Requisites. Bank details for payers of additional insurance premiums for funded pensions have changed PFR details Compulsory health insurance

Payment of contributions to the pension fund and the mandatory medical insurance fund (PFR and FFOMS) requires the execution of payment documents in which the payer must put down the appropriate codes budget classification(KBK). It is important to remember that the details for paying contributions to the PFR and the FSS in 2018 are different for Moscow and the Moscow Region.

General BCC for the payment of insurance and pension contributions

Details for the transfer of contributions in 2018:

  • PFR (insurance part) - 392 1 02 02010 06 0000 160
  • PFR (accumulative part) - 392 1 02 02020 06 0000 160
  • FSS - 393 1 02 02090 07 1000 160
  • FFOMS - 392 1 02 02100 08 0000 160
  • TFOMS - 392 1 02 02110 09 0000 160

Requisites for paying the FIU in Moscow

PFR details for capital payers will be as follows:

  • Recipient - UFK in Moscow (for GU - PFR department in Moscow and the Moscow Region)
  • TIN - 7703363868
  • Checkpoint - 770301001
  • BIC - 044583001

Details for the payment of the FIU in the Moscow region

Organizations paying contributions in the Moscow region must make payments for pension fund according to the following details:

  • Recipient - UFK in the Moscow region (for the GU - PFR department in Moscow and the Moscow region)
  • Beneficiary's bank - Branch 1 of the Moscow GTU of the Bank of Russia, Moscow 705
  • TIN - 7703363868
  • Checkpoint - 770301001
  • BIC - 044583001

FSS Moscow: details

  • Recipient - UFK in Moscow (GU - Moscow regional branch of the Social Insurance Fund of the Russian Federation)
  • Beneficiary's bank - Branch 1 of the Moscow GTU of the Bank of Russia, Moscow
  • TIN - 7710030933
  • Checkpoint - 770701001
  • BIC - 044583001
  • Settlement account - 40101810800000010041

FSS Moscow Region: details

  • Recipient - UFK for the Moscow Region (GU - Moscow Regional Regional Branch of the Social Insurance Fund of the Russian Federation)
  • Beneficiary's bank - Branch 1 of the Moscow GTU of the Bank of Russia, Moscow 705
  • TIN - 7710030362
  • Checkpoint - 770401001
  • BIC - 044583001
  • Settlement account - 40101810600000010102

Filling out payment documents for contributions

Filling FFOMS details for Moscow, it must be remembered that from January 1, 2014, the policyholder indicates OKTMO instead of OKATO. In addition, the name of the Bank of Russia has also been changed:

  • in short version: Department 1 Moscow
  • in full version: Division 1 of the Main Directorate Central Bank Russian Federation in the Central Federal District of Moscow

Particular attention should be paid to the filling and upper part of the order:

  • Moscow companies indicate - In the GU MRO FSS Branch No. ...
  • companies from the Moscow region - IN GU MORO FSS Branch No. ...


To guarantee the correct filling of payment documents, tax authorities recommend using the instructions for filling out such documents posted on the websites of state funds:

  • PFR – http://www.pfrf.ru/
  • FSS - http://www.fss.ru/
  • FFOMS - http://www.ffoms.ru/

FAQ:

How to find out your UIN?

UIN can be seen in a written demand for the payment of a tax or a fine sent from tax service.

What are the BCCs for paying fines for non-delivery or late submission of the report?

  • fines – 393 1 16 20020 07 6000 140
  • other monetary collections – 393 1 16 90070 07 6000 140

What is the address of the PFR Branch in Moscow and the Moscow Region?

  • Legal address: 125009, Moscow, Tverskoy Boulevard, 18, building 1
  • Actual address: 119602, Russia, Moscow, Akademika Anokhin st., 20, bldg. A

4. Detailed information about the inspection will open. It has a subheading "Payment Details". This data can be used to create an IFTS counterparty and a bank account (menu Counterparties -> Counterparties -> Create counterparty).



Details of the IFTS received.

Pension Fund of the Russian Federation (PFR)

A payment order is formed to pay taxes and fees to the budget according to special details, including KBK, OKTMO, etc.

