Since reporting for 2017, Form 4-FSS has changed (Order of the Federal Tax Service of the Russian Federation dated September 26, 2016 N 381) - now it is presented only for contributions for injuries, the remaining contributions are administered by the Federal Tax Service. The report must still be submitted to the Social Insurance Fund.
Report 4-FSS in 2019, form - free download
The form includes a title page and 6 tables. All policyholders, without exception, fill out the title page, tables No. 1, 2 and 5. Other indicators are entered only if available, and there is no need to submit them if data is missing. Empty lines of the 4-FSS form are always crossed out.
Important! Don’t forget to indicate at the top of each page your registration number and five-digit subordination code, which are assigned to each company upon registration with the Social Insurance Fund at the beginning of its activities.
Organizations with more than 25 employees are required to submit Form 4-FSS via the Internet; to do this, use our service Kontur.Extern. Our service contains only current forms and templates, and reports are generated automatically based on the entered numbers. The system allows you to track the status of the report, receive control protocols and receipts for receiving electronic reports from the Social Insurance Fund portal. Even if the FSS receiving gateway is unavailable at the time of sending, you will have evidence that your reports passed through our server on time.
Take advantage of the "Test Drive" of Kontur.Externa - fill out and submit the 4-FSS form for free!
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How to fill out the title page
The principle of filling out the title page is no different from filling out the title pages of other reporting forms.
The Social Insurance Fund has updated the form for calculating contributions for injuries. New lines have been added to the 4-FSS calculation for 9 months of 2017.
For the first time, you need to report on the new form for 9 months on October 20 or 25, depending on the method of submitting the report. In addition, since July 1, there have been more regions that are participating in the Social Insurance Fund pilot project to pay benefits directly from the fund. In this article we will show you how to fill out the calculation taking into account these changes.
What has changed in the 4-FSS form for 9 months of 2017
The changes apply to organizations with separate divisions, reorganized companies and public sector employees. But even if your company is not one of these, the 9-month report must be submitted using a new form.
The “Budget Organization” field appeared on the title page. Commercial companies do not fill it out.
In Table 2 “Calculations for compulsory social insurance...” there are now two new lines:
- 1.1 - it reflects the amount of debt to the Social Insurance Fund of the reorganized (merged) company and the separate division deregistered;
- 14.1 - it shows the amount of debt of the Social Insurance Fund to the affiliated company and a closed separate division.
These lines are filled in only by successor companies and organizations that closed a separate division during the reporting period. And only if there is a debt to the fund or an overpayment. The rest put dashes instead of indicators.
Example 1:
How to fill in new lines in a report for 9 months.
Stroyka LLC had a separate division - a branch in another region, which the company closed on July 31, 2017 and deregistered with the Social Insurance Fund.
As of January 1, 2017, the company itself had no debt to the fund. For 9 months, the accountant calculated and paid monthly fees in the amount of 10,000 rubles. The Stroyka-1 branch did not have time to transfer contributions in the amount of 7,000 rubles.
Based on 4-FSS for 9 months The accountant of Stroika LLC included this debt in a new line 1.1 of Table 2. The company will pay the division’s debt on contributions at its place of registration.
If the debt had been paid before the date of liquidation, the accountant would not have recorded the amount owed in the company's report.
If the company had paid the branch's debt in August, the numbers in lines 16-20 would have been different. The payment would have to be reflected on line 16 of Table 2 in the total amount of transfers for the company and in the field for the corresponding month.
In line 18, then you need to indicate the amount taking into account the debt paid - 87,000 rubles. (RUB 10,000 × 8 months + RUB 7,000). That is, payments in January-August for company contributions and 7,000 rubles. - debt of the branch.
In line 19 - the amount of 10,000 rubles. (10,000 rub. × 9 months + 7,000 rub. - 87,000 rub.). This is the company's current debt for contributions for September. And in line 20 you need to put a dash.
How to fill out table 5 of the 4-FSS calculation for 9 months of 2017
Many companies incorrectly fill out Table 5, which should contain information about the results of a special assessment of working conditions in the workplace and mandatory medical examinations of employees. The FSS uses this data when calculating discounts and surcharges on the tariff for insurance premiums for injuries.
All data in this table points to January 1, 2017. There is no need to show information about the special assessment and medical examinations that you conducted this year. That is, in reports for the first quarter, half a year, 9 months and a year, the indicators in Table 5 will be the same. If the company was registered in 2017, put dashes in all columns.
