Order of the FSS of the Russian Federation of 26.09 381. III. Filling out the section "Calculation on accrued, paid insurance premiums for compulsory social insurance against accidents at the production and occupational diseases" forms of calculation. I. General requirements


Social insurance fund
RUSSIAN FEDERATION

ORDER
from 09/26/16 N 381

On approval of the form of calculation
On accrued and paid insurance premiums
For compulsory social insurance against unfortunate
Cases in production and occupational diseases,
As well as expenses for the payment of insurance
And order of its fill

In accordance with paragraph 1 of Article 24 Federal Law dated July 24, 1998 N 125-FZ "On compulsory social insurance against accidents in production and occupational diseases" (meeting of legislation Russian Federation, 1998, N 31, Art. 3803; 2003, N 17, Art. 1554; 2014, N 49, Art. 6915; 2016, N 1, Art. fourteen; N 27, Art. 4183) I order:

1. Approve:

the form of calculation on accrued and paid insurance premiums for compulsory social insurance from accidents in production and occupational diseases, as well as expenses for payment insurance (Form 4 - FSS) according to Appendix N 1;

the procedure for filling out the calculation form on the accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as on the cost of payment of insurance coverage (Form 4 - FSS) in accordance with Appendix N 2.

2. To establish that this order is applied when presenting a form of calculation on accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as expenses for the payment of insurance coverage (Form 4 - FSS) Starting from the first quarter of 2017 of the year.

Chairman of the Fund
A.S.Kygim.

Appendix N 1.
to the orders of the Social Foundation

from 09/26/2016 N 381



PAYMENT
on accrued and paid insurance premiums
for compulsory social insurance against accidents
in production and occupational diseases as well
According to expenses for the payment of insurance


Appendix N 2.
to the orders of the Social Foundation
Insurance of the Russian Federation
from 09/26/2016 N 381

Order
Fill the calculation form on accrued and paid
Insurance premiums for compulsory social insurance
From industrial accidents and professional
Diseases, as well as expenses for the payment of insurance
Collateral (form 4 - FSS)

I. General requirements


1. The form of calculation on accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as expenses for the payment of insurance coverage (Form 4 - FSS) (hereinafter, respectively - the calculation, form of calculation) is filled with funds Computing equipment or from the hand of the ball (feat) the handle of black or blue color with printed letters.

2. When filling out the form of calculation into each line and the corresponding graphs fits only one indicator. In the absence of any indicators provided for by the form of calculation, the row and the corresponding column is made by dummy.

Title sheet, Table 1, Table 2, Table 5 of the calculation form are mandatory for submission by all the insureders.

In the absence of indicators to fill in Table 1.1, Tables 3, Tables 4 forms of the calculation These tables are not filled and not submitted.

To correct errors, turn the wrong value of the indicator, enter the correct value of the indicator and put the signature of the insured or its representative under the correction indicating the duty of the correction.

All corrections are assigned to seal (if available) the insured / successor or its representative.

Error correction is not allowed using a corrective or other similar means.

3. After filling the calculation form, the end-to-end numbering of the filled pages in the "Page" field is affixed.

At the top of each filled page of the Page Calculation page, the "Registration number of the insured" and "subordination code" is filled in accordance with the registration (accounting) in the territorial body of the Foundation with the notice (notification) of the Insured.

At the end of each calculation page, the Signature of the Insured (successor) or its representative and the date of the calculation date are affixed.


II. Filling the title sheet form calculation


4. The title sheet of the form of the calculation is filled with the insured, except for the subsection "Filled by the employee of the territorial body of the Fund."

5. When filling in the title form of the calculation form:

5.1. In the "Registration number of the Insurer" indicates registration number insured;

5.2. The "Subordination Code" field consists of five cells and indicates the territorial body of the Fund, in which the insured is registered at the present time;

5.3. In the "Corrective number" field:

when presenting the primary calculation, the code 000 is indicated;

when presenting a settlement fund into the territorial body, which reflects the changes in accordance with Article 24 of the Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against industrial accidents and occupational diseases" (Meeting of the legislation of the Russian Federation, 1998 , N 31, Art. 3803; 2003, N 17, Art. 1554; 2014, N 49, Art. 6915; 2016, N 1, Art. 14; N 27, Art. 4183) (hereinafter - federal law of July 24 1998 N 125-FZ) (refined calculation for the corresponding period), is affixed by a number indicating which calculation on the account, taking into account the changes made and additions, is submitted by the insured to the territorial body of the Fund (for example: 001, 002, 003, ... 010 ).

The refined calculation is submitted in the form operating in the period for which errors (distortions) were detected;

5.4. In the field "The reporting period (code)" is affixed by the period for which the calculation is presented, and the number of insurer appeals for the allocation of necessary funds for payment insurance compensation.

When presenting the calculation for the first quarter, half a year, nine months and the year only the first two fields of the field "Reporting period (code)" are filled. When applying for the selection of necessary funds for the payment of insurance provisions in the field "The reporting period (code)" is filled with only the last two cells.

The first quarter, half of the year and nine months of the calendar year, which are indicated as "03", "06", "09", are recognized as reporting periods. The estimated period is recognized as a calendar year, which is indicated by the number "12". The number of complaints of the insured for the allocation of the necessary funds for the payment of insurance compensation is indicated 01, 02, 03, ... 10;

5.5. In the "Calendar Year" field, the calendar year is affixed, for the estimated period of which the calculation (refined calculation) is presented;

5.6. The field "Termination of activities" is filled only in the case of termination of the organization - the Insured in connection with the liquidation or termination of activities as individual entrepreneur In accordance with paragraph 15 of Article 22.1 of the Federal Law of July 24, 1998, N 125-FZ (Meeting of the Legislation of the Russian Federation, 1998, N 31, Art. 3803; 2003, N 17, Art. 1554; 2016, N 27, Art. 4183). In these cases, the letter "L" is affixed in this field;

5.7. In the field "The full name of the organization, a separate unit / FF. (Last, if any) an individual entrepreneur, an individual" is indicated by the name of the organization in accordance with the constituent documents or the branch of a foreign organization operating in the territory of the Russian Federation, a separate division; When submitting a calculation with an individual entrepreneur, a lawyer, a non-market, engaged in private practice, the head of the peasant farm, an individual who is not recognized as an individual entrepreneur, its surname, name, patronymic (latter) (fully, without abbreviations) is indicated in accordance with the document certifying personality;

5.8. In the field "Inn" (the taxpayer identification number (hereinafter - INN) indicates the Inn Insurer in accordance with the certificate of registration in tax authority legal entityFormed in accordance with the legislation of the Russian Federation, at the location in the territory of the Russian Federation.

For an individual who is not recognized as an individual entrepreneur (hereinafter - an individual), an individual entrepreneur INN is indicated in accordance with the certificate of registration with the tax authority of the individual at the place of residence in the Russian Federation.

When filling in the INN organization, which consists of ten signs, in the zone of twelve cells, allocated to record the INN indicator, in the first two cells should be stailed zeros (00);

5.9. In the "CAT" field (Code of the reason for registration) (hereinafter referred to as the CAT) at the location of the Organization, the CAT is indicated in accordance with the certificate of registration with the tax authority of the legal entity formed in accordance with the legislation of the Russian Federation at the location in the territory Russian Federation.

The checkpoint at the location of a separate division is indicated in accordance with the notice of registration with the tax authority of the legal entity formed in accordance with the legislation of the Russian Federation, at the place of finding a separate division in the Russian Federation;

5.10. In the field "OGRN (OGRNIP)" indicates the main state registration number (hereinafter - OGRN) in accordance with the certificate of state registration A legal entity formed in accordance with the legislation of the Russian Federation at the location of the Russian Federation.

For an individual entrepreneur, the main state registration number of an individual entrepreneur (hereinafter referred to as OGRNIP) is indicated in accordance with the certificate of state registration of an individual as an individual entrepreneur.

When filling out OGRN of a legal entity, which consists of thirteen characters, in the zone of fifteen cells, allocated to record the OGRN indicator, in the first two cells should be stailed zeros (00);

5.11. The "OKVED code" field indicates the code according to the All-Russian classifier of species economic activity OK 029-2014 (KDES Ed. 2) According to the main type of economic activity of the insured, determined in accordance with the Decree of the Government of the Russian Federation of December 1, 2005 N 713 "On approval of the Rules for the Relevance of Economic Activities for Professional Risk Class" (Meeting of the Legislation of the Russian Federation, 2005, N 50, Art. 5300; 2010, N 52, Art. 7104; 2011, N 2, Art. 392; 2013, N 13, Art. 1559; 2016, N 26, Art. 4057) and the order of the Ministry Health Care I. social Development Of the Russian Federation of January 31, 2006. N 55 "On approval of the procedure for confirmation of the main type of economic activity of the Insured for compulsory social insurance against accidents at the production and occupational diseases - a legal entity, as well as types of economic activities of the Department of the Insured, which are independent classification units" ( Registered by the Ministry of Justice of the Russian Federation on February 20, 2006, registration No. 7522) with changes in the orders of the Ministry of Health and Social Development of the Russian Federation of August 1, 2008 N 376N (registered by the Ministry of Justice of the Russian Federation on August 15, 2008, registration N 12133 ), of June 22, 2011 N 606N (registered by the Ministry of Justice of the Russian Federation on August 3, 2011, registration N 21550), from October 25, 2011 N 1212N (registered by the Ministry of Justice of the Russian Federation on February 20, 2012, registration y N 23266) (hereinafter referred to as the Order of the Ministry of Health and Social Development of Russia of January 31, 2006 N 55).

