Procedure and rules for filling out calculations in form 4-FSS

FSS report upon liquidation

Tax reporting is submitted differently, after the completion of liquidation (clause 3 of Article 55 of the Tax Code of the Russian Federation). You submit all tax returns after making the last entry in the Unified State Register of Legal Entities - this is the end date of the last tax period. Accounting statements during liquidation also have their own period: from January 1 of the year in which the company was closed until the day preceding the entry into the Unified State Register of Legal Entities about liquidation (clause

3 tbsp. 17 of Federal Law No. 402-FZ).

To avoid incurring debt to various funds and services, it is necessary to submit and correctly complete all documentation on time. Don’t forget to make a note “Cessation of activity” in the papers.

Reporting upon liquidation of an LLC in the required sequence: 1. Information about dismissed employees is submitted to the Pension Fund of the Russian Federation within 1 month from the date of drawing up the PLB according to the list of clauses 2 and 2.1 of Art. 11 of Federal Law No. 27-FZ and in accordance with paragraph.

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Filling out form 4-FSS upon completion of the liquidation procedure

The specialists send the exact list of required documents to the client immediately after signing the service agreement. If the center provides full legal support for the procedure for closing an LLC, OJSC, individual entrepreneur or closed joint stock company, the employees independently collect and process all the data.

Rules for filling out Form 4-FSS The procedure for entering information into the unified report form was approved by Order of the Ministry of Labor of the Russian Federation No. 107n.

The principle of document execution in the event of the closure of an LLC does not change.

The employer is required to reflect all accruals for the elapsed time, starting from January 1. The document consists of 15 separate sheets and must contain:

information about the employer; data about

How to fill out the 4-FSS zero report in 2018

When 4-FSS zero is submitted, what sheets should I print in 2020? The general procedure for entering information into the document is given in Appendix 2 of Order No. 381. If you study the structure of the report, you can see that the form includes a title page, as well as tables - 1, 1.1, 2, 3, 4 and 5. But not all of them are needed when submitting blank form. So which sheets should I submit for 4-FSS zeros in 2020?

Of course, this is the title page, which contains all the basic data on the insurance company, as well as the main tables. Detailed rules for filling out each of them are in the Procedure. But in the absence of accounting data, all lines with calculated indicators should be filled with dashes.

Mandatory pages 4-FSS 2020 zero:

• Title page - on the first page of the form, the policyholder provides his registration data, including his FSS registration number and subordination code; OGRN; TIN and checkpoint; address of registration with the Fund; OKVED code. It is necessary to enter a headcount indicator to confirm the selected option for submitting information; and also reflects the reporting year and period. The document is certified by the head of the company and sealed. If the form is submitted through an authorized representative, the signature of such representative is required.
• Table 1 is the main table for calculating the contribution base of payments. Here on page 1 the total amount of remuneration accrued to citizens is displayed, separately on page 2 the preferential amounts under stat. 20.2 of Law No. 125-FZ; and on page 3 the final figure is given. The breakdown is carried out for the last three months of the period, general data is entered for the period from the beginning of the year (calendar). On pages 5-9 the tariff is calculated taking into account the applicable surcharges or discounts.
• Table 2 – directly on this page, contributions are calculated for the period (total) and for the last three months (separately). When submitting a zero, dashes are placed on all lines. If there is a balance, the data is filled in on the corresponding lines.
• Table 5 – this sheet displays information about those workplaces that are subject to mandatory SOUT (AWS), as well as medical examinations. When filling out, indicate general data for all places of work and separately indicate the number of places subject to medical examinations or assessment.

Conclusion - in this article we looked at when 4-FSS is needed for the 1st quarter of 2020 zero. Additionally, information is provided on form submission deadlines and methods. Failure to provide data will result in penalties.

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Situations often arise when an organization exists but does not operate. These may be newly created companies that have not yet started working, or organizations whose activities have been suspended. Whatever the reasons for the company’s inaction, reporting to the relevant authorities still needs to be submitted, including reporting to the Social Insurance Fund in form 4-FSS. In what time frame you need to submit a zero report to the Social Insurance Fund, what sheets to fill out and how to do it correctly, we will consider further.

When to submit 4-FSS reports upon liquidation?

IMPORTANT!

The statement is submitted to the FSS before the day of filing the application for liquidation with the Federal Tax Service.