The company is obliged to conduct a special assessment of working conditions (Clause 1, Article 8 of the Federal Law of December 28, 2013 No. 426-FZ). Otherwise, she faces a fine of up to 80,000 rubles, and in case of repeated violation - up to 200,000 rubles. or suspension of activities for up to 90 days (Article 5.27.1 of the Code of Administrative Offenses of the Russian Federation). There is no need to evaluate only the jobs of homeworkers and remote workers.
Example 2:
Calculation of 4-FSS for 9 months Table 5.
StroyPodryad LLC employs 20 people. In October 2016, the company conducted a special assessment of the working conditions of 18 workplaces. According to its results, three workplaces were classified as class three hazardous working conditions.
No workplaces with the fourth hazard class were identified. In December 2016, five workers employed in hazardous working conditions underwent mandatory periodic medical examinations.
In August 2017, the company conducted a special assessment of two new jobs. The results of this special assessment in Table 5 do not show the report for 9 months. These data will be included in the information as of January 1, 2018 in the report for the first quarter of 2018. The accountant filled out table 5 in the report for 9 months, as in the sample.
How participants in the pilot project fill out the 4-FSS calculation for 9 months of 2017
Since July 1, 2017, 13 more regions have joined the pilot project. Companies in these and other regions where benefits are paid directly fill out the report in a special manner. We'll talk about this later. But all the rules that we described above do not depend on participation in the experiment - they are the same for everyone.
The company has been in a pilot project since July 1, 2017. Organizations from regions that joined the pilot project from July 1, 2017, calculated for 9 months:
- column 1 of line 15 in table 2 is not filled in;
- Table 3 is filled out as of July 1, 2017;
- in table 2, the indicator on line 15 in column 1 “At the beginning of the reporting period” and column 3 “Amount” is reduced by current year expenses that the fund did not accept for offset on July 1. You also need to reduce the row values in Table 3 if you are filling it out.
The company has been in a pilot project for a long time. If the company is located in a region where the pilot project began to operate before 2017, then:
- in Table 2, do not fill in the indicators in line 15 “Expenses for compulsory social insurance”;
- do not fill out table 3 “Expenses...” and do not submit it.
We will provide a sample of filling out 4-FSS for 9 months of 2017, and we will also comment on the procedure for filling out the report. What rules should you follow when filling out Table 2 of the 4-FSS report? How to reflect reimbursement of expenses from the Social Insurance Fund in the calculation for 9 months? Is it possible to fill out 4-FSS online for free? What is the deadline to submit 4-FSS in 9 months? Is it really necessary to take 4-FSS using the new form? Here are detailed instructions for filling out 4-FSS for accident insurance premiums. You can also download a new report form.
What contributions does the FSS control since 2017?
Since 2017, divisions of the Social Insurance Fund (SIF) have been in charge of:
- insurance premiums for insurance against industrial accidents and occupational diseases (that is, “injury” contributions);
- expenses of policyholders for social insurance purposes.
Therefore, insurance premiums “for injuries” accrued from January to September 2017 must be reported to the territorial office of the Social Insurance Fund and a report for 9 months of 2017 must be submitted to the Social Insurance Fund.
Who must submit a 9 month report?
All insurers are required to submit a calculation in form 4-FSS for 9 months of 2017: organizations and individual entrepreneurs paying individuals remuneration subject to contributions “for injuries” (Clause 1 of Article 24 of the Law of July 24, 1998 No. 125-FZ).
Individual entrepreneurs without employees who pay insurance premiums only “for themselves.” Individual entrepreneurs without employees do not need to submit 4-FSS for 9 months of 2017.
If, for some reason, from January 1 to September 30, 2017, the organization did not make payments that are recognized as subject to insurance contributions to the Social Insurance Fund, and does not pay these contributions, then, despite this, submit a zero 4-FSS report for 9 months 2017 is necessary.
Even if the organization did not conduct any activity during the reporting period, the “zero” calculation still needs to be submitted. There are no exceptions for such cases in the current legislation. In the “zero” calculation using Form 4-FSS, fill out only the title page and tables 1, 2, 5.