Newly created organizations - insurers on compulsory social insurance against industrial accidents and occupational diseases indicate the code according to the state registration authority, and starting the code from the second year, the code confirmed in the prescribed manner in the territorial bodies of the Fund.

5.12. In the field "Budget organization: 1 - Federal budget 2 - budget of the subject of the Russian Federation 3 - Budget municipal Education 4 - mixed financing "is affixed by a sign of the policyholder who is budget Organization, in accordance with the source of financing;
(PP. 5.12 introduced by order of the FSS of the Russian Federation of 07.06.2017 N 275)

5.13. The "Contact Phone Number" field indicates the urban or mobile phone number of the policyholder / successor or representative of the insured with the city code or cellular operator, respectively. The numbers are filled in each cell without the use of signs "dash" and "bracket";

5.14. In the fields assigned to specify the registration address:

legal entities - the legal address is indicated;

individuals, individual entrepreneurs - indicate the address of registration at the place of residence;

5.15. The field of "average employees" indicates the average number of employees, calculated in accordance with the federal executive authority by the authorized government of the Russian Federation with the forms of federal statistical observation and instructions on filling them (part 4 of article 6 of the Federal Law of November 29, 2007 N 282- FZ "On the official statistical accounting and system of state statistics in the Russian Federation" (meeting of the legislation of the Russian Federation, 2007, N 49, Art. 6043; 2012, N 43, Art. 5784; 2013, N 27, Art. 3463; n 30, Art. 4084) (hereinafter referred to as the Federal Law of November 29, 2007 N 282-FZ) for the period from the beginning of the year.

In the fields of "the number of working disabled", "the number of workers engaged in works with harmful and (or) hazardous production factors" indicates the list of working disabled people, workers engaged in works with harmful and (or) hazardous production factors calculated in accordance with approved by the authorized government of the Russian Federation by the federal executive body forms of federal statistical observation and instructions on filling them (part 4 of article 6 of the Federal Law of November 29, 2007 N 282-FZ) at the reporting date;

5.16. Information about the number of pages of the submitted calculation and the number of attached sheets of confirmation documents is indicated in the fields "Calculation is presented to" and "with the appointment of confirmation documents or their copies on";

5.17. In the field "The accuracy and completeness of the information specified in the present calculation, confirm":

in the field "1 - Insured", "2 - a representative of the insured", "3 - successor" in case of confirmation of the accuracy and completeness of information contained in the calculation, the head of the organization, an individual entrepreneur or an individual, is affixed by the figure "1"; In case of confirmation of the accuracy and completeness of information, the representative of the insured is the number "2"; In the case of confirmation of the reliability and completeness of information, the successor of the liquidated organization is affixed by the figure "3";

in the field "Full name (Last, if any), the head of the organization, an individual entrepreneur, an individual, representative of the insured" in confirming the reliability and completeness of the information contained in the calculation:

The head of the organization - the insured / successor - the name, name, patronymic (latter, in the presence) of the organization's head in accordance with the constituent documents is indicated;

Individual, an individual entrepreneur - the surname, name, patronymic (last in the presence) of an individual, individual entrepreneur;

The representative of the insured / successor - an individual - is indicated by the name, first name, patronymic (latter, in the presence) of an individual in accordance with the identity document;

A representative of the insured / successor - a legal entity - the name of this legal entity is indicated in accordance with the constituent documents, the organization is stamped;

in the fields "Signature", "Date", "M.P." The signature of the insured / successor or his representative, the date of signing the calculation is affixed; In the event that the calculation is submitted by the organization - it is stamped (if available);

the field "Document confirming the powers of the representative" indicates the type of document confirming the powers of the representative of the insured / successor;

5.18. The field "is filled with an employee of the territorial body of the Foundation. Information about the presentation of the calculation is filled in the presentation of the calculation on paper:

in the field "This calculation is presented (code)" indicates the representation method ("01" - on paper, "02" - by mail);

in the field "with the application of confirmation documents or their copies on sheets" indicates the number of sheets confirming the documents or their copies attached to the calculation;

the "Date of Presentation Date" field is affixed:

date of presentation of the calculation personally or through the representative of the insured;

date of sending mail with an attachment description when sending a settlement by mail.

In addition, this section indicates the name, name and patronymic (if there is a) employee of the territorial body of the Fund, who made the calculation is put by its signature.


III. Filling the section "Calculated by accrued,
paid insurance premiums for compulsory social
Insurance against industrial accidents

General requirements


6. The policyholder who has independent classification units, allocated in accordance with the Order of the Ministry of Health and Social Development of Russia of January 31, 2006 N 55, represents the calculation compiled as a whole on the organization and for each subdivision of the policyholder, which is an independent classification unit.


Filling in Table 1 "Calculation of the base for the accrual of insurance
contributions "form of calculation


7. When filling out the table:

7.1. In line 1, the corresponding graphs reflect the amounts of payments and other remuneration accrued in favor of individuals in accordance with Article 20.1 of the Federal Law of July 24, 1998 N 125-FZ with a growing outcome from the beginning of the current period and for each of the last three months of the reporting period. ;

7.2. In line 2, the corresponding graphs reflect the amounts not subject to tax contributions in accordance with Article 20.2 of the Federal Law of July 24, 1998 N 125-FZ;

7.3. The line 3 reflects the base for accrualing insurance premiums, which is defined as the difference in line indicators (string 1 - line 2);

7.4. on line 4 in the respective graphs reflects the amount of payments in favor of working disabled;

7.5. line 5 indicates the size insurance Tariffwhich is established depending on the class of professional risk to which the insured belongs (a separate division);

7.6. In line 6, the percentage of discounts to the insurance rate established by the territorial body of the Fund for the current calendar year in accordance with the rules for the establishment of discounts and allowances to the insurance rates for compulsory social insurance against industrial accidents and occupational diseases approved by the Government Decree of the Russian Federation from 30 May 2012 N 524 "On approval of the rules for the establishment of discounts and allowances for insurance tariffs for compulsory social insurance against industrial accidents and occupational diseases" (Meeting of the legislation of the Russian Federation, 2012, N 23, Article 3021; \u200b\u200b2013, N 22 , Art. 2809; 2014, N 32, Art. 4499) (hereinafter - the Decree of the Government of the Russian Federation of May 30, 2012 N 524);

7.7. In line 7, the percentage of premiums to the insurance rate established by the territorial body of the Fund for the current calendar year in accordance with the Decree of the Government of the Russian Federation of May 30, 2012 is N 524;

7.8. The line 8 indicates the date of the order of the territorial body of the Fund to establish the policyholder ( separed division) surcharge to the insurance rate;

7.9. The line 9 indicates the size of the insurance tariff, taking into account the established discount or surcharge to the insurance rate. The data is filled with two decimal decimal signs.


Filling table 1.1 "Information required
For calculating insurance premiums by policyholders,
Specified in paragraph 2.1 of Article 22 of the Federal Law
July 24, 1998 N 125-FZ "Calculation Forms


8. The table is filled with insurers who are temporarily held by their employees under the employment contract (personnel) in cases and on the conditions established by Labor Code Of the Russian Federation (meeting of the legislation of the Russian Federation, 2002, N 1, Art. 3, N 30, Art. 3014, 3033; 2003, N 27, Art. 2700; 2004, N 18, Art. 1690; N 35, Art. 3607 ; 2005, N 1, Art. 27; N 19, Art. 1752; 2006, N 27, Art. 2878; N 52, Art. 5498; 2007, N 1, Art. 34; N 17, Art. 1930; n 30, Art. 3808; N 41, Art. 4844; N 43, Art. 5084; N 49, Art. 6070; 2008, N 9, Art. 812; N 30, Art. 3613, 3616; N 52, Art. 6235, 6236; 2009, N 1, Art. 17, 21; N 19, Art. 2270; N 29, Art. 3604; N 30, Art. 3732, 3739; N 46, Art. 5419; N 48, Art. 5717; 2010, N 31, Art. 4196; N 52, Art. 7002; 2011, N 1, Art. 49; N 25, Art. 3539; N 27, Art. 3880; N 30, Art. 4586, 4590, 4591, 4596; N 45, Art. 6333, 6335; N 48, Art. 6730, 6735; N 49, Art. 7015, 7031; N 50, Art. 7359; 2012, N 10, Art. 1164; N 14, Art. 1553; N 18, Art. 2127; N 31, Art. 4325; N 47, Art. 6399; N 50, Art. 6954, 6957, 6959; N 53, Art. 7605; 2013, N 14, Art. 1666, 1668; N 19, Art. 2322, 2326, 2329; N 23, Art. 2866, 2883; N 27, Art. 3449, 3454, 3477; N 30, Art. 4037; N 48, Art. 6165; n 52, Art. 69 86; 2014, N 14, Art. 1542, 1547, 1548; N 19, Art. 2321; N 23, Art. 2930; N 26, Art. 3405; N 30, Art. 4217; N 45, Art. 6143; N 48, Art. 6639; N 49, Art. 6918; N 52, Art. 7543, 7554; 2015, N 1, Art. 10, 42, 72; N 14, Art. 2022; N 18, Art. 2625; N 24, Art. 3379; N 27, Art. 3991, 3992; N 29, Art. 4356, 4359, 4363, 4368; N 41, Art. 5639; 2016, N 1, Art. 11, 54; N 18, Art. 2508, N 27, Art. 4169, 4172, 4205, 4238, 4280, 4281), Law of the Russian Federation of April 19, 1991 N 1032-1 "On employment of the population in the Russian Federation" (Meeting of the legislation of the Russian Federation, 1996, N 17, Art. 1915; 1998, N 30, Art. 3613; 1999, N 18, Art. 2211; N 29, Art. 3696; N 47, Art. 5613; 2000, N 33, Art. 3348; 2001, N 53, Art. 5024; 2002, N 30, Art. 3033; 2003, N 2, Art. 160, 167; 2004, N 35, Art. 3607; 2006, N 1, Art. 10; 2007, N 1, Art. 21; N 43, Art. 5084; 2008, N 30, Art. 3616; N 52, Art. 6242; 2009, N 23, Art. 2761; N 30, Art. 3739; N 52, Art. 6441, 6443; 2010, N 30, Art. 3993; N 31, Art. 4196; 2011, N 27, Art. 3880; N 29, Art. 4296; N 49, Art. 7039; 2012, N 31, Art. 4322; 2012, N 53, Art. 7653; 2013, N 8, Art. 717; N 27, Art. 3454, 3477; 2014, N 19, Art. 2321; N 30, Art. 4217; N 49, Art. 6928; N 52, Art. 7536; 2016, N 1, Art. 8, 14; N 11, Art. 1493), other federal laws, for work in another legal entity or an individual entrepreneur.

