MHIF) at the beginning of 2017 passed to the tax authorities. However, the "unfortunate" contributions in all aspects remained subordinate to the FSS.
Since the report on contributions submitted to social insurance before these changes contained data on payments transferred under the control of the tax service, its form had to be shortened, removing from it the sections reserved for information that are no longer transferred to the fund by the payer of contributions. But the report retained its short name and is still called Form 4-FSS.
The form of this report used in 2018 and the procedure for entering data into it, which underwent a similar adjustment, were approved by order of the FSS of the Russian Federation dated September 26, 2016 No. 381. In the original version, the abbreviated form of Form 4-FSS was used in the preparation of 2 reports: for 1 quarter and for half a year 2017 year.
Since July 2017 (order of the FSS of the Russian Federation dated 07.06.2017 No. 275), the updates made in the text of order No. 381 have come into force, which turned out to be possible only from the report for 9 months of 2017 (information of the FSS RF "On the application of the order of the FSS 07.06.2017 No. 275 "). Since then, the form has not changed anymore. That is, the 4-FSS form for the 4th quarter of 2018 is a form introduced from the report for the 3rd quarter of 2017.
During the last update, a little has changed in it and not for each of the payers:
Corresponding amendments were made to the text of the procedure for filling out the form.
Read about what the actual form looks like and where the information comes from to enter into its tables in this article.
Filling out the 4-FSS form does not have any significant differences in the design rules from other reporting forms. It is the same as in other reports:
This report acquires a number of features when it is filled out by policyholders - participants in a pilot project, which provides for the implementation of insurance payments from the fund not to the policyholder, but directly to the insured individual himself. These features are associated with the fact that these persons do not need to fill out information on payments made by social insurance. A certain influence on this process is exerted by the moment the policyholder enters the pilot project. The details of entering data on payments from the fund into the report are highlighted in the order of the FSS of the Russian Federation dated March 28, 2017 No. 114.
The report to the FSS, submitted to the fund on a quarterly basis, is generally incorrect to call the report for the quarter. It is compiled on an accrual basis for the year (taking into account all accruals, transfers, payments made during its duration), and its reporting periods correspond in duration to the number of months that have passed since the beginning of the year.
However, the information added in relation to the last quarter of the reporting period is newly entered into the next report, and it is this information that is described in detail in tables 1, 1.1 and 2 of the form. Therefore, in everyday life, the name of the reporting period appears, corresponding to the next quarter.
A sample of the 4-FSS report for the 4th quarter. 2018 (or rather, for the entire 2018) is available for viewing and downloading on our website:
The report on the 4-FSS form, used in 2018, is already familiar to policyholders, since it has been applied unchanged from the 3rd quarter of 2017. There are some peculiarities of filling it out for policyholders who are participants in a pilot project that provides for the "direct" receipt of insurance payments from the fund by the insured individual.
Contract 4 FSS appears in multiple tables when certain conditions are met. Which ones - read on.
A work contract is a type of civil law contract, the parties to which are the customer and the contractor (performer). The contractor, on the instructions of the customer, performs one-time work, the results of which the customer undertakes to accept and pay (clause 1 of article 702 of the Civil Code of the Russian Federation). In this case, the contractor can be both an enterprise (IP) and an individual.
If the contractor is an individual, then the customer must necessarily charge insurance premiums to the Pension Fund of the Russian Federation, FFOMS and withhold personal income tax.
At the same time, in the FSS in relation to contributions in case of temporary incapacity for work, such payments are non-taxable. And in terms of contributions for injuries, remuneration is subject to contributions only if such an obligation is fixed in the work contract. In this regard, FSS inspectors often enter into legal proceedings with customer companies, trying to retrain a contract with an individual into an employment relationship in order to collect arrears on insurance premiums, as well as penalties and fines.
In the calculation of the FSS, a work contract with an individual is displayed in table. 3 and 6 (provided that the accident contributions are paid by the customer).
Table 3 contractual remuneration must be added to the accruals for labor remuneration and the total must be recorded in p. 1 gr. 3, as well as in gr. 4-6 with a breakdown of three reporting months. The amount is fixed in the month when the works were accepted by the customer according to the acceptance certificate.