Deadlines for submitting 4-FSS in 9 months
Policyholders submit calculation 4 - FSS to the territorial body of the FSS of the Russian Federation at the place of their registration within the following deadlines:
- no later than the 25th day of the month following the reporting period, if reporting is sent electronically;
- no later than the 20th day of the month following the reporting period, if 4-FSS is submitted “on paper”.
Reporting periods
There are 4 reporting periods in total:
- I quarter;
- half year;
- nine month;
Thus, the deadline for submitting 4-FSS for 9 months of 2017 is no later than October 20 “on paper” and no later than October 25 – in electronic form.
How to prepare for passing 4-FSS
In electronic form, the calculation can be submitted to the FSS division of Russia:
- via telecommunication channels (via the 4-FSS payment gateway on the Internet);
- on external media (floppy disk, CD, flash drive, etc.) with an electronic signature.
To prepare 4-FSS online in electronic form, you can use the electronic portal of the FSS of Russia. On this Internet portal you can fill out 4-FSS electronically for free and submit it to Social Security.
Today, on the portal for preparing and submitting electronic reporting 4-FSS online, you can use:
- service for online filling out form 4-FSS (it is available to registered users with extended access rights). The service performs format-logical control of the entered data and compares the information with previously submitted reports for previous periods. Thanks to this, you can pass 4-FSS without errors. The completed 4-FSS can be immediately saved in the FSS database and the report will be considered submitted.
- service for preparing form 4-FSS without registration. This service allows you to fill out the calculation and perform an automatic check for passing format and logical control. Such reporting is not stored in the FSS database. However, it can be saved in XML format and, if necessary, printed. Or the file can be saved on a flash drive, signed with an electronic signature and transferred and transferred to the fund. This service can be treated as a free program for filling out 4-FSS.
You can also fill out and submit the 4-FSS for 9 months of 2017 using programs and online services provided by electronic document management operators. Cm. " ".
To successfully pass 4-FSS for 9 months of 2017, employers need to replace the old key certificate for reporting to the FSS with a new one. As of September 15, 2017, a new signature verification key certificate is in effect. The key certificate needs to be updated for those who submit the electronic 4-FSS, as well as for employers from the regions participating in the FSS pilot project, who send electronic registers of information to the Fund for the assignment and payment of benefits.
If you do not install new certificates, the program will not allow you to send anything to the fund. A message appears indicating an error or inability to decrypt the document. Download the latest keys on the website fss.ru in the “Certification Authority” section. You need a public key certificate to sign the receipt. The file is called F4_FSS_RF_2017_qualified.cer. Its validity period is one year starting from September 15, 2017. Then the certificate will need to be changed again. Update the keys in the work program through which you send reports. If you use free foundation programs for this, follow the instructions. There is a link to it in the same section of the site where the certificates are: “Recommendations for submitting payslips according to Form 4-FSS of the Russian Federation.” Do not delay renewing your certificates until you submit 4-FSS. In October, during the reporting campaign for submitting 4-FSS for 9 months of 2017, overloads may occur on the FSS website. And then it will become difficult to download files.
Please note that since September 15, 2017, amendments have also been made to the technology for accepting electronic payments. The changes concern the structure and format-logical relationships of 4-FSS when submitting calculations electronically with electronic signatures starting from the third quarter of 2017.
New 4-FSS form for 9 months of 2017: what has changed
Since 2017, the 4-FSS form has been used, approved by Order of the FSS of Russia dated September 26, 2016 No. 381. The 4-FSS report form includes the following tables (mandatory and additional):
| Required sheet and tables | Additional tables |
| Title page | Table 1.1 “Information required for calculating insurance premiums by policyholders indicated...” |
| Table 1 “Calculation of the base for calculating insurance premiums” | Table 3 “Expenditures on compulsory social insurance against accidents at work and occupational diseases” |
| Table 2 “Calculations for compulsory social insurance against accidents at work and occupational diseases” | Table 4 “Number of victims (insured) in connection with insured events in the reporting period” |
| Table 5 “Information on the results of the special assessment of working conditions...” |
In June 2107, the FSS changed the form of the report on accrued and paid insurance premiums “for injuries” (4-FSS). The amendments were made by FSS Order No. 275 dated 06/07/2017. The updated calculation form came into force on 07/09/2017. Let us explain what has changed in the form.
