Details for payment of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases

Recipient: UFK for Moscow (Governmental institution - Moscow regional branch of the Social Insurance Fund of the Russian Federation)

INN 7710030933 Checkpoint 770701001

KBK 393 1 02 02050 07 1000 160 – insurance premiums

KBK 393 1 02 02050 07 2100 160 - penalties

KBK 393 1 020 2050 07 3000 160 - fines

For policyholders who voluntarily entered into legal relations under compulsory social insurance in case of temporary disability and in connection with maternity:

KBK 393 117 06020 07 6000 180 – voluntary insurance contributions

Monetary penalties (fines) for violation of the law (for example, failure to submit a report or late submission of a report, failure to provide information about opening an account, etc.)

KBK 393 1 16 20020 07 6000 140 – fine

Other proceeds from monetary penalties (fines) and other amounts for damages

KBK 393 1 16 90070 07 6000 140 – administrative fine

How to find out UIN

1. For current payments, field 22 (“Code” in the payment order) is entered as 0.

2. From the requirement to pay taxes and contributions.

If an enterprise has a debt on taxes or fees, it will be presented with demands for payment of taxes and fees, which will indicate the required UIN.

The procedure for paying insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity from 01/01/2017.

Transferred to the Federal Tax Service

1. BCC for contributions for reporting periods before 01/01/2017:

	Name
182 1 02 02090 07 1000 160	Insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity (payment amount (recalculations, arrears and debt on the corresponding payment, including canceled ones) (for billing periods expired before January 1, 2017)
182 1 02 02090 07 2100 160	Insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity (penalties on the corresponding payment) (for billing periods expired before January 1, 2017)
182 1 02 02090 07 2200 160	Insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity (interest on the corresponding payment) (for billing periods expired before January 1, 2017)
182 1 02 02090 07 3000 160	Insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity (amounts of monetary penalties (fines) for the corresponding payment in accordance with the legislation of the Russian Federation) (for billing periods expired before January 1, 2017)

2. BCC for contributions for reporting periods starting from 01/01/2017:

INSURANCE PREMIUMS FOR COMPULSORY SOCIAL INSURANCE IN CASE OF TEMPORARY DISABILITY AND MATERNITY (recipient of the Federal Tax Service)

	Name
182 1 02 02090 07 1010 160	Insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity (payment amount (recalculations, arrears and debt on the corresponding payment, including canceled ones) (for billing periods starting from January 1, 2017)
182 1 02 02090 07 2110 160	Insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity (penalties on the corresponding payment) (for billing periods starting from January 1, 2017)
182 1 02 02090 07 2210 160	Insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity (interest on the corresponding payment) (for billing periods starting from January 1, 2017)
182 1 02 02090 07 3010 160	Insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity (amounts of monetary penalties (fines) for the corresponding payment in accordance with the legislation of the Russian Federation) (for billing periods starting from January 1, 2017)

Memo on the procedure for paying insurance premiums and processing payment documents since 2014.

Information from the official website of the Pension Fund of the Russian Federation www.pfrf.ru

Dear policyholders – payers of insurance premiums!

In accordance with Article 22.2 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation” (with additions made by the Federal Law of December 4, 2013 No. 351-FZ), payment of insurance contributions for compulsory pension insurance for billing periods starting from 2014 is provided single payment document, sent to the PFR budget to the relevant accounts of the Federal Treasury bodies (for payers registered in the territorial Directorates of the Pension Fund of the Moscow Region - to the account of the UFC for the city of Moscow, for payers registered in the territorial Directorates of the Pension Fund of the Moscow Region - to the account of the UFC for the Moscow Region) using a budget classification code designed to account for insurance contributions credited to the Pension Fund for the payment of the insurance part of the labor pension

– 392 1 02 02010 06 1000 160 (for policyholders making payments to individuals),

– 392 1 02 02140 06 1000 160 (for individuals)

In accordance with the order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n, the rules for indicating information identifying the payment in payment orders for the transfer of insurance contributions for compulsory pension and compulsory health insurance have changed.

