Accounting info. Accounting info Where to send the annual report

What changes occurred in 4-FSS for 9 months of 2017

4-FSS - new form for the 3rd quarter of 2017

From 01/01/2017, all insurance premiums came under the jurisdiction of the tax authorities, except for social insurance contributions against work-related injuries and occupational diseases paid to the Social Insurance Fund. Contributions for “injuries” should still be reported to the Social Insurance Fund. In this article we will talk about the current 4-FSS form for the report for 9 months of 2017, which has recently changed again, and we will provide a sample of how to fill it out.

Form 4-FSS in 2017

If previously the 4-FSS report was intended for all insurance premiums paid to the Social Insurance Fund, then from the beginning of 2017 it reflects exclusively contributions for “injuries”. For the first quarter and half of 2017 Insurers reported using a modified form 4-FSS, from which sections relating to insurance premiums in case of temporary disability and maternity were excluded.

Form 4-FSS 2017, the new form of which was approved by order of the FSS of the Russian Federation dated September 26, 2016 No. 381, was used for reporting for the first quarter and half of the year. For a report for 9 months, it is filled out on a form with amendments made by order of the FSS of the Russian Federation dated 06/07/2017 No. 275.

New form 4-FSS: what has changed in the report for 9 months of 2017

There are few changes in the 4-FSS calculation form, all of them affected the title page and table 2:

• a field appeared on the title page intended for public sector employees - “Budgetary organization”, which indicates the code of the source of funding
• in table 2, which reflects settlements with the Social Insurance Fund, line 1.1 has been added about the debt transferred to the insured-successor from the reorganized legal entity, or the debt of a separate division deregistered
• Accordingly, in line 8 “Total” of the report form 4-FSS there is a new calculation formula - line indicator 1.1 has been added to it
• Line 14.1 has been added to Table 2, reflecting the debt of the Social Insurance Fund to a reorganized legal entity, or a separate division that has been deregistered
• in line 18 “Total” the formula has changed due to the inclusion of line 14.1 indicator in it

Corresponding additions have been made to the Procedure for filling out Form 4-FSS. New form for 2017 with changes from 06/07/2017. applies starting from the report for 9 months of 2017. Updated calculations of 4-FSS for periods earlier than 2017 are submitted on the form that was in force in the billing period for which the adjustment is made (clause 1.5 of Article 24 of Law No. 125- dated July 24, 1998 Federal Law).

Filling out 4-FSS

The procedure for filling out the 4-FSS calculation remains the same; it can be found in Appendix No. 2 to Order No. 381, as amended. dated 06/07/2017. If the policyholder is registered where the FSS pilot project operates, he needs to take into account the filling out features approved by Order of the FSS of the Russian Federation dated 03/28/2017 No. 114.

Let us recall the basic requirements of the instructions that should be observed when preparing the 4-FSS calculation (new form for the 3rd quarter of 2017):

• the form must be filled out on a computer or manually, but only in block letters and black or blue ink
• on each page the number of the policyholder in the Social Insurance Fund and the code of subordination are indicated, at the bottom of the page a signature and date are placed
• monetary indicators are not rounded - they are reflected in rubles and kopecks, instead of a zero value a dash is placed
• indicators are entered on a cumulative basis from the beginning of the year
• All pages of the form must be numbered and their number must be indicated, as well as application pages, on the title page

Which sections of the 4-FSS calculation must the policyholder submit for 9 months of 2017:

• the title page and tables 1, 2 and 5 are mandatory, they must be submitted, even if there were no accruals for “injuries” in the reporting period, that is, the reporting is “zero”
• tables 1.1, 3 and 4 are submitted only when they contain the corresponding indicators

You can download the new form 4-FSS 2017 below.

When to submit a calculation for “injuries”

If the policyholder had an average number of employees for whom deductions are made last year exceeded 25 people, he can submit the calculation only electronically. The deadline for submitting the electronic form 4-FSS is no later than the 25th day of the month following the reporting period. For failure to comply with the electronic reporting format, the policyholder faces a fine of 200 rubles.

With an average headcount of 25 or fewer people, the policyholder has the opportunity to report both electronically and on paper. But for submitting a “paper” calculation, a shorter deadline is set - the 20th day of the month following the reporting period.

Thus, for 9 months of 2017, the electronic form 4-FSS must be submitted no later than October 25, 2017, and the “paper” form - October 20, 2017.

4-FSS new form: sample filling

To show what the new 4-FSS form looks like when completed, we give an example of a calculation for “injuries” for 9 months of 2017.