Important! The OKTMO code is a special digital designation that represents the code of the municipality in which the organization operates or the payment is made.
Organizations in payment orders and declarations indicate the OKTMO code of the area where they operate or are located separate subdivision. In the case of an individual entrepreneur, the need to register at the place of business depends on tax regime. More details in the article "Activities of individual entrepreneurs in another region".
You can find out your or the required OKTMO using a special service on the website of the Federal Tax Service of Russia.

Filling out a document

Menu: My Organization -> Personal Area-> Calendar.

1. Choose the nearest payment date;
2. Click on the "Start" button for the required payment. In this case, most of the payment details (KBK, OKTMO *) will be substituted automatically.
* By default, the OKTMO code specified in the details of the organization is affixed. If the activity is carried out in another locality, then manual changes must be made.

tax payment (manually):

1. Menu: Cash -> Payment orders ->
2. Select "Transfer of funds to the budget" ->

4. Type of payment "Electronic".

6. In the Counterparty field, the controlling authority to which the tax will be paid must be indicated.


9. Choose the type of tax.

11. BCC must be specified for tax deductions.
12. Specify the OKTMO code.

13. You must specify the reason for the payment.
For example, according to the list, the basis of payment "TP" is the current payment. This designation indicates the transfer of taxes and contributions for the past year. Meanwhile, when paying the debt, the code "ZD" should be affixed (when this happens at the initiative of the payer and before receiving a request from the Federal Tax Service Inspectorate).




17. Specify the amount of the tax and the purpose of the payment. For example, " Single tax on imputed income, for the 2nd quarter of 2018".

Formation of a payment order for payment of a fine:

1. Menu: Cash -> Payment orders -> Press the green button "Create payment order".
2. Select "Transfer of funds to the budget" -> "Transfer of tax or contribution from the current account".
3. The number and date are entered automatically.
4. Type of payment "Electronic".
5. We fill in the bank account of the organization.
6. In the Counterparty field, the supervisory authority to which the fine will be paid must be indicated.
7. Specify the bank account of the controlling authority.
8. In the order of payment, indicate the number 5.
9. Choose the type of tax.
10. Select the status of the compiler.
11. The CSC must be listed for penalties.
12. Specify the OKTMO code.
By default, OKTMO is affixed, specified in the details of the organization. If the activity is carried out in another locality, then manual changes must be made.
13. In the basis of payment, it is necessary to indicate TR or ZD.
- when making a payment at the request of the tax, put down the value "TR";
- when the organization pays a fine/penalty on its own, indicate the code "ZD".
14. Specify taxable period, and the "Tax period value" field will be filled in automatically based on the "Tax period" field.
15. The number of the act and the date of the act are affixed only if documents were sent to you by the regulatory authority.
16. UIN. This field specifies the Unique Accrual Identifier (UIN) of 20 characters. If the originator of the instruction does not have information about the UIN, the value "0" is indicated.
Unique accrual identifiers are generated by the tax authorities. Accordingly, it is possible to clarify the UIN only in the territorial tax authority.
17. Specify the amount of the fine and the purpose of the payment. For example, "Penalty for transport tax."
18. The status and date of sending to the bank are not filled.

Posting tax returns

It is necessary to record the fact of payment of tax or contribution to the budget. To do this, when posting an extract in the Sky service, we indicate the typical operation "Transfer to the budget" and the type of tax / fee that was paid.

The wiring will be as follows:

Dt 68 (69) (Tax / contribution) Kt 51 (Settlement account) - for the amount of tax / contribution / fine.

In this article, we analyze how relevant PFR and FSS details for paying insurance premiums in 2017. This will help to make payments correctly and without delay.

Forget about habits

From January 1, 2017, control over the payments and accruals of insurance premiums passed to the tax authorities. Because of this, the tax legislation has acquired a new 34th chapter of the Tax Code of the Russian Federation, and the previous main regulations for the FSS and the PFR have become invalid or have undergone significant changes.

From now on insurance premiums All tax rules apply. Veterans accounting here they will smile sadly: after all, until 2010, the tax authorities were already administrators of deductions for insurance premiums. That is, we have partially returned to the times of the UST.