For example, if the liquidation application is planned to be submitted to the tax office on October 12, 2016, then you must report to the Social Insurance Fund by October 11, 2016. Payment of contributions must be made within 15 days after submitting the statement (Article 15 of the Law “On insurance contributions to the Pension Fund of the Russian Federation, the Federal Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” dated July 24, 2009 No. 212-FZ). The calculation is sent electronically via telecommunication channels if the average number of employees exceeds 25 people.

If the company has 25 employees or less, the statement can be submitted on paper. Read the article about how to submit electronic reports. In case of untimely submission of the calculation, the organization will face punishment in the form of penalties calculated in the amount of 5% of the amount of contributions for the last 3 months of the reporting period, but not more than 30% and not less than 1 thousand.

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rub., according to: Art. 46 of Law No. 212-FZ; Art.

Deadlines

The time frame within which it is necessary to contact government authorities to submit zero reporting depends on the characteristics of the organization.

Thus, an enterprise that is a VAT payer is obliged to submit a corresponding declaration to the tax authorities no later than the 25th day of the month following the expired tax period.

In turn, a legal entity that has adopted a simplified taxation system reports once a year until the end of March.

Submission of other reporting forms must be made:

• Personal income tax – until the beginning of April;
• income tax – no later than March 28 of the year following the reporting year;
• average number of employees - information is submitted no later than January 20 of the current year;
• property tax – the declaration must be submitted no later than March 30 of the year following the reporting year;
• for transport tax, the deadlines for filing a declaration are established by the constituent entities of the Russian Federation;
• reporting to the Social Insurance Fund can be submitted electronically or on paper (in the first case, it must be submitted before the 20th of the month following the reporting period, and in the second - before the 25th).

When is it necessary to submit a 4-FSS liquidation settlement?

In this case, the decision on liquidation can be made either in the middle of the billing period, that is, a year, or at the end of it. In the latter case, Form 4-FSS must be submitted.

If the organization will submit an application for liquidation to the tax office before the end of the current year, before doing this, you need to submit a calculation in accordance with Form 4-FSS. It will reflect the data for the period from the beginning of the year until the day you submit the report to the FSS branch of Russia. The amount of contributions according to the submitted calculation will need to be transferred to the Social Insurance Fund of Russia within 15 calendar days starting from the day following the date of submission of the reports.

For example, if an organization plans to file a liquidation application on November 17, 2020, Form 4-FSS must be submitted no later than November 16. The presented calculation must reflect data for the period from January 1 to November 16, 2020 inclusive.

During the period from November 17 to December 1, 2020 inclusive, the organization must transfer the insurance premiums indicated for payment in the submitted calculation.

4-FSS zero: sample

Let's figure out how to fill out the calculation using an example:

Let’s assume that you successfully registered in August 2020, but did not have time to start your activities as of October 1. The entire staff of the company so far consists only of the general director; other employees have not yet been hired. Payments for wages have not yet been made, and since there is no basis for calculation, contributions for work-related injuries have not been accrued.

For Renome LLC, the insurance rate is 0.2%. The assessment of working conditions is planned to be carried out at the end of 2020. According to current legislation, a company registered in the 3rd quarter is obliged to report at the end of the quarter, submitting a zero calculation of 4-FSS for 9 months. We offer a sample of filling out the form that is relevant for this period:

What kind of reporting is required when liquidating an LLC in 2020?

It states that the reporting year is incomplete in such a situation. Important! The process of generating and submitting reporting documents when closing a company has a number of characteristic features:

1. a mark on the title indicating the beginning of the closure of the company.
2. shift in reporting deadlines;

For those companies that are at the stage of closure and termination of business, the last reporting year is the one calculated from January 1 to the date of extract from the Unified State Register of Legal Entities.

Accounting records can be created according to a period that precedes the date of extract from the register. The basis for the formation of final reporting in the form of a liquidation balance sheet is an interim balance sheet, information about the company’s business indicators, which accumulated from the moment of approval of the balance sheet (interim) until the moment of extract from the Unified State Register of Legal Entities. (understand how to keep accounting records in 72 hours) purchased > 8000 books Intermediate and the methodology for its preparation are clearly stated in clause 2 of Art.

Reporting to extra-budgetary funds upon liquidation of an LLC

Reporting to Moscow City Statistics Service upon liquidation of LLC 1.

