Submission of 4 fss in electronic form. Electronic reporting to the FSS. AWP "Preparation of calculations for the FSS"

« FSS Electronic reporting»- section of the social insurance fund's Internet portal, within which you can submit a report. About this and other ways of putting in FSS electronic reporting read in our publication.

Who should submit reports to the FSS in electronic form?

V general case insurers can submit a report in social insurance in different ways: bring it to the fund in person, transfer it through a representative by proxy, send it by Russian Post or submit it to in electronic format via telecommunication channels (TCS). The more employees the company employs, the more difficult it is for fund inspectors to check the reports and the more likely it is for errors when transferring information from a paper form to information system FSS. Therefore, for companies that have average headcount there are more than 25 employees, the legislation provides for only one way of submitting reports in social insurance - in electronic form (Article 15 of the Law "On Insurance Contributions" dated July 24, 2009 No. 212-FZ). But this does not mean that the accountant can send to the fund email with quarterly calculation 4-FSS: for electronic reporting there are a number of requirements for its structure and format.

Attention! The law does not prohibit an insured with a smaller number of employees to send reports on TCS to the FSS.

Methods for submitting reports electronically to the FSS

To take in FSS electronic reporting, a legal entity or an entrepreneur must have an enhanced qualified electronic digital signature (EDS).

You can get an EDS in one of the many accredited certification centers. EDS performs the same functions as a regular signature - it confirms the accuracy of the information in the reporting. However, unlike a handwritten stroke, an EDS is very difficult to counterfeit. In addition, without endorsing the report with an electronic signature, it will not be able to enter the state body. EDS is safer and safer for the policyholder.

Social insurance reporting can be sent in different ways:

• Through an authorized representative (in accordance with part 7 of article 5 of the law of 24.07.2009 No. 212-FZ). To do this, you need to conclude an agreement with a legal entity or individual entrepreneur, which will act as a representative, and also submit a power of attorney to the FSS (bring the original to your fund branch, and upload the scanned power of attorney to the representative to your personal account on the FSS portal). The insured can prepare reports himself, and through a representative only submit it to the FSS. Or it can outsource this aspect of accounting entirely.
• Through a certification center - in this case, the center will issue an EDS for the company, as well as provide software to send reports and will carry out methodological and technical support... In this case, the submission of electronic reporting in social insurance is as follows: the accountant will unload the finished report from the accounting program and load it into the program provided by the certification center. Then he will check the correctness of the download, sign an EDS and send it. The advantage of this method is that the accountant will be able to quickly find out about the stages of the report passing the check in the FSS and promptly respond to errors in the calculations.
• Through the social insurance website - in this case, the company will be able not only to transmit reports, but also to reconcile settlements with the fund, to learn about upcoming inspections.

Submission of electronic reporting through the FSS website

The social insurance website has a special section dedicated to submitting reports in electronic form. News about the procedure for submitting reports in electronic form is published here.

To send the report, the user must select the "Submit Document" tab. In the window that opens, there is a line for selecting a file with reporting. It must first be prepared in an accounting program and placed on a computer. After sending the report, an identifier is assigned, by which, on the "Check and Control" tab, you can get information about whether the fund has accepted the calculation and whether there are any errors.

Chapter " Personal Area»Of this Internet resource allows you to view the status of reports submitted in the last time (maximum - for the last year) in social insurance. To use this service, you need to enter the registration number of the policyholder.

In addition, reporting in social insurance can be transferred through another service of the fund - "Search and monitoring system of the FSS". The use of this service involves the registration of a user: you need to specify the data about the company, on the basis of which the policyholder's application will be formed. This document must be brought to the branch of the FSS to which the policyholder is attached. Within 5 working days, social insurance will provide the company with extended rights in the search and monitoring system: the company will be able not only to submit ready-made reports to the state agency, but also to compile them directly on the website, monitor the correctness of the calculation and payment of contributions.

Outcomes

Electronic reporting in social insurance can be submitted in different ways: both through a special organization or software, and using the FSS website itself. To submit electronic reporting, the company must have a strengthened qualified EDS.