1. In the "101" field- the status of the person who executed the document, payers making payments in favor of individuals indicate the value - "08", individuals indicate the value – "24".

2. In field "105" instead of the OKATO code, the value of the municipal territory code is indicated in accordance with the All-Russian Classifier of Municipal Territories - OKTMO.

3. Fields “106”, “107”, “109”, “110” are filled with the value - «0»

4. In field "108" payers with status “08” (organizations and individual entrepreneurs - employers) indicate the value «0» .

Payers with status “24” (individuals) indicate the type of identifier and identifier of information about the individual. It can be the insurance number of an individual personal account - SNILS. The type of this identifier in this case is “14”, which is separated from the identifier of information about an individual by the sign «;» .

Thus, in field “108” individuals indicate the following details – “ 14; XXXXXXXXXXXXX"(SNILS number of 11 characters).

In connection with the reorganization of the structure of the Central Bank of the Russian Federation, from 02/01/2014 the name of the Recipient Bank is changing:

Branch 1 of the Main Directorate of the Central Bank of the Russian Federation for the Central Federal District of Moscow (full):

Department 1 Moscow (brief).

Draw your attention to.

Basic details for paying insurance premiums

- TIN, KPP and recipient's name,

- account of a territorial body of the Federal Treasury,

- budget classification codes

do not change

Samples of filling out payment documents for policyholders making payments to individuals and policyholders not making payments to individuals:

Moscow - Employers:

Insurance contributions for the insurance part of the labor pension

Insurance contributions for the funded part of the labor pension

Insurance contributions for the insurance part of the labor pension for billing periods from 2002 to 2009 (debt repayment)

Moscow – Individual entrepreneurs, lawyers, notaries:

From January 1 2017, the calculation and payment of insurance premiums must be carried out in accordance with chapters. 34 NK. These taxes are federal, and the old details of the Social Insurance Fund and Pension Fund for payment of insurance premiums in 2017 are changed to new ones with the amounts transferred to the Federal Tax Service. The obligation to pay rests with taxpayers throughout the Russian Federation.

Important! The new rules come into force on January 1, 2017, including tax calculations for December 2016. In this regard, regardless of the officially established deadlines, the Federal Tax Service recommends making transfers for December before the end of the year.

The report submitted to the territorial social insurance authorities will soon change. It will contain information regarding accrued and paid contributions for injuries. The section that previously reflected the calculation and payment of contributions for maternity and temporary disability has been removed from the new form. From now on, all data on these contributions must be entered into a single reporting under the ESS. The document was approved by the Federal Tax Service in Order No. ММВ-7-11/551 dated October 10. 2016

For the first time, you need to report using the above form for 1 sq. 2017 no later than May 2. For 2016, you should report using the old forms. It is better to pay contributions according to the previous details, including the KBK, for the 4th quarter in 2016 in order to avoid transferring debts from the funds to the Federal Tax Service. If the company does not have such an opportunity, in order to correctly credit money when generating payment documents in 2017, new details should be specified, including regarding the payee; KBK; treasury current account; BIC; name of the receiving bank; corr. accounts.

Note! Injuries can be paid at any time; for this type of contribution everything remains the same.

PFR details for payment of insurance premiums 2017

The changes also affected the payment of contributions for pension insurance. Similar to insurance premiums under the Social Insurance Fund, reporting on accrued insurance amounts, except for those personalized in the Pension Fund, from January 1. 2017 must be submitted to the tax authorities. And form payment orders for taxes taking into account the new details:

• Recipient of the payment, INN/KPP - instead of the Pension Fund, the Federal Tax Service inspectorate where the taxpayer is registered becomes.
• KBK - due to the new administration, new ones will appear instead of old ones: The order is expected at the end of December 2016.
• Current account - instead of the FSS branch account, you need to indicate a special account of the Federal Treasury.
• The recipient's bank also changes, as does the BIC with the correspondent account.

The correct crediting of funds when paying taxes is possible only if the KBK correctly indicates the payment, account, bank and name of the Recipient.