Reporting to the Pension Fund upon liquidation of an LLC The tasks of the Pension Fund of the Russian Federation include collecting and storing information about persons subject to future pension provision.

Therefore, a limited liability company is obliged to notify the Pension Fund of the dismissal of employees in connection with liquidation and of the amount of pension contributions transferred for employees. Who should submit reports?

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Limited liability companies that have at least one employee working under an employment contract or at least one counterparty under a civil contract for whom insurance premiums must be paid (i.e.

performer - an individual). What is the deadline for reporting? One month is given to notify the Pension Fund of the LLC about the liquidation of the LLC from the date of drawing up the interim liquidation balance sheet.

In any case, the duty

How to make a liquidation report to the Social Insurance Fund sample for 2020

In this case, the amount of monthly contributions is reduced by the benefits accrued to employees. In this case, the expenses incurred by the policyholder are reflected in Appendix No. 3 of Section 1 of the unified calculation of contributions, and the contributions payable minus the benefits specified in Appendix No. 3 are reflected in Section 1.

Upon receipt of such a calculation, the Federal Tax Service will send information to the Social Insurance Fund, the fund will check the calculation and send a response to the inspectorate - to approve or reject the offset of contributions. If the amount of benefits paid to employees exceeds the amount of accrued contributions to VNiM, the employer has the right to offset the resulting difference against upcoming contributions to VNiM in the corresponding billing period or to reimburse expenses from the Social Insurance Fund. If the policyholder decides to return the specified difference, he must submit to the Social Insurance Fund: an application for compensation in any form; a calculation certificate containing information on accrued, reimbursed, paid contributions to VNiM (in fact, a calculation certificate is a 4-FSS report submitted before 2020);

Obligation to report to the Social Insurance Fund

The obligation to submit a 4-FSS report is established by Federal Law No. 125-FZ of July 24, 1998 (hereinafter referred to as Federal Law No. 125-FZ).

Article 24 of Federal Law No. 125-FZ obliges to submit a report on the results of each quarter.

Form 4-FSS, in force since 2020, was approved by Order No. 381 of September 26, 2020.

The obligation to submit the 4-FSS calculation must be fulfilled:

• if the calculation is submitted on paper - before the twentieth day (inclusive) of the month following the expired quarter;
• if the calculation is submitted in the form of an electronic document - until the twenty-fifth day (inclusive) of the month following the expired quarter.

The law does not provide for the right of the policyholder not to submit a report for any reason. At the same time, in some cases it is possible to submit an incomplete report.

According to paragraph 2 of the Rules for filing Form 4-FSS, approved by Order No. 381 of September 26, 2020, each policyholder is required to fill out and submit the following sections of the calculation:

• title page;
• table 1 “Base calculation”;
• table 2 “Calculations for social fear.";
• Table 5 “Information on the assessment of working conditions.”

Therefore, the zero calculation must contain the above sections.

In the absence of relevant indicators, you should not make entries and submit:

• table 1.1;
• table 3;
• table 4.

In addition, it is important for policyholders to take into account significant changes and additions to Federal Law No. 255-FZ of December 29, 2006 (hereinafter referred to as Federal Law No. 255-FZ), which will come into force in 2017, in particular changes in the procedure for administering relevant payments

Based on Part 1.1 of Article 1.1 of Federal Law No. 255-FZ, the procedure for fulfilling the obligation to pay social security contributions for disability and maternity is regulated by the Tax Code of the Russian Federation.

The order of the Tax Service of the Russian Federation dated October 10, 2020 approved the form of quarterly calculation of relevant insurance premiums N ММВ-7-11/ [email protected] , the rules for its completion and submission. We talked about whether it is necessary to submit a zero calculation for insurance premiums in 2020 in a separate article.

Procedure and rules for filling out calculations in form 4-FSS

The form changes periodically.

From January 1, 2020, it is necessary to fill out a new form.

The form was approved by the Social Insurance Fund. Order No. 381 is dated September 2020.

The same document provides instructions on how to correctly enter information. Download for viewing and printing: There are certain rules for how to fill out the title page and other sections. If you follow these rules, the company will be able to easily submit the documentation.

1. title page;
2. The report is prepared in two ways:
   in computer form.
3. on a piece of paper with a pen and blue or black ink.
4. 1-2 and 5 tables.
5. If there is no evidence, put a dash in the columns.
6. Be sure to fill out even if there is no data:
7. in computer form.
8. on a piece of paper with a pen and blue or black ink.