Since remuneration under the contract agreement is included in the list of payments not subject to contributions to the FSS (subparagraph 2 of paragraph 3 of article 9 of the law "On insurance premiums ..." dated July 24, 2009 No. 212-FZ), they must be recorded in p. 2, gr. 3 tab. 3 and in a monthly breakdown of the reporting period in the corresponding columns - 4, 5, 6.
IMPORTANT! Compensation payments for reimbursing the costs of the contractor under the work contract must also be included in page 2 of Table. 3 (sub. "G" clause 1 of article 9 of the Law of 24.07.2009 No. 212-FZ).
As already noted, contributions for injuries are charged by the customer only on condition that it is fixed by the contract (clause 1 of article 20.1, clause 1 of article 5 of the law "On compulsory social insurance against industrial accidents and occupational diseases" dated 07.24.1998 No. 125 -FZ).
If there is no such obligation, then reflect in the 6th table. do not need anything.
If the obligation to pay such contributions is imputed to the customer, the contractor's remuneration is recorded in page 1 of Table. 6 in the corresponding columns - 3, 4, 5 and 6.
IMPORTANT! The costs of the contractor reimbursed by the customer must be recorded as part of the non-taxable amounts according to page 2 of Table. 6 (gr. 3-6).
The amounts of remuneration and contributions to Social Insurance under the contract in the calculation of 4-FSS are displayed in tables 3 and 6. In this case, only contributions for injuries can be charged and only if this condition is fixed in the contract.
The amount is fixed in the month when the works were accepted by the customer according to the acceptance certificate. Since remuneration under the contract agreement is included in the list of payments not subject to contributions to the FSS (subparagraph 2 of paragraph 3 of article 9 of the law "On insurance premiums ..." dated July 24, 2009 No. 212-FZ), they must be recorded in p. 2, gr. 3 tab. 3 and in a monthly breakdown of the reporting period in the corresponding columns - 4, 5, 6. IMPORTANT! Compensation payments for reimbursing the costs of the contractor under the work contract must also be included in page 2 of Table. 3 (subparagraph "g" of clause 1 of article 9 of the law of 24.07.2009 No. 212-FZ). We fill in table 6 As already noted, the customer is charged for injury premiums only if it is fixed by the contract (clause 1 of article 20.1, clause 1 of article 5 of the law "On compulsory social insurance against industrial accidents and occupational diseases" of 24.07. 1998 No. 125-FZ).
Automatic completion of the calculation takes this feature into account, and payments under GPC agreements are not included in line 1 of the "Calculation of the base" section.
Add to favoritesSend by mail The contract in the 4 FSS is displayed in several tables, subject to certain conditions.
Which ones - read on. Contract agreement and insurance premiums to the FSS Contract agreement in the calculation of 4-FSS Results The work contract and insurance premiums to the FSS A work contract is a type of civil contract, the parties to which are the customer and the contractor (performer).
The contractor, on the instructions of the customer, performs one-time work, the results of which the customer undertakes to accept and pay (cl.
1 tbsp. 702
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Civil Code of the Russian Federation). In this case, the contractor can be both an enterprise (IP) and an individual.
From January 1, 2017, the legal regulation of the foundations of compulsory social insurance against industrial accidents and occupational diseases is established by the updated version of the Federal Law of the Russian Federation of July 24, 1998 No. 125-FZ.
As before, control over the calculation and payment of insurance premiums for this type of insurance is carried out by the Social Insurance Fund of the Russian Federation, other functions of the Fund (inspection of contributions for compulsory insurance in case of temporary disability and in connection with maternity) have been transferred to the Federal Tax Service.
In this regard, Form 4 - FSS has also undergone changes.
It means, you say, according to the LAW. Well, let's go according to the law.