Important details regarding payments:

• The new form for reporting on the ESSS does not provide for the indication of previously mandatory data on the registration numbers of the payer of contributions in its branch of the Social Insurance Fund and/or the Pension Fund of the Russian Federation. Since 2017, when transferring amounts during the generation of payment orders, there is also no need to include information on registration numbers.
• At the end of the year, it is definitely recommended to make a reconciliation with the funds. If debts are discovered, they must be repaid by the end of 2016.
• If an overpayment is detected, you must submit a corresponding application and supporting documents to the FSS/PFR office to process a refund. After checking the validity of the expenses, all funds will be returned.

The main goal of the Social Insurance Fund is to support employers and their employees in case of incapacity for work. Among them are maternity leave, parental leave and workplace accidents. The employer is obliged to make monthly cash contributions to the Social Insurance Fund for its employees.

This is done according to two types of insurance: in case of pregnancy, childbirth and care of a newborn, and in connection with temporary disability caused by the place of work. In turn, the social insurance fund supports workers, acting as a guarantor of cash income in case of illness or maternity leave. In some cases, sick leave may also be paid. Employers' insurance premiums go to help those injured at work, for their treatment and rehabilitation.

Payments should be made to the local tax authority. For 2018 transfers and payments of funds for insurance are controlled by the Federal Tax Service. Budget classification codes and rules for filling out payment orders have also changed. However, separate payments “for injuries” should be submitted to the Social Security Fund. Insurance payments are made thanks to settlement documents that are sent to the tax service.

The Tax Code of the Russian Federation instructs taxpayers to maintain accurate records of contributions made and other cash transfers. To do this, it is proposed to use the form of the Russian Pension Fund - an individual registration card.
The employer is obliged to transfer funds for insurance no later than the fifteenth day of the month following the month of accrual. The monetary amount of the contribution is calculated in rubles.

Basic

The tax office was responsible for the transfer of insurance payments. Thanks to this, the insurer should now find out local tax information and transfer funds using new details.

The address and TIN of the local tax authority can be found on the Internet. Please note that all Budget Classification Codes that were controlled by the Social Insurance Fund have been changed.

Thanks to them, contributions and payments to employees are now under the control of the Tax Code. The codes have changed both for transfers to compulsory health insurance and for funds allocated to the Pension Fund. The only thing that remained unchanged was the form for filling out transfers “for injuries”: neither the CBC, nor the recipient, nor other columns have changed.

KBK

The abbreviation stands for “Budget Classification Codes”; they are needed to record income and expenditures at all levels of the Russian budget. They are indicated when processing payment orders for paying taxes, government contributions, fees and fines. The twenty-digit number is the correct place of arrival of money transfers, a kind of state account of a particular organization.

Each digit in the code is information carrier: the first numbers indicate the code of the organization to which the transfers are received, followed by the income code, after that - the payment code, then the article and sub-item of income, numbers indicating the place of transfer of the state budget, numbers deciphering the reason for the payment and numbers explaining the type of income.

Knowing the correct transfer codes is very important to avoid making mistakes when transferring money.

KBK table for 2018:

In order for the transfer of the amount to occur successfully, it is necessary to take into account all the above factors and correctly draw up the payment document.

Previously, the process of obtaining a registration code took place in the following way: the tax service itself transmitted all the data necessary to the employer.

Now neither the registration numbers of the Pension Fund nor the Social Insurance Fund will be indicated in the updated form for filling out the unified Calculation of Insurance Contributions. Previously, documentation with an error in the form of the specified Pension Fund code did not play a role.

However, payments “for injuries” - for workers who suffered in connection with work activities - did not change for 2018 and remained the same. The budget classification code for these transfers also remains the same. The entire process of paying contributions is carried out in the same way as before.

Contributions for injuries

Previously, contributions for injuries were combined with contributions for compulsory health insurance. For 2018 they are paid separately. Payments for workers who may be injured at work are made to the Social Insurance Fund, as happened before, all assigned tariffs and special benefits remain in place. Due to the division of labor between the fund and the tax office, the reporting form has changed.