New 4-fss sample page 1

New 4-fss sample page 2

New 4-fss sample page 3

New 4-fss sample page 4

In addition to social insurance contributions against work-related injuries and occupational diseases paid to the Social Insurance Fund. Contributions for “injuries” should still be reported to the Social Insurance Fund. In this article we will talk about the current 4-FSS form for the report for 9 months of 2018, which changed again last year, and we will provide a sample of how to fill it out.

Form 4-FSS in 2018

If previously the 4-FSS report was intended for all insurance premiums paid to the Social Insurance Fund, then from the beginning of 2017 it reflects exclusively contributions for “injuries”. For the first quarter and half of 2017, policyholders reported using the amended Form 4-FSS, from which sections relating to insurance premiums in case of temporary disability and maternity were excluded.

Form 4-FSS 2017, the new form of which was approved by order of the FSS of the Russian Federation dated September 26, 2016 No. 381, was used for reporting for the first quarter and half of the year. For the report for 9 months of 2018, it is filled out on a form with amendments made by order of the FSS of the Russian Federation dated 06/07/2017 No. 275.

New form 4-FSS: what has changed in the report for 9 months of 2018

There are few changes in the 4-FSS calculation form, all of them affected the title page and table 2:

• a field appeared on the title page intended for public sector employees - “Budget organization”, which indicates the code of the source of funding,
• in table 2, which reflects settlements with the Social Insurance Fund, line 1.1 has been added about the debt transferred to the insured-successor from the reorganized legal entity, or the debt of a separate division deregistered,
• Accordingly, in line 8 “Total” of the report form 4-FSS there is a new calculation formula - line 1.1 indicator has been added to it,
• line 14.1 has been added to table 2, reflecting the debt of the Social Insurance Fund to a reorganized legal entity, or a separate division deregistered,
• in line 18 “Total” the formula has changed due to the inclusion of the indicator of line 14.1.

Corresponding additions have been made to the Procedure for filling out Form 4-FSS. New form for 2017 with changes from 06/07/2017. applies starting from the report for 9 months of 2017. Updated calculations of 4-FSS for periods earlier than 2017 are submitted on the form that was in force in the billing period for which the adjustment is made (clause 1.5 of Article 24 of Law No. 125- dated July 24, 1998 Federal Law).

Filling out 4-FSS

The procedure for filling out the 4-FSS calculation remains the same; it can be found in Appendix No. 2 to Order No. 381, as amended. dated 06/07/2017. If the policyholder is registered where the FSS pilot project operates, he needs to take into account the filling out features approved by Order of the FSS of the Russian Federation dated 03/28/2017 No. 114.

We have already talked in more detail about filling out reports on “injuries” in our materials, but here we recall the basic requirements of the instructions that should be followed when preparing the 4-FSS calculation for the 3rd quarter of 2018:

• the form must be filled out on a computer or manually, but only in block letters and black or blue ink,
• on each page the number of the policyholder in the Social Insurance Fund and the code of subordination are indicated, a signature and date are placed at the bottom of the page,
• monetary indicators are not rounded - they are reflected in rubles and kopecks, instead of a zero value a dash is placed,
• indicators are entered on an accrual basis from the beginning of the year,
• All pages of the form must be numbered and their number, as well as pages of attachments, must be indicated on the title page.

Which sections of the 4-FSS calculation must the policyholder submit for 9 months of 2018:

• the title page and tables 1, 2 and 5 are mandatory, they must be submitted, even if there were no accruals for “injuries” in the reporting period, that is, the reporting is “zero”,
• Tables 1.1, 3 and 4 are submitted only when they contain the corresponding indicators.

You can download form 4-FSS 2018 below.

When to submit a calculation for “injuries”

If the policyholder's average number of employees for whom deductions are made last year exceeded 25 people, he can submit the calculation only electronically. The deadline for submitting the electronic form 4-FSS is no later than the 25th day of the month following the reporting period. For failure to comply with the electronic reporting format, the policyholder faces a fine of 200 rubles.

With an average headcount of 25 or fewer people, the policyholder has the opportunity to report both electronically and on paper. But for submitting a “paper” calculation, a shorter deadline is set - the 20th day of the month following the reporting period.

Thus, for 9 months of 2018, the electronic form 4-FSS must be submitted no later than October 25, 2018, and the “paper” form - October 22, 2018. (October 20 is a day off).