9. When filling out the table:

9.1. The number of completed lines in Table 1.1 should correspond to the number of legal entities or individual entrepreneurs, where the insured person sent temporarily its employees under the labor provision agreement (personnel) in cases and on the conditions established by the Labor Code of the Russian Federation, the Law of the Russian Federation of April 19, 1991 of the year N 1032-1 "On employment of the population in the Russian Federation" (hereinafter - the contract), other federal laws;

9.2. In columns 2, 3, 4, the registration number in the Foundation, TIN and the OKVED of the receiving legal entity or an individual entrepreneur is indicated;

9.3. column 5 indicates the total number of employees temporarily aimed at a contract for work in a particular legal entity or an individual entrepreneur;

9.4. The column 6 reflects payments in favor of workers temporarily aimed at a contract with which are accrued insurance contributions, increasing result, respectively for the first quarter, half year, 9 months current period and year;

9.5. The column 7 reflects payments in favor of working disabled people temporarily sent under the contract with which insurance premiums are accrued, a growing outcome, respectively for the first quarter, half of the year, 9 months of the current period and year;

9.6. In graphs 8, 10, 12, payments are reflected in favor of employees temporarily aimed at a contract with which insurance premiums are accrued, monthly;

9.7. In columns 9, 11, 13 payments in favor of working disabled people, temporarily aimed under the Agreement, which accrued insurance premiums, monthly;

9.8. The column 14 indicates the size of the insurance rate, which is established depending on the class of professional risk to which the receiving legal entity belongs or an individual entrepreneur;

9.9. The column 15 indicates the size of the insurance factor of the receiving legal entity or an individual entrepreneur, taking into account the established discount or surcharge to the insurance rate. The data is filled with two decimal decimal signs.


Filling table 2 "Calculations for compulsory social

and occupational diseases "form of calculation


10. The table is filled on the basis of records accounting Insured.

11. When filling in the table:

11.1. Line 1 reflects the amount of arrears on insurance premiums against accidents at the production and occupational diseases formed at the insured at the beginning of the settlement period.

This indicator should be equal to the figure of the line 19 for the previous settlement period, which does not change during the settlement period;

11.1.1. on line 1.1 In accordance with Article 23 of the Federal Law of July 24, 1998, N 125-FZ by the Insured - the successor reflects the amount of debt, which passed to him from the reorganized policyholder in connection with the succession, and (or) the legal entity reflects the amount of debt taken from separate division;
(PP. 11.1.1 introduced by order of the FSS RF of 07.06.2017 No. 275)

11.2. Line 2 reflects the amount of accrued insurance premiums for compulsory social insurance against industrial accidents and occupational diseases from the beginning of the estimated period in accordance with the size of the established insurance factor, taking into account the discount (surcharge). The amount is divided "at the beginning of the reporting period" and "over the past three months of the reporting period";

11.3. on line 3 reflects the amount of contributions accrued by the territorial body of the Foundation for the acts of field and cameral inspections;

11.4. on line 4 reflect the amounts of the funds not adopted by the territorial body of the Fund for past settlement periods on acts of exit and cameral inspections;

11.5. in line 5 reflects the amount of insurance premiums, accrued in the past settlement periods by the insured, payable to the territorial body of the Fund;

11.6. on line 6 reflects the amounts received from the territorial body of the Fund to the Department of the Insured in order of reimbursement of expenses exceeding the amount of accrued insurance premiums;

11.7. The line 7 reflects the amounts listed by the territorial body of the Fund to the Bank's bank account as a return of excessive (collected) amounts of insurance premiums, the amount of unnecessary (recovered) insurance premiums in the account of repayment of annolunt and fines subject to recovery.

11.8. Row 8 - control string, where the sum of the values \u200b\u200bof the strings from 1 to 7 is indicated;

11.9. On line 9 shows the amount of debt at the end of the reporting (calculated) period based on accounting data of the Insured:

on line 10 reflects the amount of debt for the territorial body of the Foundation at the end of the reporting (calculated) period formed by the excess of the costs of compulsory social insurance against industrial accidents and occupational diseases over the sum of insurance premiums to be transferred to the territorial body of the Fund;

on line 11 reflects the amount of debt for the territorial body of the Foundation, formed due to the amounts paid by the insured amount of insurance premiums at the end of the reporting period;

11.10. On line 12 shows the amount of debt at the beginning of the settlement period:

on line 13 reflects the amount of debt for the territorial body of the Fund at the beginning of the estimated period formed by excess of expenditures on compulsory social insurance against industrial accidents and occupational diseases over the amount of insurance premiums to be transferred to the territorial body of the Fund, which during the settlement period is not changing (based on accounting data of the policyholder);

in line 14 reflects the amount of debt for the territorial body of the Fund, formed due to the amounts paid by the insured amount of insurance premiums at the beginning of the estimated period;

11.11. The string 12 should be equal to the calculation strings 9 for the previous settlement period;

11.11.1. on line 14.1 by the insured - the successor is reflected in the amount of debt for the territorial body of the Fund, which has passed from the reorganized policyholder in connection with the succession and (or) the legal entity reflects the amount of debt for the territorial body of the Foundation removed from the registration of a separate division;
(PP. 11.11.1 introduced by the Order of the FSS of the Russian Federation of 07.06.2017 No. 275)

11.12. on line 15 reflects the costs of compulsory social insurance against accidents at the production and occupational diseases by a growing outcome from the beginning of the year, with a breakdown "at the beginning of the reporting period" and "over the past three months of the reporting period";

11.13. on line 16 reflects the sums of the listed insurance premiums by the insured on the personal account of the territorial body of the Fund, open in the federal treasury bodies, indicating the date and number of the payment order;

11.14. Line 17 reflects the debt debt debt in accordance with the regulatory legal acts The Russian Federation adopted for specific insurers or the industry, to write off arrears, as well as the amount of debt, written off in accordance with Part 1 of Article 26.10 of the Federal Law of July 24, 1998 N 125-FZ;
(PP. 11.14 as amended by the Order of the Russian Federation of the Russian Federation of 07.06.2017 N 275)

11.15. Row 18 - a control string where the sum of the values \u200b\u200bof the rows from 12, 14.1 - 17 is shown;
(as amended by the Order of the FSS of the Russian Federation of 07.06.2017 No. 275)

11.16. The line 19 reflects the debt for the insured at the end of the reporting (calculated) period on the basis of accounting data of the insured, including arreed (line 20).


Filling table 3 "Communication Social Costs
Insurance against industrial accidents
and occupational diseases "form of calculation


12. When filling in the table:

12.1. On line 1, 4, 7 reflects the costs produced by the Insured in accordance with the current regulatory legal acts on compulsory social insurance against industrial accidents and occupational diseases, of which:

on rows 2, 5 - expenses made by the insured by victims working on external part-time;

on line 3, 6, 8 - expenses made by the Insured, victims in another organization;

12.2. Line 9 reflects the costs produced by the insured financing preventive measures to reduce production injuries and occupational diseases. These costs are manufactured in accordance with the rules financial support preventive measures to reduce production injuries and occupational diseases of workers and sanatorium-resort treatment of workers employed in works with harmful and (or) hazardous production factors approved by the Order of the Ministry of Labor and Social Protection of the Russian Federation of December 10, 2012 N 580H (registered by the Ministry Justice of the Russian Federation December 29, 2012, registration N 26440) with changes made by orders of the Ministry of Labor and Social Protection of the Russian Federation of May 24, 2013 N 220N (registered by the Ministry of Justice of the Russian Federation on July 2, 2013, registration N 28964), from February 20, 2014 N 103N (registered by the Ministry of Justice of the Russian Federation on May 15, 2014, registration N 32284), from April 29, 2016 N 201N (registered by the Ministry of Justice of the Russian Federation on August 1, 2016, registration N 43040), July 14, 2016 N 353N (registered by the Ministry of Justice Ross Iya federation August 8, 2016, registration N 43140);

12.3. Row 10 - a control string where the sum of the values \u200b\u200bof the strings 1, 4, 7, 9 is shown;

12.4. in line 11 reflects the amount of accrued and unpaid benefits except for the amounts of allowances accrued for last month the reporting period in respect of which the payload period established by the legislation of the Russian Federation was not missing;

12.5. The column 3 shows the number of paid days of temporary disability due to an accident at work or a professional disease (vacation for sanatorium-resort treatment);

12.6. Column 4 reflects the costs of a growing outcome from the beginning of the year, recorded at the expense of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases.