Accordingly, all accountants and individual entrepreneurs leading Accounting, once again, it is urgent to revise the main points of filling out payment orders for insurance premiums. Although there are exceptions, which will be discussed later.

New content of payment order details

First of all, you can almost forget about PFR and FSS details for payment of insurance premiums. In 2017 they go (except for injuries) to the tax service of Russia. Therefore, there are changes in the following positions:

  1. in the column "Recipient";
  2. in the column "TIN";
  3. in the column "checkpoint";
  4. in the column "KBK".

For another company (IP)

We also remind you that in 2016, the long-awaited changes were adopted in the procedure for paying taxes, fees and contributions: now they can be deducted for you and third parties.

In Russian business practice, the system of offsets or mutual settlements is actively used. These are situations where one organization owes another. And vice versa. Instead of "exchanging" money on current accounts in vain, one party may ask, for example, its supplier to transfer certain obligatory payments to the treasury for it. And of course, this affects.

New budget codes

To deduct insurance premiums for 2016, many departments of the FSS and PFR recommend doing before the end of 2016 according to the old CSC. They also advise to conduct a reconciliation with the funds, so that later there are no arrears or overpayments.

If arrears were identified in 2017 according to reporting periods previous years, they will have to be transferred already to the tax. Old KBC funds will be closed before the start of the new 2017 year.

Thus, organizations that have a large staff or do not have the opportunity to close the financial year as soon as possible should pay contributions for past periods in 2017 using updated details.

Type of contributions KBK 2017
For pension insurance 182 1 02 02010 06 1010 160
penalties182 1 02 02010 06 2110 160
fines182 1 02 02010 06 3010 160
On CHI 182 1 02 02101 08 1013 160
penalties182 1 02 02101 08 2013 160
fines182 1 02 02101 08 3013 160
For sick leave and maternity 182 1 02 02090 07 1010 160
penalties182 1 02 02090 07 2110 160
fines182 1 02 02090 07 3010 160
For injuries (in the FSS) 393 1 02 02050 07 1000 160
penalties393 1 02 02050 07 2100 160
fines393 1 02 02050 07 3000 160
IP for yourself
Retired in fixed size (by minimum wage)182 1 02 02140 06 1100 160
Retired with an income of 300 thousand rubles.182 1 02 02140 06 1200 160
On OMS in fix. size (by minimum wage)182 1 02 02103 08 1011 160

correct filling out payment orders

As before, the first words of the "Recipient" field will be the abbreviated name of the Treasury body of the Russian Federation. Then, in brackets, we write the same incomplete name of the local IFTS.

Accordingly, the changes affected the TIN and KPP of the "Recipient": from funds to the TIN and tax checkpoint.

Note: since the administrator of the payment for contributions has changed, the KBK begins with "182" - this is the code of the tax authorities.

Also, since 2017, in the "Purpose of payment" we do not write the number of the insured in the fund.

Similar rules apply to all contributions supervised by the Federal Tax Service.

As seen, filling out payment orders it got a little easier.

Until 2017, if the policyholder transferred contributions to the wrong CCC, they entered the system as unexplained and were considered unpaid. Businessmen fared even worse: they were issued a fine and accrued corresponding penalties.

Since 2017, in connection with the transfer of insurance premiums to the tax office payment details have changed. Particular attention should be paid to information about the recipient of contributions, new CSCs and payment information.

Let us consider in more detail what new details must be indicated in payment orders for the transfer of insurance premiums.

Requisites for paying insurance premiums to the Pension Fund of the Russian Federation in 2018

Since at the moment the administration pension contributions the tax inspectorate is in charge, the details of the PFR for paying insurance premiums in 2018 will not be needed. Making payment orders has become easier, since the details for transferring payments have become the same as for transferring taxes.

Initially, it was not entirely clear how to fill in the “Payer status” column of the payment order (field 101). Officials could not come to a common opinion on the formation of this column, but in the end they came to the conclusion that it was necessary to put down the following codes:

  • 01 - for legal entities;
  • 09 - for entrepreneurs.