4-FSS new form: sample filling

To show what the new 4-FSS form looks like when completed, we will give an example of a calculation for “injuries” for 9 months.

What is the deadline to submit a report on Form 4-FSS for the 4th quarter of 2017 regarding contributions “for injuries”? Do I really need to use the new form and where can I download it? What is the procedure for filling out the calculation in the regions participating in the FSS pilot project? What rules should you follow when filling out Table 2 of the 4-FSS annual report for 2017? How to reflect reimbursement of expenses from the Social Insurance Fund? Here is a sample of filling out 4-FSS for the 4th quarter of 2017. You can also download a new report form. If you have any questions about filling out the 4-FSS for 2017, please contact us at.

What information should you use to report to the FSS?

In 2018, divisions of the Social Insurance Fund (SIF) will continue to control:

• insurance premiums for insurance against industrial accidents and occupational diseases (that is, “injury” contributions);
• expenses of policyholders for social insurance purposes.

Therefore, insurance premiums “for injuries” accrued from January to December 2017 must be reported to the territorial office of the Social Insurance Fund and a report for the 4th quarter of 2017 must be submitted to the Social Insurance Fund.

Who must pass the annual 4-FSS for 2017

All insurers are required to submit a calculation in form 4-FSS for the 4th quarter of 2017: organizations and individual entrepreneurs paying individuals remuneration subject to contributions “for injuries” (Clause 1 of Article 24 of the Law of July 24, 1998 No. 125-FZ).

Individual entrepreneurs without employees who pay insurance premiums only “for themselves.” Individual entrepreneurs without employees do not need to submit 4-FSS for the 4th quarter of 2017.

If, for some reason, from January 1 to December 31, 2017, the organization did not make payments that are recognized as subject to insurance contributions to the Social Insurance Fund, and does not pay these contributions, then, despite this, submit a zero annual report to 4-FSS for 2017 year is necessary.

If the organization did not operate during the reporting period, the “zero” calculation for 2017 still needs to be submitted. There are no exceptions for such cases in the current legislation. In the “zero” calculation using Form 4-FSS, fill out only the title page and tables 1, 2, 5.

Deadline for submitting 4-FSS for the 4th quarter of 2017

Policyholders submit 4-FSS calculations to the territorial body of the FSS of the Russian Federation at the place of their registration within the following deadlines:

• no later than the 25th day of the month following the reporting period, if reporting is sent electronically;
• no later than the 20th day of the month following the reporting period, if 4-FSS is submitted “on paper”.

There are 4 reporting periods in total:

• I quarter;
• half year;
• nine month;

Thus, the deadline for submitting 4-FSS for the 4th quarter of 2017 is no later than January 22, 2018 “on paper” and no later than January 25, 2018 – in electronic form.

What to check before passing the 4-FSS for 2017

In electronic form, the calculation can be submitted to the FSS division of Russia for 2017:

• via telecommunication channels (via the 4-FSS payment gateway on the Internet);
• on external media (floppy disk, CD, flash drive, etc.) with an electronic signature.

To prepare 4-FSS online in electronic form, you can use the electronic portal of the FSS of Russia. On this Internet portal you can fill out 4-FSS electronically for free and submit it to Social Security.

Today, on the portal for preparing and submitting electronic reporting 4-FSS online, you can use:

• service for online filling out form 4-FSS (it is available to registered users with extended access rights). The service performs format-logical control of the entered data and compares the information with previously submitted reports for previous periods. Thanks to this, you can pass 4-FSS for 2017 without errors. The completed 4-FSS can be immediately saved in the FSS database and the report will be considered submitted.

• service for preparing Form 4-FSS for the 4th quarter of 2017 free of charge without registration. This service allows you to fill out the calculation and perform an automatic check for passing format and logical control. Such reporting is not stored in the FSS database. However, it can be saved in XML format and, if necessary, printed. Or the file can be saved on a flash drive, signed with an electronic signature and transferred and transferred to the fund. This service can be treated as a free program for filling out 4-FSS for 2017.

You can also fill out and submit the 4-FSS for the 4th quarter of 2017 using programs and online services provided by electronic document management operators. Cm. " ".

New 4-FSS form in 2018 or old?