Filling table 4 "The number of victims
(insured) in connection with insurance cases in the reporting
Period "form of calculation


13. When filling out the table:

13.1. On line 1, the data is filled on the basis of accidents on industrial accidents in the form of H-1 (Appendix N 1 to the Decree of the Ministry of Labor and Social Development of the Russian Federation of October 24, 2002 N 73 "On approval of the forms of documents necessary for investigation and accounting accidents in production, and provisions on the peculiarities of investigating accidents in industrial industries and organizations "(registered by the Ministry of Justice of the Russian Federation on December 5, 2002, registration N 3999) with changes made by the order of the Ministry of Labor and Social Protection of the Russian Federation from 20 February 2014 N 103N (registered by the Ministry of Justice of the Russian Federation on May 15, 2014, registration N 32284), with the allocation of the number of deaths with fatal exodus (string 2);

13.2. on line 3 data is filled on the basis of acts on cases of occupational diseases (annex to the Regulation on the investigation and accounting of occupational diseases approved by Decree of the Government of the Russian Federation of December 15, 2000 N 967 "On approval of the Regulation on Investigation and Accounting of Professional Diseases" (Meeting of the Legislation Of the Russian Federation, 2000, N 52, Art. 5149; 2015, N 1, Art. 262).

13.3. On line 4 reflects the sum of the values \u200b\u200bof the strings 1, 3 with the highlight of the line 5 of the number of victims (insured) in cases that ended only with temporary disability. Row data 5 is filled on with disability sheets;

13.4. When filling out the strings 1 - 3, which are filled out on the basis of cases of accidents in the form of H-1 and acts on cases of occupational diseases, should be considered insurance cases During the reporting period by the date of the examination on checking an insured event.


Filling table 5 "Information about the results
Special assessment of working conditions and mandatory
Preliminary and periodic medical examinations
employees at the beginning of the year "form of calculation


14. When filling out the table:

14.1. on line 1 in column 3 indicate data on the total number of employer jobs to be subject to special assessment of working conditions, regardless of whether it was conducted or a special assessment of working conditions was carried out;

on line 1 in columns 4 - 6 indicate data on the number of jobs in respect of which a special assessment of working conditions was carried out, including those assigned to harmful and hazardous working conditions contained in the report on the special assessment of working conditions; In the event that a special assessment of working conditions was not carried out by the insured, then in columns 4 - 6 is affixed with "0".

In the event that the validity of the results of certification of workplaces under the conditions of labor carried out in accordance with the federal law of December 28, 2013 N 426-FZ "On a special assessment of working conditions" (meeting of the legislation of the Russian Federation, 2013 , N 52, Art. 6991; 2014, N 26, Art. 3366; 2015, N 29, Art. 4342; 2016, N 18, Art. 2512) (hereinafter referred to as the Federal Law of December 28, 2013 N 426-FZ ) The procedure, not expired, on line 1 in columns 4 - 6 in accordance with Article 27 of the Federal Law of December 28, 2013 N 426-FZ indicates information on the basis of this certification.

14.2. Line 2 in columns 7 - 8 indicate data on the number of employees employed in the work with harmful and (or) hazardous production factors subject to and undergoing preliminary and periodic examinations.

Counts 7 - 8 are filled in accordance with the information contained in the final acts of the Medical Commission on the results of periodic medical examinations (surveys) of employees (paragraph 42 of the procedure for conducting mandatory preliminary (upon admission to work) and periodic medical examinations (surveys) of workers employed on heavy works and on work with harmful and (or) dangerous working conditions approved by the Order of the Ministry of Health and Social Development of the Russian Federation of April 12, 2011 N 302N (registered by the Ministry of Justice of the Russian Federation on October 21, 2011, registration N 22111) with changes, The orders of the Ministry of Health of the Russian Federation of May 15, 2013 N 296N (registered by the Ministry of Justice of the Russian Federation on July 3, 2013, registration N 28970), from December 5, 2014 N 801N (registered by the Ministry of Justice of the Russian Federation on February 3, 2015 , registration N 35848) (yes more - order) and in accordance with the information contained in the conclusions based on the results of a preliminary medical examination issued to employees who have passed these inspections for the previous year (paragraph 12 of the Procedure);

14.3. The column 7 indicates the total number of employees employed in works with harmful and (or) hazardous production factors to be pre-preliminary and periodic examinations;

14.4. Column 8 indicates the number of employees employed on the work with harmful and (or) hazardous production factors that have completed mandatory preliminary and periodic examinations.

At the same time, the results of carrying out mandatory preliminary and periodic medical examinations of employees as of the beginning of the year, given that, according to paragraph 15, the frequency of periodic medical examinations is determined by the types of harmful and (or) hazardous production factors affecting the employee or the types of work performed .


Social insurance fund
RUSSIAN FEDERATION

ORDER
from 09/26/16 N 381

On approval of the form of calculation
On accrued and paid insurance premiums
For compulsory social insurance against unfortunate
Cases in production and occupational diseases,
As well as expenses for the payment of insurance
And order of its fill

In accordance with paragraph 1 of Article 24 of the Federal Law of July 24, 1998, N 125-FZ "On compulsory social insurance against accidents at work and occupational diseases" (Meeting of the legislation of the Russian Federation, 1998, N 31, Art. 3803; 2003, N 17, Art. 1554; 2014, N 49, Art. 6915; 2016, N 1, Art. 14; N 27, Art. 4183) I order:

1. Approve:

the form of calculation on the accrued and paid insurance premiums for compulsory social insurance against accidents at the production and occupational diseases, as well as expenses for the payment of insurance coverage (Form 4 - FSS) in accordance with Appendix N 1;

the procedure for filling out the calculation form on the accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as on the cost of payment of insurance coverage (Form 4 - FSS) in accordance with Appendix N 2.

2. To establish that this order is applied when presenting a form of calculation on accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as expenses for the payment of insurance coverage (Form 4 - FSS) Starting from the first quarter of 2017 of the year.

Chairman of the Fund
A.S.Kygim.

Appendix N 1.
to the orders of the Social Foundation

from 09/26/2016 N 381


PAYMENT
on accrued and paid insurance premiums
for compulsory social insurance against accidents
in production and occupational diseases as well
According to expenses for the payment of insurance


Appendix N 2.
to the orders of the Social Foundation
Insurance of the Russian Federation
from 09/26/2016 N 381

Order
Fill the calculation form on accrued and paid
Insurance premiums for compulsory social insurance
From industrial accidents and professional
Diseases, as well as expenses for the payment of insurance
Collateral (form 4 - FSS)

I. General requirements


1. The form of calculation on accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as expenses for the payment of insurance coverage (Form 4 - FSS) (hereinafter, respectively - the calculation, form of calculation) is filled with funds Computing equipment or from the hand of the ball (feat) the handle of black or blue color with printed letters.

2. When filling out the form of calculation into each line and the corresponding graphs fits only one indicator. In the absence of any indicators provided for by the form of calculation, the row and the corresponding column is made by dummy.

Title sheet, Table 1, Table 2, Table 5 of the calculation form are mandatory for submission by all the insureders.

In the absence of indicators to fill in Table 1.1, Tables 3, Tables 4 forms of the calculation These tables are not filled and not submitted.

To correct errors, turn the wrong value of the indicator, enter the correct value of the indicator and put the signature of the insured or its representative under the correction indicating the duty of the correction.

All corrections are assigned to seal (if available) the insured / successor or its representative.

Error correction is not allowed using a corrective or other similar means.

3. After filling the calculation form, the end-to-end numbering of the filled pages in the "Page" field is affixed.

At the top of each filled page of the Page Calculation page, the "Registration number of the insured" and "subordination code" is filled in accordance with the registration (accounting) in the territorial body of the Foundation with the notice (notification) of the Insured.

At the end of each calculation page, the Signature of the Insured (successor) or its representative and the date of the calculation date are affixed.


II. Filling the title sheet form calculation


4. The title sheet of the form of the calculation is filled with the insured, except for the subsection "Filled by the employee of the territorial body of the Fund."

5. When filling in the title form of the calculation form:

5.1. The "Registration number of the Insurer" indicates the registration number of the insured;

5.2. The "Subordination Code" field consists of five cells and indicates the territorial body of the Fund, in which the insured is registered at the present time;

5.3. In the "Corrective number" field:

when presenting the primary calculation, the code 000 is indicated;

when presenting a settlement fund into the territorial body, which reflects the changes in accordance with Article 24 of the Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against industrial accidents and occupational diseases" (Meeting of the legislation of the Russian Federation, 1998 , N 31, Art. 3803; 2003, N 17, Art. 1554; 2014, N 49, Art. 6915; 2016, N 1, Art. 14; N 27, Art. 4183) (hereinafter - federal law of July 24 1998 N 125-FZ) (refined calculation for the corresponding period), is affixed by a number indicating which calculation on the account, taking into account the changes made and additions, is submitted by the insured to the territorial body of the Fund (for example: 001, 002, 003, ... 010 ).

