Filling out interim reporting to the Social Insurance Fund - sample. What are interim financial statements? How to fill out an interim report

Interim reporting to the Social Insurance Fund drawn up when it is required to receive reimbursement from the fund for expenses incurred at the expense of compulsory social insurance funds. Let's look at what distinguishes an interim report from a regular reporting form.

Reasons for preparing an interim report

The need to prepare an interim report arises when the policyholder incurred a significant amount of expenses payable by Social Insurance in the first or second month of the current quarter. For example, I paid for maternity sick leave or several regular sick leaves at the same time. Moreover, it is expected that the total amount of contributions accrued for this entire quarter will not exceed the amount to be reimbursed by Social Insurance and at the end of the next reporting period the fund will be in debt to the policyholder. In such a situation, the spent amounts can be received from the fund ahead of schedule (before the end of the reporting period).

Expenses incurred in the last month of the reporting period may be reimbursed based on the regular quarterly report. Interim reporting is not required here.

Forms 4-FSS for 2016

The interim report in Social Insurance is drawn up on the same form as regular quarterly reporting, following the same rules for filling out this form (Order of the Federal Social Insurance Fund of the Russian Federation dated February 26, 2015 No. 59).

For use in 2016, the form contained in the above FSS order was changed twice:

• for the first half of the year - due to changes made to form 4-FSS and the rules for filling it out by order of the FSS of the Russian Federation dated February 25, 2016 No. 54;
• for the second half of the year - due to amendments made in the report form and in the registration rules by order of the Federal Tax Service of the Russian Federation dated July 4, 2016 No. 260.

Accordingly, to compile 4-FSS intermediate in the second half of 2016, you need to use the form of this report contained in the order of the FSS of the Russian Federation dated 02/26/2015 No. 59 as amended on 07/04/2016.

How to fill out an interim report

Despite the fact that the interim report is prepared according to the same rules as the main reporting, it has several differences from the main report:

• The date of its preparation will not fit within the usual deadlines allotted for the preparation of a quarterly report (from the 1st to the 20th/25th of the month following the reporting one). It will apply to the month following the month in which the expenses subject to reimbursement are incurred, without any limitation on its numbers.

• In the field intended for entering the reporting period code and consisting of four cells divided into two identical pairs of two cells by a slash, you will need to fill in not the first pair of cells, as when drawing up a regular report, but the second. The numbering in this second pair will be continuous for each year, determined by the number of submissions of interim reports to the fund (clause 5.4 of the order of the Federal Social Insurance Fund of the Russian Federation dated February 26, 2015 No. 59).
• In the form tables providing for monthly reflection of data, the relevant information will be entered either for one (first) full month of the quarter of interim reporting, or for two full months.

In all other aspects, the preparation of interim reporting is no different from the preparation of a regular quarterly report. Therefore for sample 4-FSS intermediate You can take any of the regular reports. But when creating it, you will need to take into account the above-mentioned design features.

Results

An interim report in Form 4-FSS is needed to receive reimbursement from Social Insurance for expenses incurred using compulsory social insurance funds in the first or second month of the current quarter. It is compiled on a regular reporting form, but taking into account some of the filling out features.

What are interim financial statements and what are the deadlines for their submission? Each accountant must report on the results of the enterprise’s activities to regulatory authorities. The reports contain data on profits made, losses incurred and the amount of tax that the business entity must pay.

Why is interim reporting needed?

According to the frequency of preparation, accounting reports are divided into annual and interim. Interim accounting reporting is a set of reports reflecting all aspects of the organization's activities. They are formed for a month, quarter, 9 months or any other period during the calendar year starting from January 1. Since the regulations and laws of the Russian Federation do not provide for deadlines and recipients for submitting interim documentation, it can be prepared for any reporting period. But this does not mean that quarterly or monthly documentation is not necessary, it just does not require submitting reports to the appropriate authorities.

Interim reporting refers to periodic reporting, and the legislation of the Russian Federation does not provide for its mandatory preparation. Reports and documentation can be prepared for any period to resolve disputes or verify the accuracy of accounting data. This type of accounting reporting does not need to be submitted for verification to the Tax Inspectorate and the Statistics Department. Currently, businesses are only required to file annual reports.

But there may be situations when the head of an enterprise, founders or financial institutions may require interim reporting. In this case, the accountant needs to prepare all the necessary documents, but they should not be submitted for inspection to regulatory authorities. The reports will help management draw up business plans, founders will find out the company's performance, and financial institutions will assess the economic stability of the enterprise.

Moreover, the preparation of interim documentation will help determine the value of the participants' share and will become a powerful argument in assessing the management effectiveness of the appointed manager if the founders have decided to leave the company. Counterparties, investors or banks who are interested in cooperation may also require interim reports.

Very often, an agreement between suppliers and buyers has a clause that states the manager’s obligations to provide a balance sheet so that the requesting party is convinced of the financial stability and solvency of the company. For enterprises in certain industries, such as joint-stock or investment funds, this measure is mandatory, but does not require the submission of documents to regulatory authorities.

What documents are included in the reporting?

Interim financial statements consist of a balance sheet and an income and loss account. Sometimes the requesting party may request that an explanatory note and a cash flow statement be included in the interim financial statements. These documents also contain annual reporting.