Since 2017, the 4-FSS form has been used, approved by Order of the FSS of Russia dated September 26, 2016 No. 381. The 4-FSS report form includes the following tables (mandatory and additional):

• Title page
• Table 1 “Calculation of the base for calculating insurance premiums”;
• Table 1.1 “Information required for calculating insurance premiums by policyholders specified in paragraph 2.1 of Article 22 of the Federal Law of July 24, 1998 No. 125-FZ”;
• Table 2 “Calculation of the base for compulsory social insurance against accidents at work and occupational diseases”;
• Table 3 “Expenditures on compulsory social insurance against accidents at work and occupational diseases”;
• Table 4 “Number of victims (insured) in connection with insured events in the reporting period”;
• Table 5 “Information on the results of a special assessment of working conditions (results of certification of workplaces for working conditions) and mandatory preliminary and periodic medical examinations of workers at the beginning of the year.”

The title page and tables 1, 2 and 5 are required to be submitted. They must be submitted in any case, even if the policyholder did not have any accruals for “injuries” during the reporting period. The rest is filled in only in cases where the corresponding indicators exist.

In June 2017, the FSS changed the form of the report on accrued and paid insurance premiums “for injuries” (4-FSS). The amendments were made by FSS Order No. 275 dated 06/07/2017. The updated calculation form came into force on 07/09/2017. Policyholders used this form when filling out 4-FSS for the 3rd quarter of 2017. Cm. " ". The same form must be used when filling out the 4-FSS report for the 4th quarter of 2017. In 2018, this form is suitable for reporting.

Where to send the annual report

If the organization does not have separate divisions, then the 4-FSS for the 4th quarter of 2017 must be submitted to the territorial branch of the FSS of Russia at the place of registration of the company (Clause 1, Article 24 of the Federal Law of July 24, 1998 No. 125-FZ).
If there are separate units, then the annual form 4-FSS for 2017 must be submitted to the location of the separate unit. But only on the condition that the “isolation” has its own current (personal) account in the bank and it independently pays salaries to employees.

Procedure for filling out 4-FSS for the 4th quarter of 2017

In the calculation of 4-FSS for the 4th quarter of 2017, it is necessary to fill out the Title page and tables 1, 2, 5. You also need to fill out (clause 2 of the Procedure for filling out the calculation 4 - FSS):

• table 1.1 - if in January - December you temporarily sent workers to another organization or to an individual entrepreneur under a staff provision agreement;
• table 3 - if in January – December insurance coverage was paid to individuals (for example, temporary disability benefits due to an industrial accident);
• Table 4 - if there were industrial accidents in January - December.

From January 1, 2018, the following government services of the Social Insurance Fund of the Russian Federation will be available on an extraterritorial basis:

1. State service for registration and deregistration of persons who voluntarily entered into legal relations under compulsory social insurance in case of temporary disability and in connection with maternity.
2. State service for registration and deregistration of policyholders - individuals who have entered into an employment contract with an employee.
3. State service for registration and deregistration of policyholders - individuals obligated to pay insurance premiums in connection with the conclusion of a civil contract.
4. State service for accepting documents that serve as the basis for the calculation and payment (transfer) of insurance premiums, as well as documents confirming the correctness of calculation and timely payment (transfer) of insurance premiums.

Thus, from January 1, 2018, applicants can submit the documents necessary to receive the above public services, as well as receive the results of their provision in any unit providing such services within the territory of the Russian Federation at the choice of the applicant, regardless of his place of residence or stay (for individuals persons and individual entrepreneurs) or location (for legal entities).

These changes were introduced by Federal Law No. 384-FZ of December 5, 2017 “On Amendments to Articles 7 and 29 of the Federal Law “On the Organization of the Provision of State and Municipal Services.”

In January 2018, all policyholders must submit Form 4-FSS for 2017 to social insurance. We will tell you how to report to the fund without any problems.

Deadlines for submitting form 4-FSS for 2017

Companies submit Form 4-FSS to the branch of the FSS of the Russian Federation at the place of their registration within the following deadlines:

• no later than the 25th day of the month following the reporting period, if reporting is sent electronically;
• no later than the 20th day of the month following the reporting period, if it is submitted in paper form.

Thus, you must submit the calculation in form 4-FSS for 2017 no later than:

• January 22, 2018, if the policyholder reports on paper (the postponement is due to weekends);
• January 25, 2018, if the policyholder submits reports electronically.

Let us remind you that policyholders whose average number of employees exceeds 25 people send Form 4-FSS to social insurance in electronic form. Policyholders with this indicator of 25 people or less can submit the form on paper.

Federal Law of July 24, 1998 No. 125-FZ (as amended on July 29, 2017).

Procedure for filling out form 4-FSS

Form 4-FSS and the procedure for filling it out were approved by Order of the FSS of the Russian Federation dated September 26, 2016 No. 381.