The refined calculation is submitted in the form operating in the period for which errors (distortions) were detected;

5.4. In the field "Reporting Period (Code)" is affixed by the period for which the calculation is presented, and the number of insured calls for the allocation of necessary funds for the payment of insurance compensation.

When presenting the calculation for the first quarter, half a year, nine months and the year only the first two fields of the field "Reporting period (code)" are filled. When applying for the selection of necessary funds for the payment of insurance provisions in the field "The reporting period (code)" is filled with only the last two cells.

The first quarter, half of the year and nine months of the calendar year, which are indicated as "03", "06", "09", are recognized as reporting periods. The estimated period is recognized as a calendar year, which is indicated by the number "12". The number of complaints of the insured for the allocation of the necessary funds for the payment of insurance compensation is indicated 01, 02, 03, ... 10;

5.5. In the "Calendar Year" field, the calendar year is affixed, for the estimated period of which the calculation (refined calculation) is presented;

5.6. The field "Termination of activity" is filled only in the case of termination of the organization - the Insured in connection with the liquidation or termination of activities as an individual entrepreneur in accordance with paragraph 15 of Article 22.1 of the Federal Law of July 24, 1998 N 125-FZ (meeting of the legislation of the Russian Federation, 1998, N 31, Art. 3803; 2003, N 17, Art. 1554; 2016, N 27, Art. 4183). In these cases, the letter "L" is affixed in this field;

5.7. In the field "The full name of the organization, a separate unit / FF. (Last, if any) an individual entrepreneur, an individual" is indicated by the name of the organization in accordance with the constituent documents or the branch of a foreign organization operating in the territory of the Russian Federation, a separate division; When submitting a calculation with an individual entrepreneur, a lawyer, a non-market, engaged in private practice, the head of the peasant farm, an individual who is not recognized as an individual entrepreneur, its surname, name, patronymic (latter) (fully, without abbreviations) is indicated in accordance with the document certifying personality;

5.8. In the Inn field (the taxpayer identification number (hereinafter, the INN is indicated by the Inn Insurer in accordance with the certificate of registration with the tax authority of the legal entity formed in accordance with the legislation of the Russian Federation, at the location of the Russian Federation.

For an individual who is not recognized as an individual entrepreneur (hereinafter - an individual), an individual entrepreneur INN is indicated in accordance with the certificate of registration with the tax authority of the individual at the place of residence in the Russian Federation.

When filling in the INN organization, which consists of ten signs, in the zone of twelve cells, allocated to record the INN indicator, in the first two cells should be stailed zeros (00);

5.9. In the "CAT" field (Code of the reason for registration) (hereinafter referred to as the CAT) at the location of the Organization, the CAT is indicated in accordance with the certificate of registration with the tax authority of the legal entity formed in accordance with the legislation of the Russian Federation at the location in the territory Russian Federation.

The checkpoint at the location of a separate division is indicated in accordance with the notice of registration with the tax authority of the legal entity formed in accordance with the legislation of the Russian Federation, at the place of finding a separate division in the Russian Federation;

5.10. In the field "OGRN (OGRNIP)" indicates the main state registration number (hereinafter referred to as OGRN) in accordance with the certificate of state registration of a legal entity formed in accordance with the legislation of the Russian Federation at the location of the Russian Federation.

For an individual entrepreneur, the main state registration number of an individual entrepreneur (hereinafter referred to as OGRNIP) is indicated in accordance with the certificate of state registration of an individual as an individual entrepreneur.

When filling out OGRN of a legal entity, which consists of thirteen characters, in the zone of fifteen cells, allocated to record the OGRN indicator, in the first two cells should be stailed zeros (00);

5.11. The code "OKVED code" indicates the code according to the All-Russian Classifier of the types of economic activity OK 029-2014 (KDES Ed. 2) according to the main type of economic activity of the insured, determined in accordance with the Decree of the Government of the Russian Federation of December 1, 2005 N 713 " Approval of the Rules for the Treaty of Economic Activities for Professional Risk Class "(Meeting of the Legislation of the Russian Federation, 2005, N 50, Art. 5300; 2010, N 52, Art. 7104; 2011, N 2, Art. 392; 2013, N 13, . 1559; 2016, N 26, Art. 4057) and order of the Ministry of Health and Social Development of the Russian Federation of January 31, 2006. N 55 "On approval of the procedure for confirmation of the main type of economic activity of the Insured for compulsory social insurance against industrial accidents and professional diseases - a legal entity, as well as types of economic activities of the departments of the Insured, who are independent classific Communication units "(registered by the Ministry of Justice of the Russian Federation on February 20, 2006, registration N 7522) with changes made by orders of the Ministry of Health and Social Development of the Russian Federation of August 1, 2008 N 376n (registered by the Ministry of Justice of the Russian Federation on August 15, 2008 , registration No. 12133), of June 22, 2011 N 606N (registered by the Ministry of Justice of the Russian Federation on August 3, 2011, registration N 21550), from October 25, 2011 N 1212N (registered by the Ministry of Justice of the Russian Federation on February 20, 2012 , registration N 23266) (hereinafter referred to as the Order of the Ministry of Health and Social Development of Russia of January 31, 2006 N 55).

Newly created organizations - insurers on compulsory social insurance against industrial accidents and occupational diseases indicate the code according to the state registration authority, and starting the code from the second year, the code confirmed in the prescribed manner in the territorial bodies of the Fund.

5.12. The "Contact Phone Number" field indicates the urban or mobile phone number of the policyholder / successor or representative of the insured with the city code or cellular operator, respectively. The numbers are filled in each cell without the use of signs "dash" and "bracket";

5.13. In the fields assigned to specify the registration address:

legal entities - the legal address is indicated;

individuals, individual entrepreneurs - indicate the address of registration at the place of residence;

5.14. The field of "average employees" indicates the average number of employees, calculated in accordance with the federal executive authority by the authorized government of the Russian Federation with the forms of federal statistical observation and instructions on filling them (part 4 of article 6 of the Federal Law of November 29, 2007 N 282- FZ "On the official statistical accounting and system of state statistics in the Russian Federation" (meeting of the legislation of the Russian Federation, 2007, N 49, Art. 6043; 2012, N 43, Art. 5784; 2013, N 27, Art. 3463; N 30, Art. 4084) (hereinafter referred to as the Federal Law of November 29, 2007 N 282-FZ) at the reporting date.

In the fields of "the number of working disabled", "the number of workers engaged in works with harmful and (or) hazardous production factors" indicates the list of working disabled people, workers engaged in works with harmful and (or) hazardous production factors calculated in accordance with approved by the authorized government of the Russian Federation by the federal executive body forms of federal statistical observation and instructions on filling them (part 4 of article 6 of the Federal Law of November 29, 2007 N 282-FZ) at the reporting date;

5.15. Information about the number of pages of the submitted calculation and the number of attached sheets of confirmation documents is indicated in the fields "Calculation is presented to" and "with the appointment of confirmation documents or their copies on";

5.16. In the field "The accuracy and completeness of the information specified in the present calculation, confirm":

in the field "1 - Insured", "2 - a representative of the insured", "3 - successor" in case of confirmation of the accuracy and completeness of information contained in the calculation, the head of the organization, an individual entrepreneur or an individual, is affixed by the figure "1"; In case of confirmation of the accuracy and completeness of information, the representative of the insured is the number "2"; In the case of confirmation of the reliability and completeness of information, the successor of the liquidated organization is affixed by the figure "3";

in the field "Full name (Last, if any), the head of the organization, an individual entrepreneur, an individual, representative of the insured" in confirming the reliability and completeness of the information contained in the calculation:

The head of the organization - the insured / successor - the name, name, patronymic (latter, in the presence) of the organization's head in accordance with the constituent documents is indicated;

Individual, an individual entrepreneur - the surname, name, patronymic (last in the presence) of an individual, individual entrepreneur;

The representative of the insured / successor - an individual - is indicated by the name, first name, patronymic (latter, in the presence) of an individual in accordance with the identity document;

A representative of the insured / successor - a legal entity - the name of this legal entity is indicated in accordance with the constituent documents, the organization is stamped;

in the fields "Signature", "Date", "M.P." The signature of the insured / successor or his representative, the date of signing the calculation is affixed; In the event that the calculation is submitted by the organization - it is stamped (if available);

the field "Document confirming the powers of the representative" indicates the type of document confirming the powers of the representative of the insured / successor;

5.17. The field "is filled with an employee of the territorial body of the Foundation. Information about the presentation of the calculation is filled in the presentation of the calculation on paper:

in the field "This calculation is presented (code)" indicates the representation method ("01" - on paper, "02" - by mail);

in the field "with the application of confirmation documents or their copies on sheets" indicates the number of sheets confirming the documents or their copies attached to the calculation;

the "Date of Presentation Date" field is affixed:

date of presentation of the calculation personally or through the representative of the insured;

date of sending mail with an attachment description when sending a settlement by mail.