Changes in payment order connected with the payee, because cash transferred to the tax office. In this regard, in the column "Recipient" (field 16) it is necessary to indicate the abbreviated name of the body Federal Treasury. In addition, here it is also necessary to indicate the abbreviated name of the tax inspectorate in brackets.

In fields 61 and 103, the TIN and KPP of the tax office to which the payment is sent are written. Taking into account these points, you need to fill in the bank details of the recipient, namely:

  • payee's bank;
  • BIC and correspondent account of the beneficiary's bank with the Central Bank of the Russian Federation;
  • IFTS account number.

Important! For periods before 2017 and after this year, different BCFs are indicated.

In addition, it is necessary to fill in the new details of insurance premiums in 2018, namely:

  • basis for payment;
  • taxable period;
  • number and date of the document (if the payment is made at the request of the Federal Tax Service).

Until 2017, zeros had to be entered in fields 106-109.

Samples filling payment orders See below for the new details:

for pension insurance

on health insurance

for social insurance

Requisites for paying insurance premiums "for injuries" in 2018

As for insurance premiums “for injuries”, the FSS is still their administrator. In this regard, the details of the FSS for the payment of insurance premiums of this category in 2018 have not changed.

When generating a payment order, in the "Payer Status" column, you must specify the code 08, and for the CCC, use the previously established codes. In the column "Recipient" (field 16) you need to put down the name of the Territorial FSS, and in fields 61 and 103 - its TIN and KPP. In fields 13-15 and 17, intended for bank details, the same values ​​\u200b\u200bare entered as previously used (until 2017). When sending current payments for contributions “for injuries” or for repaying debts on them on a personal initiative, zeros must be set in fields 106-109.

See below for a sample of filling out a payment order for these insurance premiums.

What are fraught with errors in the details for the transfer of contributions in 2018

If the details for the transfer of insurance premiums in 2018 are incorrectly indicated, the funds will not reach the recipient and will hang on the accounts of outstanding payments. The organization will hang overdue debt, on which the tax authorities will charge penalties.

If the error is associated with an incorrect indication of the CCC, then it will be enough to submit an application specifying this details of the payment order. If the error concerns the indication of an incorrect account of the Treasury of the Russian Federation or details of the recipient's bank, you will need to pay the insurance premium again, and then return the incorrectly sent amounts through the bank.

Since 2017, it is possible to count overpayments on contributions of only one type, for example, overpaid contributions to CHI against future payments on them. It is not possible to make a set-off between different types of insurance premiums. If the overpayment under the OPS was posted on the personal cards of employees, it cannot be returned in any way (according to clause 6.1 of article 78 of the Tax Code of the Russian Federation).

How to fix errors in "payments" for insurance premiums

Below is a table about errors in payment orders and methods for correcting them:

How to fix the error
Incorrect Russian Treasury account number or beneficiary's bank details

Risk: high

 Pay your 2018 premiums again.

For a refund, please contact:

- to the bank - if he has not yet executed the payment;

- to the tax inspectorate or the department of the fund at the place of registration of the organization - if the contribution left the account, but did not get to the account of the treasury of the region.

Payment cannot be made in these cases.
Incorrectly stated:

– basis for payment;

– payment type and affiliation (for example, KBK, OKTMO);

- taxable period;

– the status of the payer;

- TIN or KPP - your own or the recipient.

At the same time, the money was transferred to the required account of the Treasury of Russia

Risk: Medium

 Specify payment 2018. To do this, submit an application with the correct details to the tax office or to the fund department.

In addition, you can order reconciliation of calculations 2018
Transferred the excess amount of the insurance premium to the budget

Risk: low

 Option 1. Set off the overpayment against arrears or upcoming payments.

Option 2. Refund the overpayment.

In order to return the overpayment of insurance premiums to the current account in 2018, submit an application.

Before offsetting or returning, the Federal Tax Service of Russia may appoint a reconciliation of settlements.