Then please refer to the article of the law, according to which buh Quote: Message from OdnoTse wants DGPH to get line 2 of Table 1. Okay, in Art. 20.1 OF THE LAW, she does not see the “if” condition point-blank Quote: Message from OneTse of civil law contracts, the subject of which is the performance of work and (or) the provision of services, IF, but do you really want to make my slippers laugh and tie this under line 2 of Table 1 : Quote: 2) all types of compensation payments established by law related to: expenses of an individual in connection with the performance of work, the provision of services under contracts of a civil nature; Well, you understand that the compensation payment (established by law! sic!) is by no means a payment for DGPH! Thus, according to the LAW (as your buhsha thirsts) - in Art. 20.1 payment of DGPH appears with the condition IF, - in Art.
During the reporting period, the amounts of insurance premiums transferred to the personal accounts of the territorial body of the FSS were regularly reflected in the bank documents of the insured.
If all of the above conditions are met, the credentials will be transferred to the title page, sections "Calculation of the base", "Calculation of contributions" and "Payments".
Information that was not reflected during automatic filling is entered manually. Features of filling in individual indicators
The payment of taxes and insurance premiums under civil law contracts in 2019 is fundamentally different from similar payments from the income of full-time employees. Check what taxes and fees are charged by the GPC agreement with an individual this year.
Knowledge of the nuances in terms of taxing GPC contracts and fees will allow the company to calculate its benefits and decide which contract with an individual is better to conclude.
The essence of a civil law contract (GPA) with an individual is that it is concluded when it is necessary to perform certain work. The customer pays the physicist's income only after the performer has submitted the result of the work, and the customer has accepted them (clause 1 of article 702 of the Civil Code of the Russian Federation). The parties can provide for an advance payment under the contract, but the final settlement occurs upon completion.
As soon as the work under the contract is completed, the legal relationship between the customer and the contractor is terminated. This is a one-time job, and the performer under such a contract is involved in the performance of such work once. An employee working under a civil law contract is not a full-time employee.
The Civil Code of the Russian Federation, and not the Labor Code, regulates the contract of a civil nature with an individual.
The peculiarities of a civil law contract also result in its differences from an employment contract in terms of taxation and payment of insurance premiums. Under the GPC agreement, the company must pay taxes and fees, since the individual receives income. But she does not pay all the fees.
Here is a list of taxes and fees that a company pays under GPC contracts in 2019:
But not everything is so simple. Firstly, personal income tax and contributions in 2019 are paid only under agreements concluded with an individual residing in the territory of the Russian Federation. Contracts with individual entrepreneurs are not subject to taxation (Article 226 of the Tax Code of the Russian Federation). Secondly, there are exceptions among individuals, which we will discuss further.
Be careful! During inspections, tax authorities are trying to re-qualify the GPC contract as a labor contract and to charge additional taxes and insurance premiums. Russian Tax Courier has compiled a cheat sheet: " How to draw up a work contract so that the tax authorities cannot find fault".
Below you can see a sample of a typical civil contract in 2019.
Let's now take a closer look at which funds the company pay insurance premiums to from a civil contract with an individual. Not every GPC agreement provides for the payment of fees. To make it easier to understand, see the table, which contains all cases of concluding this type of agreement.
|
The reason for the signing by the parties of the GPA |
Are fees paid |
|---|---|
|
Contract for any works, services |
Paid, while the tax base is reduced by the amount of expenses incurred by the contractor (if there is documentary evidence) |
|
Transfer of rights to literary, musical, artistic or scientific works |
|
|
licensed publishing |
|
|
Agreement on the transfer of property rights or ownership rights |
Not paid |
|
Apprenticeship Agreements |
|
|
Agreement with participants and organizers of the 2018 FIFA World Cup |
When paying insurance premiums under civil law contracts in 2019, it is important to consider who the individual with whom you are signing the agreement is. Not every physicist's income goes to the budget.
Before paying insurance premiums to the tax and FSS, watch the video lectures at the Higher Tax Academy.
Pension contributions to the PFR and compulsory health insurance are charged if the contractor:
Pension contributions to the PFR and compulsory health insurance are not charged if the contractor:
Insurance premiums on income under GPC contracts are paid at the rates that the customer applies to his staff members. In normal mode, these are:
Unless otherwise provided, this also applies to the GPA.