In addition, this section indicates the name, name and patronymic (if there is a) employee of the territorial body of the Fund, who made the calculation is put by its signature.


III. Filling the section "Calculated by accrued,
paid insurance premiums for compulsory social
Insurance against industrial accidents

General requirements


6. The policyholder who has independent classification units, allocated in accordance with the Order of the Ministry of Health and Social Development of Russia of January 31, 2006 N 55, represents the calculation compiled as a whole on the organization and for each subdivision of the policyholder, which is an independent classification unit.


Filling in Table 1 "Calculation of the base for the accrual of insurance
contributions "form of calculation


7. When filling out the table:

7.1. In line 1, the corresponding graphs reflect the amounts of payments and other remuneration accrued in favor of individuals in accordance with Article 20.1 of the Federal Law of July 24, 1998 N 125-FZ with a growing outcome from the beginning of the current period and for each of the last three months of the reporting period. ;

7.2. In line 2, the corresponding graphs reflect the amounts not subject to tax contributions in accordance with Article 20.2 of the Federal Law of July 24, 1998 N 125-FZ;

7.3. The line 3 reflects the base for accrualing insurance premiums, which is defined as the difference in line indicators (string 1 - line 2);

7.4. on line 4 in the respective graphs reflects the amount of payments in favor of working disabled;

7.5. The line 5 indicates the size of the insurance rate, which is established depending on the class of professional risk, to which the insurer belongs (a separate division);

7.6. In line 6, the percentage of discounts to the insurance rate established by the territorial body of the Fund for the current calendar year in accordance with the rules for the establishment of discounts and allowances to the insurance rates for compulsory social insurance against industrial accidents and occupational diseases approved by the Government Decree of the Russian Federation from 30 May 2012 N 524 "On approval of the rules for the establishment of discounts and allowances for insurance tariffs for compulsory social insurance against industrial accidents and occupational diseases" (Meeting of the legislation of the Russian Federation, 2012, N 23, Article 3021; \u200b\u200b2013, N 22 , Art. 2809; 2014, N 32, Art. 4499) (hereinafter - the Decree of the Government of the Russian Federation of May 30, 2012 N 524);

7.7. In line 7, the percentage of premiums to the insurance rate established by the territorial body of the Fund for the current calendar year in accordance with the Decree of the Government of the Russian Federation of May 30, 2012 is N 524;

7.8. The line 8 indicates the date of the order of the territorial body of the Fund for the establishment of the insured (a separate division) of the surveillance of the Insurance rate;

7.9. The line 9 indicates the size of the insurance tariff, taking into account the established discount or surcharge to the insurance rate. The data is filled with two decimal decimal signs.


Filling table 1.1 "Information required
For calculating insurance premiums by policyholders,
Specified in paragraph 2.1 of Article 22 of the Federal Law
July 24, 1998 N 125-FZ "Calculation Forms


8. The table is filled with insureders who guide the temporary workers under the labor provision of workers (personnel) in cases and on the conditions that are established by the Labor Code of the Russian Federation (Meeting of the Legislation of the Russian Federation, 2002, N 1, Article 3, N 30, . 3014, 3033; 2003, N 27, Art. 2700; 2004, N 18, Art. 1690; N 35, Art. 3607; 2005, N 1, Art. 27; N 19, Art. 1752; 2006, N 27 , Art. 2878; N 52, Art. 5498; 2007, N 1, Art. 34; N 17, Art. 1930; N 30, Art. 3808; N 41, Art. 4844; N 43, Art. 5084; n 49, Art. 6070; 2008, N 9, Art. 812; N 30, Art. 3613, 3616; N 52, Art. 6235, 6236; 2009, N 1, Art. 17, 21; N 19, Art. 2270 ; N 29, Art. 3604; N 30, Art. 3732, 3739; N 46, Art. 5419; N 48, Art. 5717; 2010, N 31, Art. 4196; N 52, Art. 7002; 2011, n 1, Art. 49; N 25, Art. 3539; N 27, Art. 3880; N 30, Art. 4586, 4590, 4591, 4596; N 45, Art. 6333, 6335; N 48, Art. 6730, 6735 ; N 49, Art. 7015, 7031; N 50, Art. 7359; 2012, N 10, Art. 1164; N 14, Art. 1553; N 18, Art. 2127; N 31, Art. 4325; N 47, Art. 6399; N 50, Art. 6954, 6957, 6959; N 53, Art. 7605; 2013, N 14, Art. 1666, 1668; N 19, Art. 2322, 2326, 2329; N 23, Art. 2866, 2883; N 27, Art. 3449, 3454, 3477; N 30, Art. 4037; N 48, Art. 6165; N 52, Art. 6986; 2014, N 14, Art. 1542, 1547, 1548; N 19, Art. 2321; N 23, Art. 2930; N 26, Art. 3405; N 30, Art. 4217; N 45, Art. 6143; N 48, Art. 6639; N 49, Art. 6918; N 52, Art. 7543, 7554; 2015, N 1, Art. 10, 42, 72; N 14, Art. 2022; N 18, Art. 2625; N 24, Art. 3379; N 27, Art. 3991, 3992; N 29, Art. 4356, 4359, 4363, 4368; N 41, Art. 5639; 2016, N 1, Art. 11, 54; N 18, Art. 2508, N 27, Art. 4169, 4172, 4205, 4238, 4280, 4281), Law of the Russian Federation of April 19, 1991 N 1032-1 "On employment of the population in the Russian Federation" (Meeting of the legislation of the Russian Federation, 1996, N 17, Art. 1915; 1998, N 30, Art. 3613; 1999, N 18, Art. 2211; N 29, Art. 3696; N 47, Art. 5613; 2000, N 33, Art. 3348; 2001, N 53, Art. 5024; 2002, N 30, Art. 3033; 2003, N 2, Art. 160, 167; 2004, N 35, Art. 3607; 2006, N 1, Art. 10; 2007, N 1, Art. 21; N 43, Art. 5084; 2008, N 30, Art. 3616; N 52, Art. 6242; 2009, N 23, Art. 2761; N 30, Art. 3739; N 52, Art. 6441, 6443; 2010, N 30, Art. 3993; N 31, Art. 4196; 2011, N 27, Art. 3880; N 29, Art. 4296; N 49, Art. 7039; 2012, N 31, Art. 4322; 2012, N 53, Art. 7653; 2013, N 8, Art. 717; N 27, Art. 3454, 3477; 2014, N 19, Art. 2321; N 30, Art. 4217; N 49, Art. 6928; N 52, Art. 7536; 2016, N 1, Art. 8, 14; N 11, Art. 1493), other federal laws, for work in another legal entity or an individual entrepreneur.

9. When filling out the table:

9.1. The number of completed lines in Table 1.1 should correspond to the number of legal entities or individual entrepreneurs, where the insured person sent temporarily its employees under the labor provision agreement (personnel) in cases and on the conditions established by the Labor Code of the Russian Federation, the Law of the Russian Federation of April 19, 1991 of the year N 1032-1 "On employment of the population in the Russian Federation" (hereinafter - the contract), other federal laws;

9.2. In columns 2, 3, 4, the registration number in the Foundation, TIN and the OKVED of the receiving legal entity or an individual entrepreneur is indicated;

9.3. column 5 indicates the total number of employees temporarily aimed at a contract for work in a particular legal entity or an individual entrepreneur;

9.4. The column 6 reflects payments in favor of employees temporarily aimed under the contract with which insurance premiums are accrued, a growing result, respectively for the first quarter, half of the year, 9 months of the current period and year;

9.5. The column 7 reflects payments in favor of working disabled people temporarily sent under the contract with which insurance premiums are accrued, a growing outcome, respectively for the first quarter, half of the year, 9 months of the current period and year;

9.6. In graphs 8, 10, 12, payments are reflected in favor of employees temporarily aimed at a contract with which insurance premiums are accrued, monthly;

9.7. In columns 9, 11, 13 payments in favor of working disabled people, temporarily aimed under the Agreement, which accrued insurance premiums, monthly;

9.8. The column 14 indicates the size of the insurance rate, which is established depending on the class of professional risk to which the receiving legal entity belongs or an individual entrepreneur;

9.9. The column 15 indicates the size of the insurance factor of the receiving legal entity or an individual entrepreneur, taking into account the established discount or surcharge to the insurance rate. The data is filled with two decimal decimal signs.


Filling table 2 "Calculations for compulsory social

and occupational diseases "form of calculation


10. The table is filled on the basis of accounting records of the policyholder.

11. When filling in the table:

11.1. Line 1 reflects the amount of arrears on insurance premiums against accidents at the production and occupational diseases formed at the insured at the beginning of the settlement period.

This indicator should be equal to the figure of the line 19 for the previous settlement period, which does not change during the settlement period;

11.2. Line 2 reflects the amount of accrued insurance premiums for compulsory social insurance against industrial accidents and occupational diseases from the beginning of the estimated period in accordance with the size of the established insurance factor, taking into account the discount (surcharge). The amount is divided "at the beginning of the reporting period" and "over the past three months of the reporting period";

11.3. on line 3 reflects the amount of contributions accrued by the territorial body of the Foundation for the acts of field and cameral inspections;

11.4. on line 4 reflect the amounts of the funds not adopted by the territorial body of the Fund for past settlement periods on acts of exit and cameral inspections;

11.5. in line 5 reflects the amount of insurance premiums, accrued in the past settlement periods by the insured, payable to the territorial body of the Fund;

11.6. on line 6 reflects the amounts received from the territorial body of the Fund to the Department of the Insured in order of reimbursement of expenses exceeding the amount of accrued insurance premiums;

11.7. The line 7 reflects the amounts listed by the territorial body of the Fund to the Bank's bank account as a return of excessive (collected) amounts of insurance premiums, the amount of unnecessary (recovered) insurance premiums in the account of repayment of annolunt and fines subject to recovery.