In 2018, according to the 4-FSS form, approved by Order of the FSS of the Russian Federation of 06/07/2017 275, absolutely all entrepreneurs, regardless of the chosen taxation system, are required to submit reports to social insurance. The type of submission of reports to the Social Insurance Fund depends on the number of employees hired and can be paper or electronic. So all legal entities who have employees will have to report in social insurance four times (at the end of 2017, 1 quarter, half a year and 9 months).

Products in the direction:

Who is required to submit reports electronically?

In 2018, a new electronic report on insurance premiums to the FSS is required to provide:

payers of insurance premiums

in which the number of employees for the previous billing period was more than 25 people (until 2015, this number was 50); ...

The organization

re-created, where the numbers individuals also from 25 or more people.

Other legal entities and individual entrepreneurs with less than 25 employees can submit online reports at will. It is important to pay attention to the fact that the deadlines for submitting reports on paper and in electronic form differ, in order to avoid fines, you must familiarize yourself with them in advance.

Report format in 2018

In 2018, electronic reports are submitted in the 4-FSS form. This is a form of quarterly reporting, consisting of the calculation of insurance premiums (on temporary disability, injury or in connection with maternity), accrued and paid by the employer to the Social Insurance Fund. This form is rented only for contributions in connection with accidents. For all other types of contributions, you need to report to the Federal Tax Service in accordance with the approved calculation form.

Deadline for submitting the report

The deadline for submitting a report in social insurance is the number by which it was sent by mail or transferred to the fund. If the report is sent by mail, then the confirmation of the dispatch is considered to be a mark on the inventory and a printed receipt of the post office. If the report is transmitted electronically, then the change is confirmed by a unique number assigned by the operator. The deadlines for submitting reports to the Social Insurance Fund are the same for all. Therefore, zero reporting is also submitted for general rules, even if there were no charges.

FSS reporting rules

Let the reporting form change frequently, and amendments are made to its sections, the basic principles of filling out always remain unchanged. The reporting consists of a title page, which contains the mandatory data about the policyholder necessary for his identification: the name of the company and the registration number assigned by the fund. In addition to the above data, on the title page of the form, the following are filled out: PSRN, TIN, KPP, address of the organization, average number and payer's code.

To the fund social insurance lease only those sections that contain digital information. Empty tables are optional. In some cases, the foundation requires the submission of additional documents to confirm the expenses incurred.

Prerequisites for online reporting

Reports can be submitted to the Social Insurance Fund through the reporting acceptance gateway located on the Fund's portal or through the Astral Report and 1C-Reporting programs, which is much easier.

In order to transmit electronic reporting, the user must comply with several important conditions:

• Install a cryptographic provider on a computer, that is, a means of cryptographic information protection (hereinafter CIPF) is a special program that implements electronic signature and encryption electronic documents, such a program can be CryptoPro CSP or VipNet CSP. Usually, if an agreement has already been concluded for the transfer of reports to the Federal Tax Service, then the cryptographic information protection tool is already installed on the computer. If it is absent, then it can be easily purchased in our certification center Kaluga - Astral.
• An electronic signature must be installed on the computer. The key is purchased at trusted certification centers, the list of which is indicated on the website of the Social Insurance Fund (in the case of Astral Report or 1C Reporting, ES is already included in the price of the product).
• For electronic transmission of reports without third-party software, you must register on the FSS portal in order to receive extended access rights. To do this, you must fill in the information about the insured and the application itself to provide access rights. Next, you need to print this application, sign and send it by regular mail to your FSS office. Within a few days, the Foundation is obliged to provide extended access rights.

To send electronic reports to the Social Insurance Fund, you must have an electronic signature and extended access rights provided by the fund.

Penalty for late submission of reports

If the organization failed to provide the report on time, then it is held liable under Art. 26.30 Federal law from 24.07.1998 125-FZ. In this case, 5% of contributions must be paid for the last 3 months of the accounting or billing period for each full and incomplete month from the date set for the submission of accounting documents. The fine cannot exceed 30% of this amount and must be less than 1,000 rubles.

If the number of employees in the company is more than 25 people, but the report is submitted to paper form a fine of 200 rubles is provided.

Submission of reports using Astral Report and 1C-Reporting

It is easy and simple to transfer a report to the FSS in the Astral Report or 1C-Reporting program.

The advantage of the Astral Report and 1C-Reporting program is that it can work autonomously, without requiring a permanent connection to the network. Internet is required only at the time of data exchange.