The remaining tables may not be submitted if data is missing. If corrections have been made, their accuracy should be certified by the signature of an authorized person and a seal (if any).

What you need to know ↑

There are cases when an organization or individual entrepreneur does not operate for a certain period of time, that is, no income is received.

Their absence and temporary stoppage of activities does not relieve the obligation to provide reports. In this situation, zero reporting is submitted.

Served in the following cases:

• tax according to the simplified system (STS);
• income tax (except for individual entrepreneurs);
• on the income of individuals;
• VAT;
• data on the average number of employees.

Under the simplified system, it is submitted once a year - until April 30 for individual entrepreneurs and until March 31 for organizations.

For VAT and income tax - every quarter, until the 20th day of the month following the reporting month. This year, reports are due every quarter by the 15th.

In 2020, zero reporting should include the following:

• property tax report (if the organization has fixed assets on its account);
• if the company uses any type of transport, then the zero declaration also includes transport tax;
• if there is land or real estate, then property tax is included.

A certificate confirming the type of activity must be submitted to the Social Insurance Fund. This is necessary for registration and determination of the insurance premium rate.

All organizations that are registered with the Social Insurance Fund are required to provide such a certificate.

A certificate is submitted every year, the following categories are exempt - individual entrepreneurs and newly created organizations (which have no activity for the previous period).

The enterprise independently chooses the type of activity. If there are several of them, then each of them is entered into the table. The main type is the type by which the most goods or services were sold over the previous year.

If the type of activity changes, then the change report is submitted for the next year, the rate remains the same during the year. A certificate confirming the shift is submitted along with the reporting.

A zero declaration is submitted during the following periods of activity:

If no income is received, but the organization purchases goods, paying for them with money from the cash register, then the reporting is no longer zero.

Zero reporting is compiled based on the following indicators:

• the number of employees;
• tax amount;
• total income;
• the amount that is deducted when using the simplified tax regime.

Definitions

Who should report

A zero report must be submitted to those legal entities that temporarily do not carry out transactions with their account.

How to submit electronic FSS reporting, see the article: FSS reporting. Read about the penalties for failure to submit tax reports here.

If we take into account the fact that the enterprise has at least one employee, then it is necessary to provide reporting even in cases of suspension of activities.

If an individual entrepreneur has employees, he is also required to report to the Social Insurance Fund.

Legal basis

In accordance with Federal Law No. 212, employers report in Form 4-FSS - Article 15, paragraph 2, part 9.

If the number of employees is more than 25, the declaration is submitted electronically - Article 15, Part 10 of the same law. If the employer sent the declaration in the wrong format, he faces a fine of 200 rubles.

This is stated in Article 46, paragraph 2 of Federal Law No. 212.

According to Federal Law No. 212 “On Insurance Contributions”, adopted on July 24, 2009, if reporting is not submitted on time (with a delay of up to 180 days), then a fine of one hundred rubles is threatened - Article 46, paragraph 1.

If the report is submitted more than 180 days late - a fine of one thousand rubles - Article 46, paragraph 2. A fine is also imposed on the official (300-500 rubles), according to the Code of Administrative Offenses (Article 15.33).

Title page design:

Table 3 indicates only those payments that relate to labor relations. This is stated in Article 7, Part 1 of Federal Law No. 212.

Reporting upon liquidation of an LLC

For example, small companies have the right to prepare financial statements using simplified forms, with the exception of companies that are subject to mandatory audit (Clause 4, Article 6 of the Federal Law of December 6, 2011

No. 402-FZ). There is no special form of liquidation balance sheet for companies, so companies prepare a liquidation balance sheet using the “regular” form of balance sheet.

At the same time, the company can make changes to the current form of the balance sheet by adding the name “Liquidation Balance Sheet” (clause 3, clause 6 of PBU 4/99, Information of the Federal Tax Service of the Russian Federation dated September 26, 2016, Letter of the Federal Tax Service of the Russian Federation dated August 7, 2012. No. SA-4-7/13101). The basis for drawing up the liquidation balance sheet is the interim liquidation balance sheet and data on the facts of financial and economic activities that occurred during the period from the date of approval of the interim balance sheet to the date of making the corresponding entry in the Unified State Register of Legal Entities (clause 9 of Article 63 of the Civil Code of the Russian Federation).