The balance sheet is the most important form of reporting, which contains information about the financial condition of the enterprise as of the current date. It consists of two parts:

• the asset contains data on property and liabilities that are at the disposal of the enterprise and are used to carry out activities, bringing benefits;
• liabilities reflect the company's equity and liabilities.

The balance sheet asset, in turn, is divided into fixed and working capital. Fixed capital is buildings, structures, tools and other intangible assets that are used in the production process and transfer their value to the cost of the finished product. Working capital includes materials, raw materials, and cash that are used in the production process for less than a year and are directly involved in the manufacture of finished products. Thus, the balance sheet asset reflects the property that the enterprise owns and uses in the production process.

The liability side of the balance sheet contains information about those funds that took part in the formation of the asset. It displays information about the capital available to the organization, long-term debt and short-term liabilities. It can be noted that the liability shows the legal dependence of the company on other enterprises.

Interim financial statements also include an income and loss statement. The document makes it possible to view the company's income received and losses incurred for a certain period. Information from the report makes it possible to compare changes in income and expenses of the reporting period with the previous one, as well as evaluate the structure, composition and dynamics of profit, sales income, and net profit. If we summarize the data in the document, this analysis will help identify prospects for profit growth and ways to increase its profitability.

An explanatory note to the balance sheet is an optional part of the documentation, but its presence can significantly improve the organization’s reputation before the controlling party. A note can reveal the completeness of information from the balance sheet, thereby helping to attract new partners.

The cash flow statement shows how much a company needs finance. The document must contain information on financial flows in operational, financial and investment areas.

The totality of these reports is an excellent source of information for a comprehensive analysis of the enterprise’s activities.

Legislation and reporting

The fact that the regulations and laws of the Russian Federation do not provide for the mandatory provision of interim reporting to the Tax Inspectorate and Rosstat does not at all exempt the enterprise from maintaining such documentation. The Ministry of Finance of the Russian Federation advises not to ignore the preparation of interim documentation. If there is no need to prepare documentation every quarter, then this should be done at least 2 times a year.

Exemption from the monthly compilation of interim indicators will make the work of both company accountants, tax inspectors and independent auditors a little easier. This will not only please specialists, but will also help reduce the cost of postal services.

In addition, if necessary, primary documents can be issued in paper or electronic form. The legislation has changed the procedure for maintaining accounting registers, which are approved by the head of the enterprise. Their formation must comply with certain requirements: they must contain the full details of partners. Documents can only be stored with a prior electronic signature. The storage period for documentation is 5 years from the date of last use. It should be noted that the law does not provide for the observance of commercial secrets of accounting registers.

Accounting principles require that records be kept accurately, continuously and in a timely manner. The data in the reports must be entered truthfully and clearly so that when compared and analyzed they coincide with the reports of previous periods.

Responsibility for drawing up financial documentation falls on the head of the enterprise and the accountant.

Failure to comply with deadlines for submitting documents to regulatory authorities will result in a fine, and unreliable data in reports may result in criminal liability.

Thus, interim reporting is not a mandatory component of accounting, but it will help to maintain documentation correctly and avoid mistakes in the future. The Ministry of Finance of the Russian Federation still recommends not to neglect intermediate indicators, although tax inspectors do not have the right to demand these reports from the manager.

Advice from an Expert - Financial Consultant

Photos on the topic

If an enterprise has made state social insurance payments in the current month that exceeded the accrued amount of the single social tax, then it has the right to make a refund. To do this, an application and an interim payroll statement 4-FSS for the corresponding period are submitted to the FSS office of the Russian Federation. Just follow these simple step-by-step tips and you will be on the right track in solving your financial issues.

Quick step by step guide

So, let's look at the actions that need to be taken.

Step - 1
Collect a package of documents that confirm your right to receive compensation for social benefits. To do this, you need to write a corresponding application and make a copy of payment orders for the payment of unified social tax. In some cases, the Federal Social Insurance Fund of the Russian Federation may require justification of expenses for compulsory social insurance. After this, proceed to filling out the 4-FSS interim statement for the corresponding month. Next, move on to the next step of the recommendation.

Step - 2
Fill out the cover page of the statement. In the first line, indicate the period for which the report is being prepared, i.e. name of the reporting month. Next, fill in information about the enterprise: full name, waters of activity, form of ownership, organizational and legal form, legal and actual address. After this, enter the digital codes of the policyholder: OKPO, INN, KPP, OGRN, OKVED, OKPD and OKOPF. All data must correspond to the constituent and registration documents of the enterprise. Next, move on to the next step of the recommendation.

Step - 3
Proceed to filling out section 1. It consists of several tables reflecting the calculation of the amount of the single social tax that were accrued and paid by the enterprise to the Federal Social Insurance Fund of the Russian Federation for the reporting period. In the case of an interim statement for a specific month. In this case, it is necessary to indicate the expenses incurred. Next, move on to the next step of the recommendation.

Step - 4
Enter information about the average number of employees in the reporting period, the tax base and tax benefits in Table 1. The number of women working at the enterprise should be highlighted in a separate line. Next, move on to the next step of the recommendation.

Step - 5
Reflect in Table 2 information about accruals for the unified social tax and expenses for compulsory social insurance. When filling out the interim statement 4-FSS, you must pay special attention to lines 12-14, where you must indicate the amount of debt that the FSS of the Russian Federation has accrued to the policyholder due to overpayment of the unified social tax. If the tax authorities have already paid a refund this month, it is noted in line 6.
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