Since July 9, 2017, a new field has appeared on the title page of 4-FSS that needs to be filled out by budget organizations. Also, Table 2 “Calculations for compulsory social insurance against accidents at work and occupational diseases” has been supplemented with two new lines:
- 1.1 “Debt due to a reorganized policyholder and/or a separate division of the organization deregistered”;
- 14.1 “Debt from the territorial body of the Fund to the policyholder and/or to a separate division of a legal entity that has been deregistered.”
In addition, in order to fill out the 4-FSS calculation, it is now clarified that in the “Average number of employees” field on the title page of the calculation, the indicator is calculated for the period from the beginning of the year. Before this there was no direct indication of this.
The FSS provided an explanation on its website that Order No. 275 dated 06/07/2017 came into force on the date after the start of the reporting campaign for the 2nd quarter of 2017. Therefore, it must be applied from reporting for 9 months of 2017.
New form 4-FSS for reporting for 9 months of 2017 in Excel format. This is the latest version of the form.
Where to submit reports
If the organization does not have separate divisions, then 4-FSS for 9 months of 2017 must be submitted to the territorial branch of the FSS of Russia at the place of registration of the company (Clause 1, Article 24 of the Federal Law of July 24, 1998 No. 125-FZ).
If there are separate units, then Form 4-FSS for 9 months of 2017 must be submitted to the location of the separate unit. But only on the condition that the “isolation” has its own current (personal) bank account and it independently pays salaries to employees.
Order and sequence of filling
In the calculation of 4-FSS for 9 months of 2017, it is necessary to fill out the Title Page and Tables 1, 2, 5. You also need to fill out (clause 2 of the Procedure for filling out the calculation 4 - FSS):
- table 1.1 - if in January - September you temporarily sent workers to another organization or to an individual entrepreneur under a staff provision agreement;
- table 3 - if in January – September insurance coverage was paid to individuals (for example, temporary disability benefits due to an industrial accident);
- Table 4 - if there were industrial accidents in January - September.
Read also Annual calculation of 6-NDFL for 2016: samples of filling
Examples and samples of filling
How to fill out the new 4-FSS form? What tables should be included in the calculation? Let's look at a specific example of filling. We hope that the Instructions for filling out 4-FSS will allow you to transfer your data to a similar calculation of 4-FSS.
Example.
The limited liability company "PROMO-S" (LLC "Promo-S") employs three people (including the founding director) with whom employment contracts have been concluded. One of the employees is disabled group III. All employees are citizens of the Russian Federation. During 2017, their number did not change.
For 9 months of 2017, employees of Promo-S LLC received the following payments, subject to accident insurance contributions (“injury insurance”):
| Period | Taxable payments accrued to employees (rub. kopecks) | ||
| excluding payments in favor of a working disabled person | payments to a working disabled person | total including payments to a working disabled person | |
| I quarter 2017 | 210000 | 105000 | 315000 |
| II quarter 2017 | 210000 | 105000 | 315000 |
| July | 70000 | 35000 | 105000 |
| August | 70000 | 35000 | 105000 |
| September | 70000 | 35000 | 105000 |
| Total for 9 months of 2017 | 630000 | 315000 | 945000 |
Promos-S LLC applies a tariff for accident insurance premiums of 0.40%. Discounts and surcharges to the insurance tariff applied by Promo-S LLC have not been established. For payments to a disabled employee, the organization applies a tariff of 0.24%. The amounts accrued by Promo-S LLC for 9 months of 2017 for accident insurance premiums were:
At the beginning of 2017, neither the organization had any debt to the FSS of the Russian Federation, nor did the division of the FSS of the Russian Federation have any debt to the organization.
At the end of 9 months of 2017, the organization incurred a debt in the amount of RUB 364.00. These are insurance premiums accrued for September 2017, the payment deadline for which is in October 2017.
A special assessment of working conditions was carried out in 2016. The organization did not identify workplaces with harmful and (or) dangerous working conditions. In 2017, there were no industrial accidents in the organization.
Title page
The title page must be filled out in accordance with the rules of Section II of the Procedure for filling out calculations 4 - FSS. In the “Subordination Code” field, you must indicate the five-digit code assigned to the policyholder, in which:
- the first four digits mean the code of the territorial body of the Federal Social Insurance Fund of the Russian Federation in which the policyholder is registered;
- the fifth digit indicates the reason for registering as an insured.