It is worth noting the simplicity and functionality of the program interface. It is such due to the absence of unnecessary buttons, which allows you to quickly understand and concentrate on work, even for a beginner.

With the help of Astral Report and 1C-Reporting, you can send reports not only to the FSS, but also to the Federal Tax Service, PFR, FSRAR, Rosstat, Rosprirodnadzor, to carry out correspondence and request the necessary information, which will significantly save your time.

The program has an automatic update, you don't have to take care of it yourself. You will always have reliable and up-to-date information.

Choosing our products, you do not need to purchase an electronic signature separately, since its creation is already included in the price.

Kontur.Extern takes care of its subscribers, therefore, in order to make communication with the system as convenient as possible, we present to your attention an introductory video. In just a few minutes of viewing, you will get acquainted with the process of generating and submitting reports to the Social Insurance Fund using the Kontur.Extern service and you will learn a lot of useful information necessary for successful reporting.

Who needs to report to the Social Insurance Fund?

In accordance with Law No. 212-FZ of July 24, 2009, organizations with a staff of more than 50 people must promptly report to the FSS in the form 4-FSS.

Moreover, today companies with less than fifty employees have a choice: you can submit reports both electronically and hard copy... And in accordance with the new changes in the legislation, from January 1, 2015, if the staff consists of 25 people, each organization and individual entrepreneur are obliged to submit the declaration only in electronic form.

What do you need to submit reports to the FSS via the Internet?

Formation of an EDS certificate for sending reports to the FSS via the Internet

When the key carrier for access to electronic reporting has been received, there is only one step left - to generate an electronic signature certificate.

How to do it:

• Install the key carrier on a personal computer.
• Download and install the certified application "Receiving EDS at the Certification Center SKB Kontur" (download only from the official site of Kontur.Extern). The installation distribution is located in the section "Technical support" - "Software" - "Certificates".
• Install cryptographic information protection tools (CIPF) "CryptoPro" on a PC designed to work with reporting (for a future workplace).
• Launch the application "Receiving EDS in the Certification Center SKB Kontur", in the window that opens, select the section "Instructions" and sequentially follow all of its points.

You can consult on emerging issues in an authorized service center.

Note! When receiving a CEP at a service center, carefully check the registration number of the policyholder and the subordination code. This information can be found in the menu "Information" - "Registration number of the policyholder by TIN". If the data does not match, the CEP will have to be issued again.

Electronic reporting using Kontur.Extern

In accordance with Order No. 19 of the FSS, starting from 19.02.2010, electronic reporting is submitted to the FSS through the social insurance portal. In this regard, for the convenience of subscribers, the developers have supplemented the Kontur.Extern system with an additional service in which you can prepare, check and then forward reports to the FSS receiving gateway. Also, our clients have the ability to track the path of the report and receive confirmation (receipt) of the form acceptance.

Another plus for users of Kontur.Extern: a document (with date and time) confirming that electronic reporting has passed through the intermediary's server. Thus, if the FSS gateway is not available, you are left with confirmation that the report was sent on time.

Instruction: FSS reporting via the Internet using the Kontur.Extern system

1. Generate a report (you can on the FSS portal) and save the file on your PC.

2. Sign the prepared document with the CEP certificate, then encrypt it with the FSS certificate.

Recently, more and more taxpayers voluntarily or compelled. In this article, we will consider in detail the submission of reports to the FSS through the fund's portal.

Recall that in accordance with paragraph 10 of Art. 15 of the Federal Law of 24.07.2009 No. 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, FSS RF, FFOMS and TFOMS", payers of insurance contributions who the average number of individuals, in favor of whom payments and other remuneration are made, for the previous billing period exceeds 50 people, as well as newly created (including during reorganization) organizations in which the number of these individuals exceeds this limit, submit the calculations specified in part 9 of this article to the body controlling the payment of insurance premiums in the established formats in the form of electronic documents.

First of all, it should be noted that it will not be possible to take advantage of this opportunity "at the last moment", since in order to submit reports through the portal, the following is required:

1. extended access rights on the FSS portal;
2. EDS certificate of the organization on a key carrier;
3. certified means of cryptographic information protection (CIP), for example, CryptoPro CSP or VipNet CSP;
4. FSS EDS certificates and a utility for encrypting and signing EDS documents.

Let's consider these points in more detail.