In this case, the tax base can be reduced if the contractor incurred some expenses, which are confirmed by the relevant documents (checks, statements, receipts, tickets, etc.)
Special mention should be made of contributions to the FSS (for injuries). The employer is not obliged to pay these contributions, unless otherwise provided by the terms of the contract. For example, if you hire a team of builders and conclude a civil contract with them for a certain type of work, then it is quite possible that the clause on the payment of contributions for injuries will appear there. And if such an item is spelled out, then the company also makes payments to the FSS.
Contributions for compulsory social insurance for temporary disability and maternity, as we already wrote above, do not need to be charged (clause 2, part 3, article 9 of Law No. 212-FZ).
Only one tax is paid under a civil law contract in 2019 - this is personal income tax. Since your performer earns income from his work, this income is taxable.
At the same time, by paying remuneration under a civil law contract with an individual, the company becomes a tax agent for personal income tax.
Important! You pay personal income tax under a civil law contract only if your contractor is not an individual entrepreneur (Article 226 of the Tax Code of the Russian Federation).
At the same time, keep in mind that in the text of the GPC agreement with an individual entrepreneur it may not be spelled out who is obliged to pay personal income tax (letter of the Ministry of Finance of the Russian Federation of 03/09/2016 No. 03-04-05 / 12891).
The company pays tax for individuals only if they are not individual entrepreneurs. Here's how to calculate the tax:
In the first case, professional deductions must be deducted from the amount of remuneration. An employee can receive them upon application (clauses 2, 3, article 221 of the Tax Code of the Russian Federation).
And if the physicist is a non-resident of the Russian Federation, the accountant multiplies the personal income tax rate of 30% by the amount of income. It is necessary to withhold the tax from the advance the next day after the transfer of the prepayment, and at the end of the year you need to submit to the IFTS a 2-NDFL certificate with all the income paid and the calculated tax (clauses 1, 2 of Art. 230 of the Tax Code of the Russian Federation).
Contributions for insurance against accidents and occupational diseases. Filling out the 4-FSS form, the order of filling. What payments need to be charged for insurance against accidents and occupational diseases.
Question: Filling out the 4-FSS form from 01.01.2017. In table 1, line 1: the amount of payments in accordance with article 20.1 of the Federal Law of 07.24.1998 No. 125-FZ should there be a general wage fund, taking into account payments for GPC, and in line 2 payments for GPC should be excluded in accordance with article 20.2? The 1C programmer claims that payments for GPC are not included at all in either line 1 or line 2. I disagree with that. I ask for your comments. For GPC, contributions to the FSS and FSS NS are not paid according to the terms of the agreement.
Answer: The 1C programmer is right. Contributions for injuries are levied on payments within the framework of an employment relationship or under GPC contracts (if such an obligation is provided for in the contract). If the GPC agreement does not stipulate the obligation to pay contributions for injuries, then it is not necessary to include these payments in the calculation of 4-FSS.
Justification
Contributions object
Contributions for insurance against accidents and occupational diseases are subject to payments and remunerations that are accrued to employees within the framework of labor relations or under civil law contracts (if such an obligation is provided for by the contract). * This procedure applies both to employees who are citizens of Russia and in regarding foreign employees and stateless persons. This follows from the provisions of paragraph 2 of Article 5, paragraph 1 of Article 20.1 of the Law of July 24, 1998 No. 125-FZ.
Payments and remunerations on which contributions are charged for insurance against accidents and occupational diseases, in particular, include:
- the salary;
- allowances and surcharges (for example, for length of service, work experience, combination of professions, work at night, etc.);
- bonuses and remuneration paid in the framework of labor relations or civil law contracts;
- payment (full or partial) by the organization for its employee for goods (works, services);
- payments and remuneration in the form of goods (works, services);
- compensation payments for unused vacation (both related and not related to dismissal).
Civil contracts
On payments to citizens for the performance of work under civil law contracts, accrue contributions for insurance against accidents and occupational diseases only if such an obligation of the organization is provided for in the contract * (