The employer is obliged to pay insurance payments for the employee if the employee is employed officially, through a work book. The percentage of contributions to the fund depends on the possible risk for the worker.

Money transfers are calculated monthly, and the reporting itself is submitted at the end of the quarter. Due dates vary from the twentieth of the month following the reporting quarter to the twenty-fifth.

The number of workers affects the method of reporting - on paper it is submitted in the case of a headquarters of up to 25 people, and electronically if their number is larger.

Table for transferring funds “for injuries”:

Important details regarding payments

During any operations with documents and papers, you need to take into account all the subtleties and nuances in order to avoid mistakes: wasted effort and money. It is also useful to know how, in case of an error, you can return your own spent funds. Features There are several insurance payments:

1. The updated form of the report on the Unified Social Insurance Tax cannot provide for the indication of information on the registration numbers of the insurer in the local branch of the Social Insurance Fund or the Pension Fund, which were previously mandatory. For 2018, registration numbers are not indicated when transferring funds.
2. At the end of the year, it is necessary to reconcile all data with the funds. If debts are discovered, they must be repaid by the end of the current year.
3. If you discover that funds have been paid to the fund in excess, you must submit a statement explaining the situation and supporting documents to the branch of the Social Insurance Fund. There, it is possible to arrange a transfer of funds back to the account of the insurer and the premium payer - after the validity of the expenses has been verified.

Penalty amount

The amount of penalties will increase in case of delay in insurance payments:

• in case of 30 days of delay - at 1/300 of the rate;
• in case of 31 or more days - 1/150 of the rate.

Anyone can use the online penalty calculator for insurance payments - without leaving home. To do this, on the website you like, you should select the tax or contribution in the required box, the established payment date and the date of actual payment. Next, the calculator will calculate the amount of debt you are interested in.

Since the tax service has taken over responsibilities not only for insurance, but also for pension payments by the employer, you can practically not remember about the details of the Russian Pension Fund. For 2018, payments are sent to the address of the local tax authority. In this regard, changes in documentation occur in the following columns:

• the recipient changes;
• the TIN column is changed;
• The Taxpayer Identification Number column is changed;
• The budget classification code is changing.

Now pension transfers for employees of your own enterprise are made according to a new scheme - through the Federal Tax Service.

As for the FFOMS, for correct transfer you need to know the Budget Classification Codes.

This data is sufficient to transfer funds.

From 01/01/2017, the calculation and payment of insurance premiums (except for contributions “for injuries”) is carried out in accordance with Chapter. 34 “Insurance premiums” of the Tax Code of the Russian Federation. That is, starting from the specified date, contributions to compulsory health insurance and compulsory health insurance are not paid to the Pension Fund (including arrears for old periods).

FSS details for paying insurance premiums 2019

The Social Insurance Fund now only pays contributions from accidents. To pay them, when filling out the payment order, you must indicate KBK - 393 1 02 02050 07 1000 160.

A sample payment order for the transfer of contributions “for injuries” can be found in ours.

Details for paying insurance premiums 2019 to the Federal Tax Service

You will find the KBC necessary for filling out payment orders for the transfer of insurance contributions to the tax office (contributions for compulsory health insurance, compulsory medical insurance and VNiM). And samples of payment orders for payment of these contributions can be found in ours.

Let us remind you that for the payment of contributions to compulsory medical insurance, compulsory health insurance and VNiM for periods expired before 01/01/2017, separate BCCs are provided.

Registration numbers of the Pension Fund and the Social Insurance Fund

The registration number in the Pension Fund of the Russian Federation, as well as the number of the policyholder in the Social Insurance Fund, does not have to be indicated in payment slips for the payment of contributions transferred to the Federal Tax Service.

But when paying premiums for injuries, the policyholder number must be reflected. True, if you do not indicate this number in the payment order, nothing bad will happen. After all, the policyholder number does not refer to the details, an error in which leads to non-receipt of contributions to the budget.