1. Extended access rights on the FSS portal

First you need to register * on the FSS portal at the following address .

* Please note: a notification of registration is sent to the mail with a username and a link to confirm registration, but the password must be memorized (and written down) by yourself, since it is not contained in the letter.

Having received the letter, you need to confirm the registration by following the link attached to the letter. After confirming registration, to obtain extended access rights, you must fill in the details ** of your company on the "Organizations" tab.

** Please note: when filling in the details, you will need to select a regional branch / branch of the Fund from the list - usually the number of the regional branch of the FSS coincides with the first four digits of the registration number of the insured and is indicated in the report in form 4 of the FSS of the Russian Federation in the column "Subordination code".

After saving the filled details, you can safely proceed to the formation Insured statements on granting extended access rights in the search and monitoring system of the FSS of the Russian Federation... When you select the menu item "Application of the policyholder", the data will be entered automatically from the details of the organization.

Print the application, sign it with the head, certify it with a seal and go with it to the FSS. Alternatively, you can send the original application by mail by registered mail... Within a few days, the application will be considered and email a letter will come with a notification about the provision of extended access rights.

Detailed step by step instructions set out in the document “ Recommendations for submitting payment statements in accordance with Form 4-FSS in electronic form using EDS ", which can (and should) be downloaded from the FSS website.

2. EDS certificate on key carrier

We warn you right away: "free reporting through the FSS portal" only means that the FSS itself does not need to pay anything. However, if we do not have digital signature, you will have to order it from the providers of this service.

When analyzing several certification centers, it was found that not all certification centers issue EDS certificates for submitting reports to the FSS through the fund's portal. So, for example, Taxcom and Kaluga-Astral do not issue or sell EDS separately for the FSS, only complex software "packages" (FSS + PFR, IFTS + PFR + FSS) with annual service payment.

Other certification authorities provide EDS certificates for the FSS, but this service is paid. At the same time, not only the production of the EDS itself is paid (about 1,500 rubles), but also the "examination of the authenticity of documents" (about 2,000 rubles). An expensive pleasure.

The service of providing EDS for the FSS was found in Kontur-Extern. There you can get an EDS for free and, if you wish, use their service to send reports to the FSS ***.

*** Please note: this feature is not available for all regions of the Russian Federation.

What is needed to obtain an EDS certificate in the Kontur Externa:

• go to the Kontur-Extern website and fill out an application for connection, indicating in the comments "EDS for the FSS RF" or contact them by phone and ask for a registration form to fill out;
• find the nearest service center of the Kontur-Extern system and submit to them a registration form signed by the head and certified by the seal of the organization;
• in a few days (in Moscow they promise to do it in 2 days) pick up the key carrier for the EDS certificate at the service center; ****
• having received an initialized key medium, generate an EDS certificate for signing and encrypting reports in the FSS on this key medium (instructions and a program for generating an EDS certificate can be found on the Kontur-Exektrna website in the section "Electronic reporting to the FSS", and valuable instructions can be obtained by contacting for technical support).

**** Please note: you can get EDS for FSS in Kontur-Extern only to the head and to pick him up at the service center, he must personally with a passport(this procedure is not suitable for all companies).

3. Certified means of cryptographic information protection (CIP), for example, Crypto ProCSPor VipNetCSP

To work with the EDS of Kontur-Extern, the CryptoPro CSP program must be installed. The distribution kit of this program can be downloaded from the Crypto Pro website after registration. *****

***** Please note that when registering on the Crypto Pro website, you must enter a password of a high level of complexity. A letter with a username and password is sent to the mail specified during registration.

The free version of the program is valid for 30 days, and then you need to purchase a license for the right to use the product (the price of annual maintenance is 1800 rubles).

To download the distribution kit of the Crypto Pro CSP program from the site, you need to select on the main page the menu Products - CIPF "CryptoPro CSP / TLS / JCP" - Download files.

To get started, we recommend downloading the file "Documentation for installing and using CryptoPro CSP 3.6 R2". In the list of proposed distributions, select the one that suits your operating system(for Windows - Certified version of CryptoPro CSP 3.6.6497).

Distributions of CryptoPro are available for download, designed for 32 and 64 bit versions of Windows. To determine the version of your system, go to your computer in Control Panel - System / System Information. If the system type is not specified, then it is most likely 32-bit. ******

****** Please note: the installation of the CryptoPro CSP distribution kit must be carried out by a user who has administrator rights.