All policyholders must submit to the fund a title page, tables 1, 2, 5. The remaining tables do not need to be filled out or submitted if there are no indicators.

When filling out the title page, you should first of all pay attention to the “Subordination Code” indicator. Here you need to indicate the 5-digit code assigned to the policyholder, which indicates the territorial body of the fund in which the policyholder is currently registered.

In the “Average number of employees” field, you should indicate the average number of employees for 2017. This indicator is calculated in accordance with Rosstat Order No. 498 dated October 26, 2015.

In the field “Number of working disabled people” you need to reflect the number of such workers as of December 31, 2017.

Table: “Structure of Form 4-FSS”

Order of the Federal Insurance Service of the Russian Federation dated September 26, 2016 No. 381.

Sample of filling out the calculation according to Form 4-FSS for 2017

Rassvet LLC is registered in Moscow. The company employs 5 people. All employees are citizens of the Russian Federation. During 2017, their number did not change.

For 2017, employees received wages, which are subject to contributions for injuries.

The total accrued payments for 2017 are 1,200,000 rubles, including:

For the 1st quarter of 2017 - 300,000 rubles.

For the 2nd quarter of 2017 - 300,000 rubles.

For the 3rd quarter of 2017 - 300,000 rubles

For the 4th quarter of 2017 - 300,000 rubles.

For October 2017 - 100,000 rubles

For November 2017 - 100,000 rubles

For December 2017 - 100,000 rubles

The company applies a rate for accident insurance premiums of 0.2 percent.

Discounts and surcharges to the insurance rate are not established.

The amounts of accident insurance premiums accrued for 2017 were:

For the 1st quarter of 2017 - 600 rubles.

For the 2nd quarter of 2017 - 600 rubles.

For the 3rd quarter of 2017 - 600 rubles.

For the 4th quarter of 2017 - 600 rubles.

For October 2017 - 200 rubles

For November 2017 - 200 rubles

For December 2017 - 200 rubles

At the beginning of 2017, the company had no debts or overpayments. At the end of 2017, a debt of 200 rubles arose. This is due to the fact that the deadline for paying contributions for December is January 15, 2018.

In 2017, there were no industrial accidents in the organization.

Fine for violating the deadline for submitting Form 4-FSS

The fine for violating the deadlines for submitting 4-FSS is provided for by Federal Law No. 125-FZ of July 24, 1998. So, if the policyholder does not report to the fund on time, then he faces a fine of 5 percent of the amount of injury premiums accrued for payment for each full or partial month of delay. The maximum fine is 30 percent of the calculated amount of contributions, the minimum is 1 thousand rubles.

For failure to comply with the method of submitting the form electronically, a sanction has also been established - 200 rubles.

In addition, there is administrative liability for violating the deadline for submitting the form: the official can be fined in the amount of 300 to 500 rubles (Part 2 of Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

The deadlines for submitting 4-FSS in 2017 are different depending on the method of submitting the report. Dates are often postponed due to holidays. The article contains a table with the exact deadlines for submitting 4-FSS for the 2nd, 3rd, and 4th quarters of 2017.

In 2017, reporting on contributions increased. You need to submit four different forms. The first is a single calculation for all contributions (except for contributions for injuries), which companies will submit every quarter to the Federal Tax Service. The second and third are the monthly SZV-M and a new annual report on the insurance experience in the Pension Fund. And finally, the fourth form is the updated 4-FSS. Let's discuss in more detail the reporting to the Social Insurance Fund in 2017 and its deadlines.

General deadlines for submitting 4-FSS

Form 4-FSS must be submitted at the end of each reporting or billing period:

• 1 quarter;
• half a year;
• 9 months;
• of the year.

The deadline for submitting 4-FSS depends on the method of submitting the report. On paper, it must be submitted no later than the 20th day of the month following the reporting period. In electronic form - no later than the 25th day of the month following the reporting period (Clause 1, Article 24 of the Federal Law of July 24, 1998 No. 125-FZ).

If the deadline for submitting 4-FSS falls on a weekend, report on the next working day (Article 193 of the Civil Code of the Russian Federation). Although the rule on postponing deadlines is not directly stated in Law No. 125-FZ, other legal provisions can be applied by analogy.

