For this procedure, a special form of 4-FSS, which includes sections to reflect the accrued and paid insurance contributions for temporary disability and maternity; insurance against accidents at work; payments for pregnancy and childbirth; upon the occurrence of other insured events. Special procedure for payment of contributions provided for special categories of insurers is also reflected in a special section. In separate tables, the calculation base for calculation of insurance premiums and benefits in the event of insurance claims. Reporting during the year is cumulative.
The terms and procedure for delivery of reports to the social insurance Fund
The current interim and annual reports must be filed in the regional branch of the FSS by the 15th of the month following the reporting period (quarter). All data required for reporting can be found in the card, which was issued at registration.
Hand in the report in several ways: personally attributed to the branch of the FSS , to take a paper form of the report to the inspector and wait for the check. In this case, you can clarify all ambiguities and, if necessary, to alter the report. If all indicators are correct, in the second instance, the employee of FSS puts a mark about acceptance of the report. Corrections and erasures, use of correction means is not allowed.
A very convenient way of sending statements via telecommunications. For this you will need special software (distributed freely) and a digital signature, you need annually to buy in accredited organizations. The delivery of the report in this case can be confirmed by printing a Protocol for receiving information, which is automatically generated at the time of reception of the report by the employee of FSS.
In case of emergencies there is another possibility – to send by registered mail a report on electronic media and a certified true paper copy. The letter must contain the list of contents. Time of delivery of the report in this case will serve as the date specified for receipt of mail. This method can be used if there was some circumstances that do not allow to perform this duty in a different way: the faulty PC, no access to the Internet and to go to FSS too late. This method is legitimate, but not too comfortable.
Penalties for failure to submit reports in the FSS
For late submission of reports set penalties in the amount of 5% of the amount of accrued premiums in the reporting period, but not less than 1000 rubles, While the detection during the Desk audit inaccuracies in reporting, underreporting of premiums, a penalty of 20% of the unpaid amount.