Number on title page
On the title page, indicate (clause 5.15 of the Procedure for filling out 4-FSS):
- in the “Average number of employees” field – the average number of employees for 9 months of 2017, calculated in the usual manner;
- in the field “Number of working disabled people” – the list number of disabled people as of September 30, 2017;
- in the field “Number of employees engaged in work with harmful and (or) hazardous production factors” - the list number of employees in hazardous work as of September 30, 2017.
Table 1: calculation of the base for insurance premiums
In Table 1 of the 4-FSS report for 9 months of 2017 it is necessary to:
- calculate the base for calculating contributions for accident insurance on an accrual basis from the beginning of the billing period and for each of the last three months of the reporting period;
- number of assigned workers;
- payments from which insurance premiums are calculated for half a year, for April, May and June;
- payments in favor of disabled people;
- the insurance premium rate of the receiving party.
- in line 1 – debt on accident insurance contributions at the beginning of 2017;
- in lines 2 and 16 – amounts of contributions accrued since the beginning of 2017 and paid for accident insurance (“injury insurance”);
- in line 12 – the debt of the territorial body of the FSS of the Russian Federation to the organization at the beginning of 2017;
- in line 15 – accident insurance expenses incurred since the beginning of 2017;
- in line 19 – arrears in accident insurance contributions as of September 30, 2017, including arrears in line 20;
- in other lines - the remaining available data.
In our example, there is no need to fill out this table, since there were no such circumstances in the reporting period.
Table 2: Contribution calculations
In table 2 of the 4-FSS report for 9 months of 2017, you need to reflect the following information according to accounting data (Section III of the Procedure for filling out calculation 4 - FSS):
Please ensure that your personal injury contribution report form is up to date before submitting it. The fund will not accept reports on the old form. In this article you can download a new form of Form 4-FSS for the 1st quarter of 2019 for free. We will also tell you what has changed in the form and delivery rules.
What form should I use to submit 4-FSS for the 1st quarter of 2019?
Insurers submit a report on injury contributions to the Social Insurance Fund every quarter. Deadlines for submitting reports vary. They depend on the delivery format - on paper or electronically. Late arrivals and mistakes will result in a fine. We will tell you on what form to submit 4-FSS for the 1st quarter of 2019.
The Social Insurance Fund updated the report form by order dated 06/07/17 No. 275. The electronic calculation format and control ratios are regulated by fund orders dated 03/09/2017 No. 83 and dated 09/11/2017 No. 416.
4-FSS for the 1st quarter of 2019: what has changed in the report
1. A field appeared on the title page of the form (after OKVED) , intended only for budgetary organizations. Therefore, this innovation does not affect the rules for filling out calculations by commercial companies.
Please enter the appropriate code if the company receives funding from:
- federal budget - 1;
- regional budget - 2;
- local budget - 3;
- mixed budget - 4.
2. Table 2 of form 4-FSS for the 1st quarter of 2019 has been supplemented with new lines for companies who reorganized or closed a separate division.
- Line 1.1 is intended for debt to the fund that was incurred by a reorganized company or a deregistered division. The indicator in this line is also taken into account in total line 8.
- Line 14.1 is needed for reverse debt, that is, the fund to the policyholder. Such a debt arises if the legal successor or closed separate office did not have time to receive compensation.
Two new lines of the 4-FSS report for the 1st quarter of 2019 will allow companies to quickly deal with debts. If the company still had debts before the reorganization, they are located in the fund’s accounts at the place of previous registration. And in order to pay off the debt, you need to apply to the fund at the new place of registration. By recording such debts on separate lines, the funds exchange balances with each other, and the debts are automatically transferred to new accounts.
All policyholders must use the new report form - the fund will not accept settlements on the old form. If reporting is automatically generated in accounting programs, you should check for software updates.
What's new in the rules for submitting the 4-FSS report for the 1st quarter of 2019
The rules will remain the same, but new norms will be added to them. For example, the number of bans for the fund has increased.
In particular, the agency does not have the right to require a calculation on paper if the policyholder submitted it electronically.
The reasons why the fund will have the right not to accept settlement will remain the same. There are only three such arguments:
- incorrect form of payment;
- invalid electronic signature; submits reports
- unauthorized worker.
Each enterprise, individual entrepreneurs, and companies with employees must provide quarterly reporting in Form 4-FSS. It contains data on contributions to the Social Insurance Fund.