Deadline for 4-FSS (video)

Deadlines for submitting form 4-FSS in 2017

Calculations for 2017 must be submitted:

• for the 1st quarter - no later than April 20 on paper and no later than April 25 in electronic form;
• for six months - no later than July 20 on paper and no later than July 25 in electronic form;
• for nine months - no later than October 20 on paper and no later than October 25 in electronic form;
• for 2017 - no later than January 22, 2018 on paper and no later than January 25, 2018 in electronic form.

The table below shows the deadlines for submitting 4-FSS in 2017 for organizations.

Table. Deadlines for submitting reports to the Social Insurance Fund in 2017

* 4-FSS for the 4th quarter of 2016 companies submit to the fund in the form valid in 2016

Who submits reports to the Social Insurance Fund in 2017

• All employers must submit an updated 4-FSS to the fund, which contains information on benefits costs and insurance premiums for injuries. In addition, companies still have the obligation to confirm their main type of activity in the Social Insurance Fund. The Federal Tax Service has been monitoring contributions since 2017, so you now need to report regular contributions to your inspectorate.

Violation of deadlines for submitting 4-FSS in 2017

Let's say the company delayed 4-FSS for the quarter. The law on contributions for injuries in this case provides for a fine of 5 percent of the amount payable. A fine is charged for each full and partial month of delay.

Inspectors will multiply the amount of contributions for the quarter by 5 percent if the company reported before the end of April (Clause 1, Article 26.30 of the Federal Law of July 24, 1998 No. 125-FZ). And if the calculation was submitted, for example, only on May 2, then the fine will be 10 percent of the contributions.

When a new calendar month begins, the fine increases by 5 percent. However, local inspectors have a different opinion. A fine of 10 percent of contributions is imposed if the company delays payment by more than 30 days. To avoid any controversy, we made an official request to the FSS.

To avoid such problems, do not wait for the target date. Try to pass 4-FSS ahead of schedule. Social insurance departments accept payments from the 1st day of the month following the end of the reporting quarter.

New form 4-FSS in 2017

Since July 9, the new form 4-FSS has been in effect. Quarterly calculations for contributions for injuries will have to be submitted using a new form, starting with reporting for 9 months. The FSS made three changes to it (order dated June 7, 2017 No. 275).

Secondly, table 2 of the calculation was supplemented with a new line 1.1. It must be filled out by successor companies to which the debt of another policyholder was transferred after reorganization or the debt of a deregistered separate entity.

And thirdly, table 2 was supplemented with line 14.1. It is filled out by successor companies to which, after reorganization or deregistration, the Fund's debt to the policyholder was transferred.

The calculation consists of a title page and tables. It is entirely dedicated to personal injury contributions. Tables 1, 1.1, 2, 3, 4, 5 of the new form correspond to tables 6, 6.1, 7, 8, 9 and 10 of section II of form 4-FSS in 2016.

All insurers are required to submit only the title page and tables 1, 2 and 5. And tables 3 and 4 are filled out if there were sick leaves associated with work-related injuries or occupational diseases.

The FSS will check the reporting for periods before January 1, 2017. From 2017, the Federal Tax Service will begin to control the revenue side of contributions, and the FSS will control the expenditure side. Therefore, the checks will be joint.

Tax officials are stricter in their audits. They carefully select candidates, which makes the checks more effective. In addition, tax officials have a wider range of powers. They have the right to call for a commission, interrogation, or hold a meeting.

• For which BCCs should I pay insurance premiums for December 2016 in January 2017?

Confirmation of the main type of activity in the Social Insurance Fund

Until April 16, 2018 (the deadline from April 15 is postponed, letter of the FSS of the Russian Federation dated February 8, 2017 No. 02-09-11/16-07-2827), companies must confirm the main type of activity of the FSS. If you are late by at least a day, the fund’s employees will select the OKVED code with the highest rate of contributions for injuries from the company in the Unified State Register of Legal Entities. At this rate, contributions will have to be paid throughout 2018.

In 2017, companies will still be able to reimburse the costs of special assessments from the Social Insurance Fund and receive discounts on the rate of contributions for injuries. Reimbursement of expenses for improving working conditions must be applied for before July 31, 2017. Applications for a discount on the FSS tariff will be accepted until November 1, 2017.

Contribution limits have increased. The new amounts were approved by Decree of the Government of the Russian Federation dated November 29, 2016 No. 1255 (see table below). The maximum base will remain the same, only for pension contributions and social insurance contributions. There will be no limit on medical contributions.

The good news is that contribution rates will not change in 2017-2018. The rate will increase only in 2019 for pension contributions from 22 to 26%.

See all tariffs and limits in the tables below.