The video material provides information on the payment order for insurance premiums in 2017:

For the convenience of accountants, we have collected in the table all the details for contributions that are valid in 2020. Details for paying insurance premiums in 2020 should be sought at the place of registration with the tax authority and in the territorial authority of Social Insurance and the Federal Tax Service. The BCC for the transfer of contributions in 2020 has changed due to the entry into force of a new order of the Ministry of Finance.

New details

In 2020, new account details for paying taxes and contributions have been established. This is stated in the letter of the Federal Treasury of the Russian Federation No. 05-04-09 / 27053.

Fill in payment forms with new details in the Bukhsoft program.

Fill out the payment form with new details

No. p / p

Name of UVK

20-digit bank account number to be closed

20-digit number of a new bank account to be opened

UFC in the Republic of Adygea

40101810100000010003

40101810803490010004

UFK in the Republic of Kalmykia

40101810300000010003

40101810303490010005

UFC in the Karachay-Cherkess Republic

40101810900000010001

40101810803490010006

UFC in the Republic of Mari El

40101810100000010001

40101810922020016001

UFC in the Republic of Mordovia

40101810900000010002

40101810022020017002

UFC in the Republic of Tyva

40101810900000010001

40101810050049510001

UFC in the Udmurt Republic

40101810200000010001

40101810922020019001

UFC for the Republic of Khakassia

40101810200000010001

40101810150045510001

UFC in the Altai Territory

40101810100000010001

40101810350041010001

UFC in the Trans-Baikal Territory

40101810200000010001

40101810750042010001

UVK in the Kamchatka Territory

40101810100000010001

40101810905070010003

UFC in the Irkutsk region

40101810900000010001

40101810250048010001

UFC in the Kirov region

40101810900000010001

40101810222020011001

UFC in the Kurgan region

40101810000000010002

40101810065770110002

UFC in the Kursk region

40101810600000010001

40101810445250010003

UFC in the Magadan region

40101810300000010001

40101810505070010001

UFC in the Murmansk region

40101810000000010005

40101810040300017001

UFC in the Novgorod region

40101810900000010001

40101810440300018001

UFC in the Oryol region

40101810100000010001

40101810845250010006

UFC in the Penza region

40101810300000010001

40101810222020013001

UFC in the Rostov region

40101810400000010002

40101810303490010007

UFC in the Samara region

40101810200000010001

40101810822020012001

UFC in the Smolensk region

40101810200000010001

40101810545250000005

UFC in the Tyumen region

40101810300000010005

40101810965770510005

UFC for the Khanty-Mansiysk Autonomous Okrug-Yugra

40101810900000010001

40101810565770510001

UVK in the Yamalo-Nenets Autonomous Okrug

40101810500000010001

40101810465770510002

In the Bukhsoft program, all changes in payments have already been made. We update the details on the day the amendments come into force, so accountants' payments reach the Federal Tax Service on time. Now the cost of the program for a year with a discount is . Present - digital signature for submission of documents to the Federal Tax Service and other authorities.

Changes in legislation on insurance premiums from 2020

Officials have made significant changes to the chapter tax code RF concerning insurance premiums. In 2020, these amendments will affect the majority of taxpayers. For example, contributions at reduced rates were canceled for simplified people, which is why the payment details have also changed.

The table below shows the main changes:

What changed

How has it changed

Base

The rate of insurance premiums for compulsory pension insurance

The effect of the reduced rate for insurance premiums for OPS is now not limited to the end of 2020, contributions will continue to be calculated at a rate of 22% until reaching limit value base and 10% - after.

The wording of sub. 1 p. 2 art. 425 of the Tax Code of the Russian Federation (clause 6, article 1 of the law dated August 03, 2018 No. 303-FZ), art. 426 of the Tax Code of the Russian Federation (clause 7, article 1 of the law of August 3, 2018 No. 303-FZ).

The list of persons entitled to the use of preferential rates of insurance premiums has been reduced

The taxpayers listed in sub. 5-6 and 9 paragraph 1 of Art. 427 of the Tax Code of the Russian Federation, are no longer entitled to apply preferential reduced rates of insurance premiums. These taxpayers include:

  • legal entity and individual entrepreneur on a simplified system with certain types of activities;
  • pharmacies (legal entities and individual entrepreneurs) on the basis of imputation;
  • patent entrepreneurs.