Below we have prepared a file with the new 4-FSS form in excel format, which can be viewed and downloaded for free and without registration.
New form 4-FSS 2017 -
On June 7, 2017, Order No. 275 of the Ministry of Justice of the Russian Federation was issued, which approved the new form 4-FSS. The order comes into force on July 9, 2017. The amendments affected the title page and table No. 2.
Order of the FSS of the Russian Federation dated 06/07/2017 No. 275 on amendments to form 4-FSS -
The title page began to contain a special field “Budgetary organization”. This field indicates the funding source code. 2 new rows were added to table No. 2. As a result, the new form became significantly smaller in volume.
Changes to the title page of the new form 4-FSS 2019
- the only code left is OKVED (main activity);
- it is not required to indicate on the title page the number of working women;
- it is required to indicate the number of disabled people working and employees in hazardous work;
- There is no need to enter a payer code.
Changes to 6 tables of the new form 4-FSS
- the number of employees must be determined on the last day of the reporting quarter;
- you need to describe how many contributions were accrued for the 2nd quarter and separately for each month;
- it is necessary to reflect accruals from January to March 2017 and the total amount for the six months;
- data on special assessments for the 1st half of the year and the 1st quarter must match.
Important! If the number of employees in 2016 exceeded 25 people or exceeds 25 people in a newly created organization, then the new Form 4-FSS for the 2nd quarter of 2017 should be submitted electronically. If you submit it in paper form, you will be fined 200 rubles. for organization plus 300-500 rubles. on officials. If the number of employees is less than 25 people, then you have a choice: submit in paper form or electronically, it’s up to you.
Download form 4-FSS for free and sample filling
Form 4-FSS 2019 -
A visit to the Social Security Fund to obtain the new forms is no longer required. You can save your time, download forms on our website for free and without registration, and print them on a printer. If you have problems filling out the form, you can download a sample of filling out 4-FSS 2017. It will help you avoid mistakes and claims from regulatory organizations.
Why do you need FSS Form-4?
The Social Insurance Fund pays for medical services provided to citizens by relevant institutions. Data on payment for all types of sick leave for employees is entered: for illness, injury, pregnancy and childbirth. Providing this form of reporting is mandatory, regardless of the type of taxation or type of ownership of the enterprise. All organizations and companies using hired labor are required to submit Form 4-FSS, approved by Order of the Federal Social Insurance Fund of the Russian Federation dated June 7, 2017 No. 275, quarterly. If the report is submitted on paper, the deadline for submission is the 20th of the following month. The form can be submitted electronically until the 25th.
Procedure for filling out form 4-FSS
Form 4-FSS has fourteen pages. All of them must be filled out and numbered. First, you need to draw up a cover page that reflects the adjustment numbers, reporting periods, full data of the enterprise, organization: KPP, INN, OGRN, legal address. The policyholder codes are entered on the title page, the number of employees is indicated, with a separate reflection of the number of women. In order to correctly indicate the category, appendices No. 1-3 are used. If the liquidation procedure of the enterprise is currently being carried out, code “L” is entered in a special field called “termination of activities”.
On the second page, the first table is filled in by enterprises that are eligible for a reduced tariff. All data is indicated in kopecks without rounding. This should contain all data on mutual settlements with the Social Insurance Fund, including debts. The amounts of accrued contributions are entered by month of the quarter. If on-site or desk audits took place, additional assessed contributions are reflected in the obligations field. The table indicates the amounts received from the Social Insurance Fund and used to pay benefits.
The second table includes expenses for compulsory social insurance: the number of payments for sick leave, days of incapacity for work. Benefits paid from the federal budget are highlighted separately in a special field. Amounts accrued but not yet paid to employees must be reflected.
The third table on page 4 contains the basic data subject to social insurance contributions. Payment amounts are posted by month of the quarter.
The fifth table reflects benefits for pregnancy, child care, and temporary disability. Employees are detailed by category, the amounts for each type of payment are indicated with tariff rates for mutual settlements with the Social Insurance Fund. The number of employees working in hazardous work and people with disabilities is also indicated here.
The sixth table shows the amounts paid to employees on a cumulative basis. Calculations are indicated by month. The tenth table contains data on the results of inspections and the assignment of classes 3 and 4 to workplaces.
4-FSS 2019 download:
Form 4-FSS in excel format -