11.8. Row 8 - control string, where the sum of the values \u200b\u200bof the strings from 1 to 7 is indicated;

11.9. On line 9 shows the amount of debt at the end of the reporting (calculated) period based on accounting data of the Insured:

on line 10 reflects the amount of debt for the territorial body of the Foundation at the end of the reporting (calculated) period formed by the excess of the costs of compulsory social insurance against industrial accidents and occupational diseases over the sum of insurance premiums to be transferred to the territorial body of the Fund;

on line 11 reflects the amount of debt for the territorial body of the Foundation, formed due to the amounts paid by the insured amount of insurance premiums at the end of the reporting period;

11.10. On line 12 shows the amount of debt at the beginning of the settlement period:

on line 13 reflects the amount of debt for the territorial body of the Fund at the beginning of the estimated period formed by excess of expenditures on compulsory social insurance against industrial accidents and occupational diseases over the amount of insurance premiums to be transferred to the territorial body of the Fund, which during the settlement period is not changing (based on accounting data of the policyholder);

in line 14 reflects the amount of debt for the territorial body of the Fund, formed due to the amounts paid by the insured amount of insurance premiums at the beginning of the estimated period;

11.11. The string 12 should be equal to the calculation strings 9 for the previous settlement period;

11.12. on line 15 reflects the costs of compulsory social insurance against accidents at the production and occupational diseases by a growing outcome from the beginning of the year, with a breakdown "at the beginning of the reporting period" and "over the past three months of the reporting period";

11.13. on line 16 reflects the sums of the listed insurance premiums by the insured on the personal account of the territorial body of the Fund, open in the federal treasury bodies, indicating the date and number of the payment order;

11.14. On line 17 reflects the responsible amount of the debt of the policyholder in accordance with the regulatory legal acts of the Russian Federation adopted for specific insurers or the industry, to write off arrears, as well as in the case of the adoption of the act, in accordance with which the insurer loses the possibility of recovery of arrears and annoyance in connection with the expiration established period their recovery, including the determination of the refusal to restore the missed deadline for submitting an application to the court for the recovery of arrears and debt on the pencils;

11.15. Row 18 - control string, where the sum of the values \u200b\u200bof the rows from 12, 15 - 17 is shown;

11.16. The line 19 reflects the debt for the insured at the end of the reporting (calculated) period on the basis of accounting data of the insured, including arreed (line 20).


Filling table 3 "Communication Social Costs
Insurance against industrial accidents
and occupational diseases "form of calculation


12. When filling in the table:

12.1. On line 1, 4, 7 reflects the costs produced by the Insured in accordance with the current regulatory legal acts on compulsory social insurance against industrial accidents and occupational diseases, of which:

on rows 2, 5 - expenses made by the insured by victims working on external part-time;

on line 3, 6, 8 - expenses made by the Insured, victims in another organization;

12.2. Line 9 reflects the costs produced by the insured to finance preventive measures to reduce production injuries and occupational diseases. These expenses are made in accordance with the rules of financial support for preventive measures to reduce production injuries and occupational diseases of workers and sanatorium treatment of workers employed in works with harmful and (or) hazardous production factors approved by the order of the Ministry of Labor and Social Protection of the Russian Federation from 10 December 2012 N 580N (registered by the Ministry of Justice of the Russian Federation on December 29, 2012, registration N 26440) with changes made by orders of the Ministry of Labor and Social Protection of the Russian Federation of May 24, 2013 N 220N (registered by the Ministry of Justice of the Russian Federation on July 2 2013, registration N 28964), dated February 20, 2014 N 103N (registered by the Ministry of Justice of the Russian Federation on May 15, 2014, registration N 32284), from April 29, 2016 N 201N (registered by the Ministry of Justice of the Russian Federation on August 1 2016, registration N 43040), dated July 14, 2016 N 353N (registered by the Ministry of Justice of the Russian Federation on August 8, 2016, registration N 43140);

12.3. Row 10 - a control string where the sum of the values \u200b\u200bof the strings 1, 4, 7, 9 is shown;

12.4. on line 11 reflects the amount of accrued and unpaid benefits except for the amounts of allowances accrued for the last month of the reporting period in respect of which the payload period established by the legislation of the Russian Federation;

12.5. The column 3 shows the number of paid days of temporary disability due to an accident at work or a professional disease (vacation for sanatorium-resort treatment);

12.6. Column 4 reflects the costs of a growing outcome from the beginning of the year, recorded at the expense of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases.


Filling table 4 "The number of victims
(insured) in connection with insurance cases in the reporting
Period "form of calculation


13. When filling out the table:

13.1. On line 1, the data is filled on the basis of accidents on industrial accidents in the form of H-1 (Appendix N 1 to the Decree of the Ministry of Labor and Social Development of the Russian Federation of October 24, 2002 N 73 "On approval of the forms of documents necessary for investigation and accounting accidents in production, and provisions on the peculiarities of investigating accidents in industrial industries and organizations "(registered by the Ministry of Justice of the Russian Federation on December 5, 2002, registration N 3999) with changes made by the order of the Ministry of Labor and Social Protection of the Russian Federation from 20 February 2014 N 103N (registered by the Ministry of Justice of the Russian Federation on May 15, 2014, registration N 32284), with the allocation of the number of deaths with fatal exodus (string 2);

13.2. on line 3 data is filled on the basis of acts on cases of occupational diseases (annex to the Regulation on the investigation and accounting of occupational diseases approved by Decree of the Government of the Russian Federation of December 15, 2000 N 967 "On approval of the Regulation on Investigation and Accounting of Professional Diseases" (Meeting of the Legislation Of the Russian Federation, 2000, N 52, Art. 5149; 2015, N 1, Art. 262).

13.3. On line 4 reflects the sum of the values \u200b\u200bof the strings 1, 3 with the highlight of the line 5 of the number of victims (insured) in cases that ended only with temporary disability. Row data 5 is filled on with disability sheets;

13.4. When filling out the strings 1 - 3, which are filled on the basis of cases of accidents in the form of H-1 and acts on cases of occupational diseases, insurance cases should be taken into account during the reporting period by the date of the examination on checking the occurrence of the insured event.


Filling table 5 "Information about the results
Special assessment of working conditions and mandatory
Preliminary and periodic medical examinations
employees at the beginning of the year "form of calculation


14. When filling out the table:

14.1. on line 1 in column 3 indicate data on the total number of employer jobs to be subject to special assessment of working conditions, regardless of whether it was conducted or a special assessment of working conditions was carried out;

on line 1 in columns 4 - 6 indicate data on the number of jobs in respect of which a special assessment of working conditions was carried out, including those assigned to harmful and hazardous working conditions contained in the report on the special assessment of working conditions; In the event that a special assessment of working conditions was not carried out by the insured, then in columns 4 - 6 is affixed with "0".

In the event that the validity of the results of certification of workplaces under the conditions of labor carried out in accordance with the federal law of December 28, 2013 N 426-FZ "On a special assessment of working conditions" (meeting of the legislation of the Russian Federation, 2013 , N 52, Art. 6991; 2014, N 26, Art. 3366; 2015, N 29, Art. 4342; 2016, N 18, Art. 2512) (hereinafter referred to as the Federal Law of December 28, 2013 N 426-FZ ) The procedure, not expired, on line 1 in columns 4 - 6 in accordance with Article 27 of the Federal Law of December 28, 2013 N 426-FZ indicates information on the basis of this certification.

14.2. Line 2 in columns 7 - 8 indicate data on the number of employees employed in the work with harmful and (or) hazardous production factors subject to and undergoing preliminary and periodic examinations.

Counts 7 - 8 are filled in accordance with the information contained in the final acts of the Medical Commission on the results of periodic medical examinations (surveys) of employees (paragraph 42 of the procedure for conducting mandatory preliminary (upon admission to work) and periodic medical examinations (surveys) of workers employed on heavy works and on work with harmful and (or) dangerous working conditions approved by the Order of the Ministry of Health and Social Development of the Russian Federation of April 12, 2011 N 302N (registered by the Ministry of Justice of the Russian Federation on October 21, 2011, registration N 22111) with changes, The orders of the Ministry of Health of the Russian Federation of May 15, 2013 N 296N (registered by the Ministry of Justice of the Russian Federation on July 3, 2013, registration N 28970), from December 5, 2014 N 801N (registered by the Ministry of Justice of the Russian Federation on February 3, 2015 , registration N 35848) (yes more - order) and in accordance with the information contained in the conclusions based on the results of a preliminary medical examination issued to employees who have passed these inspections for the previous year (paragraph 12 of the Procedure);

14.3. The column 7 indicates the total number of employees employed in works with harmful and (or) hazardous production factors to be pre-preliminary and periodic examinations;

14.4. Column 8 indicates the number of employees employed on the work with harmful and (or) hazardous production factors that have completed mandatory preliminary and periodic examinations.