Then you need to install and configure the program, guided by the documentation for installing and using the CryptoPro cryptographic information protection tool.

4. FSS EDS certificates and utilityfor encrypting and signing EDS of documents

To continue working, you need to download the following files from the FSS website and install on your computer:

• Root certificate of UTS FSS RF;
• Certificate of the public key signature of an authorized person of the Federal Security Service of the Russian Federation for encrypting the report and checking the receipt;
• Utility for encrypting and signing EDS documents.

It is necessary to install FSS certificates and configure the encryption utility, guided by the "Recommendations for submitting payroll in Form 4-FSS in electronic form using EDS" mentioned in paragraph 1.

After installing and configuring all the components, you can proceed to the preparation of the report file in accordance with the approved Social Insurance Fund Russian Federation format that satisfies the control ratios of the format-logical control indicators in accordance with the Appendix to the order of the FSS of the Russian Federation dated March 21, No. 53 "Technology for accepting payments of insurers for accrued and paid insurance premiums in the FSS of the Russian Federation in electronic form using an electronic digital signature."

This Appendix can be downloaded at the same address as the certificates of the FSS RF. *******

******* Please note that the control ratios of indicators are likely to differ from the figures obtained by the taxpayer during the step-by-step calculation. So, for example, with the insured's code 041, Control ratio No. 3 in F-4- section 1- table 1- line 2 of columns 3 (Amount) = (0.019 *F-4 section 1 table 3 line 4 columns 3 (Total base ...). With the code of the policyholder 071, Control ratio No. 5 in F-4- section 1- table 1- line 2 columns 3 (Amount) = (0.029 *F-4 section 1 table 3 line 4 columns 3 (Total base ...). In addition, it is necessary to pay attention that the monthly indicators, when calculating, give the total indicators (i.e. if you had to correct the total amounts, you need to check that the monthly amounts add up to this total and, if necessary, correct the monthly amounts).

The prepared report file must be signed with a private key (EDS of the organization) and encrypted with the public key of an authorized person of the FSS in accordance with the FSS Recommendations. Once signed and encrypted, the report file can be sent either using the arm.exe Signing and Encryption Utility, or directly through the FSS gateway. After submission, the report will be assigned a unique Identifier- be sure to write down and keep this number.

If errors are detected when checking the report file, it is necessary to repeat the steps of filling out the report again, followed by its saving, signing and encryption.

You can view the error decryption by using the Download Report link on the FSS portal and opening it in Notepad.

Upon successful completion of the four stages of checking the report file, a receipt will be generated, which must be downloaded and saved on your computer. The receipt can be downloaded on the FSS portal in the "Check and Control" section, using a unique Identifier report. The Receipt file is legally significant document confirming the fact of acceptance of the FSS report. ********

Using the utility AWP of signing and encryption F4 on the tab “ Check signature» you can decrypt and verify the signature of the Receipt. The decrypted Receipt must be printed and attached to the report.

******** Please note that the processing of the report file can occur on the FSS portal within 48 hours, so it is necessary to send the report in advance.

Note.

If the buttons that should be active are not available in the browser, try making the following settings in the browser:

• menu "Tools" - "Internet Options" - "Advanced" tab - Restore defaults;
• Next, make the settings:

- Security tab - Trusted sites - Other button - Active X controls and plugins - select "enable" in all subsections;

- "Privacy" tab - Options - select level low;

- Privacy Tab - Pop-up Blocker - Enable Pop-up Blocker - uncheck;

- "Advanced" tab - "TLS 1.0, SSL 2.0 SSL 3.0" - put a tick;

- "Advanced" tab - Show notification about each script error - put a tick;

- "General" tab - Browsing history - "Delete" button - deleteCookie, temporary internet files.

After that, there should be no problems with the work of the FSS RF portal.

In conclusion, it should be noted that the process of obtaining certificates, installing and configuring the programs necessary for submitting reports in electronic form through the FSS portal is very laborious and does not fall under the category of "easy and simple". At every stage, the accountant can face difficulties and obstacles. We really hope that our article will help you get a general idea of ​​the amount of work to be done and answer the questions that arise in the process.

 

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