At the same time, the results of carrying out mandatory preliminary and periodic medical examinations of employees as of the beginning of the year, given that, according to paragraph 15, the frequency of periodic medical examinations is determined by the types of harmful and (or) hazardous production factors affecting the employee or the types of work performed .

"On approval of the form of calculation on accrued and paid insurance premiums on compulsory social insurance against industrial accidents and occupational diseases, as well as expenses for payment / consultantPlus

  • Order
  • Appendix N 1. Calculation of accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as expenses for the payment of insurance support (Form 4 - FSS)
    • Calculation on accrued, paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases
      • Table 1. Calculation of the base for the accrual of insurance premiums
      • Table 1.1. The information necessary for the calculation of insurance premiums by the insureders specified in paragraph 2.1 of Article 22 of the Federal Law of July 24, 1998 N 125-FZ
      • Table 2. Calculations on compulsory social insurance against industrial and occupational accidents
      • Table 3. Costs for compulsory social insurance against industrial accidents and occupational diseases
      • Table 4. The number of affected (insured) in connection with the insured events in reporting period
      • Table 5. Information on the results of a special assessment of working conditions (the results of certification of jobs under working conditions) and the required preliminary and periodic medical examinations of workers at the beginning of the year
  • Annex N 2. The procedure for filling the form of calculation on accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as expenses for the payment of insurance support (Form 4 - FSS)
    • I. General requirements
    • II. Filling the title sheet form calculation
    • III. Filling out the section "Calculation of accrued, paid insurance premiums for compulsory social insurance against accidents at the production and occupational disease"
      • General requirements
      • Filling table 1 "Calculation of the base for the accrual of insurance premiums" form of calculation
      • Filling in Table 1.1 "The information necessary for the calculation of insurance premiums by the insureders specified in paragraph 2.1 of Article 22 of the Federal Law of July 24, 1998 N 125-FZ" Form of the calculation
      • Filling table 2 "Calculations for compulsory social insurance against accidents at the production and occupational diseases"
      • Filling table 3 "Costs for compulsory social insurance against accidents in the production and occupational diseases" form of calculation
      • Filling in table 4 "The number of victims (insured) in connection with the insured events in the reporting period" Form of the calculation
      • Filling table 5 "Information about the results of a special assessment of working conditions and the required preliminary and periodic medical examinations of workers at the beginning of the year" Form of the calculation

Order

In accordance with clause 1 of Article 24 Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against industrial accidents and occupational diseases" (Meeting of the legislation of the Russian Federation, 1998, N 31, Art. 3803; 2003, N 17, Art. 1554; 2014, N 49, Art. 6915; 2016, N 1, Art. 14; N 27, Art. 4183) I order:

1. Approve:

the calculation form on accrued and paid insurance premiums for compulsory social insurance against accidents at the production and occupational diseases, as well as on costs for the payment of insurance provision (Form 4 - FSS) according toappendix N 1;

the procedure for filling the form of calculation on accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as on costs for the payment of insurance provision (Form 4 - FSS) according toappendix N 2.

Quarterly calculation in the form of 4-FSS in its current form, the insureders will take the last time. Calculation should provide all organizations and IP with employees. What time do you need to pass the annual 4-FSS, is there any new formFollowing the policyholders to report and what faces those who do not pass 4-FSS in time will learn from our article.

Form 4-FSS for the 4th quarter of 2016

Form 4-FSS is the main quarterly report of the insurers to the Socustrakh Foundation, which reflects information on contributions to both insurance for temporary disability and motherhood and from the caregings and unfortunate industrial cases. The calculation of the 4-FSS for the 4th quarter of 2016 is given precisely in such full composition, but since the reporting of the first quarter of 2017 its volume will decrease, and will include only information on "injury" contributions.

Fill the annual calculation of 4-FSS follows approved by order FSS dated February 26, 2015 No. 59 as amended by 07/04/2016. The order of filling in the calculation is approved by the same order (Appendix No. 2).

Be careful: by order of FSS No. 381 dated 09/26/2016 A new form of 4-FSS was adopted, but it must be reported no earlier than in the first quarter of 2017.

The latest updates in the current form of 4-FSS were made by the Order of the FSS of Russia dated 04.07.2016 No. 260 for reporting for the 9 months of 2016. Changes related to organizations that guide their employees to other employers for temporary work. For correct reflection of charges, Table 6.1 was introduced into the calculation of such employees.

Directly into the FSS report for the 4th quarter of 2016, the changes were not made, therefore it follows the same form as last quarter. The composition of the 4-FSS calculation for 2016 will be as follows:

  • all insurers, even those who have no accruals on contributions to the FSS should present the title list and the calculation table 1, 3, 6, 7, 10. If the data in these tables are not available at all, in all columns are affixed, then they should Print and pass as part of the report;
  • insureders who had accruals, in addition to the required tables, represent tables in which there are appropriate indicators: 2, 3.1, 4, 4.1, 4.2, 4.3, 5, 6.1, 8. Tables in which there is no data, print and pass in the composition No calculation.

Who gives reporting 4-FSS for the 4th quarter of 2016

Insurance premiums, not excluding contributions to FSS (except "injuries"), from January 1, 2017 will move under the control of the tax service. In IFTS, it will be necessary not only to list insurance payments, but also to take reporting on them.

Despite this, the calculation of 4-FSS for 2016 in January 2017 will still take the Social Foundation. Moreover, in 2017, it is the FSS that will receive reporting on insurance premiums for the periods earlier than 01.01.2017, which means that the clarification in the form of 4-FSS for all past periods, including 2016, will need to be sent to social, and not to the tax (letter of the FSS of the Russian Federation of 08/17/2016 No. 02-09-11 / 04-03-17282; Art. 23 of the Law of 07/03/2016 No. 250-FZ).

Fully for the FSS in 2017, contributions to "injury" are both control over their accrual and payment and receiving reporting. For this, an updated form of 4-FSS will be intended, but without a section on insurance contributions in the Maternity and disability.

The term of the FSS for the 4th quarter of 2016

When should I provide the calculation of 4-FSS for 2016? It depends on the view in which it will give up. If more than 25 employees work in the organization or at the IP, the report is given exclusively e-mail, if the number is less, then the report can be passed both electronically and on paper. Note that for non-compliance with the electronic form of calculation, the insured may be fined 200 rubles. Next year, the magnitude of the fine will remain.

Depending on the form, the deadline for passing the FSS for the 4th quarter of 2016 will be as follows:

  • paper Report - January 20, 2017;
  • electronic report - January 25, 2017.

Insurers who have no accruals at all on insurance premiums in the social contributions in 2016, are not exempt from reporting - they must donate zero calculation on the same time.

If the calculation of 4-FSS does not submit to the deadline, then the insurer threatens the penalty for each overdue month (even incomplete) - 5% of the amount of contributions for the reporting quarter (for the cons of paid benefits), but not more than 30% of this amount and not less 1000 rubles, and the penalty will be superimposed at once on two grounds:

  • for failure to submit reports on contributions in case of diseases and motherhood (part 1 of article 46 of Law No. 212-ФЗ);
  • for the non-trial of the report on "injury" (Part 1 of Art. 19 of Law No. 125-FZ).

Since the 4-FSS form for the 4th quarter 2016 contains information about two types of insurance premiums, and includes in fact two types of reports, the fine is applied for each of them separately, this explained the FSS of the Russian Federation in his letter dated 08/23/2011 No. 14 03-11 / 08-9440. In the case of an overdue zero report on the insured, a minimum penalty will be imposed, but also for two reasons and in the amount it will be 2000 rubles.

You can download the form of 4-FSS for the 4th quarter of 2016.

Order of the Social Insurance Fund of the Russian Federation of September 26, 2016 N 381 "On approval of the form of calculation on accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as expenses for the payment of insurance and the procedure for its filling" (with changes and additions)

Order of the Social Insurance Fund of the Russian Federation of September 26, 2016 N 381
"On approval of the form of calculation on accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as on expenses for the payment of insurance provisions and the order of its filling"

With changes and additions from:

the procedure for filling out the calculation form on the accrued and paid insurance premiums on compulsory social insurance against industrial accidents and occupational diseases, as well as expenses for the payment of insurance provisions (Form 4-FSS) in accordance with Appendix N 2.

2. To establish that this order is applied when presenting a form of calculation on accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as expenses for the payment of insurance support (Form 4-FSS) Starting from the first quarter of 2017 of the year.

A new form of calculation was approved on accrued and paid insurance premiums on the OSS from accidents at work and tradeboles, as well as on expenses for the payment of insurance coverage (Form 4-FSS) with the procedure for filling.

The form will be applied starting from the first quarter of 2017. The fact is that since 2017, the authority to administer temporary disability contributions will be implemented by the Federal Tax Service of Russia. The FSS of the Russian Federation at the same time will continue to administer contributions to social ones from industrial injuries and caregings.

In addition, the section "Calculation on accrued, paid insurance premiums for compulsory social insurance in case of temporary disability and due to maternity and expenses" is excluded.

Recall that the form must be handed over to paper no later than 20th day of the month following the reporting period, in electronic form - no later than the 25th.

Order of the Social Insurance Fund of the Russian Federation of September 26, 2016 N 381 "On approval of the form of calculation on accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as expenses for the payment of insurance and the procedure for its filling"


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