The right to apply reduced tariffs for the following taxpayers specified in sub. 7 and 8 paragraph 1 of Art. 427 of the Tax Code of the Russian Federation, extended until the end of 2024:

  • simplified charitable organizations;
  • Simplified NPOs engaged in social services for the population, scientific research and development, educational activities, activities in the field of health, culture, art and mass sports.

Signed 3 p. 2 art. 427 of the Tax Code of the Russian Federation, the wording of which indicates the right to apply reduced tariffs only in the period from 2017 to 2018.

Signed "b" paragraph 8 of Art. 1 of the law dated 03.08.2018 No. 303-FZ, supplemented by subpara. 3 p. 2 art. 427 of the Tax Code of the Russian Federation.

In addition, the base limits for calculating insurance premiums for pension insurance and social insurance for temporary disability and maternity have been increased. This increase happens every year. In 2020, the limits are:

CBC for paying insurance premiums in 2020

Since 2020, a new list of BSCs has been in force, approved by order of the Ministry of Finance dated 06/08/2018 No. 132n. But for insurance premiums, the budget classification codes remained the same. This applies to both the contributions themselves and fines and penalties on them. Recall the meanings of codes for insurance premiums for organizations and entrepreneurs making payments to hired personnel:

Insurance premiums for compulsory pension insurance (OPS) (at a general or reduced rate)

182 1 02 02010 06 1010 160

182 1 02 02010 06 2110 160

182 1 02 02010 06 3010 160

Insurance premiums for compulsory social insurance for temporary disability and in connection with motherhood (VNiM)

182 1 02 02090 07 1010 160

182 1 02 02090 07 2110 160

182 1 02 02090 07 3010 160

Insurance premiums for compulsory health insurance (CHI)

182 1 02 02101 08 1013 160

182 1 02 02101 08 2013 160

182 1 02 02101 08 3013 160

Insurance premiums for compulsory social insurance against accidents and occupational diseases (paid to the FSS of the Russian Federation)

393 1 02 02050 07 1000 160

393 1 02 02050 07 2100 160

393 1 02 02050 07 3000 160

To pay fixed insurance premiums "for themselves" for entrepreneurs, the following CBCs apply:

For special cases, the following budget classification codes are provided:

Insurance premiums for compulsory pension insurance (at an additional rate for employees engaged in hazardous work)

182 1 02 02131 06 1010 160

182 1 02 02131 06 1020 160

182 1 02 02131 06 2100 160 (for payments up to 217)

182 1 02 02131 06 3000 160 (for payments up to 217)

Insurance premiums for compulsory pension insurance (at an additional rate for employees engaged in heavy and hazardous work)

Contributions at an additional rate that does not depend on the results of a special assessment

182 1 02 02132 06 1010 160

Contributions at an additional tariff, depending on the results of a special assessment

182 1 02 02132 06 1020 160

182 1 02 02132 06 2100 160 (for payments up to 217)

182 1 02 02132 06 3000 160 (for payments up to 217)

Additional premiums for funded pension worker

Employee contributions

392 1 02 02041 06 1100 160

Employer contributions

392 1 02 02041 06 1200 160

Additional insurance premiums for funded pension

Contributions paid by the self-insured person

392 1 02 02041 06 1100 160

How to fill out payments for contributions from January 1

In 2020, contributions to social, pension and medical insurance will continue to be supervised by the tax authorities.

In order for the contributions to be received by the Federal Tax Service on time and not freeze, you need to indicate the correct details in the payments:

  • In field 101 payment order indicates the status of the person who issued payment document. In 2020, in this field, when transferring insurance premiums to the IFTS, it is necessary to indicate the code "01". An individual entrepreneur, when paying contributions for himself or employees, must indicate the status "09".
  • In field“recipient” must indicate the name of the Federal Treasury and in brackets - the name of the tax office to which the payment is transferred.
  • In field 104 the CBC is indicated in accordance with the legislation of the Russian Federation in 2020:
  1. 1821020201006 1010 160 - insurance premiums to the PFR for employees of legal entities and individual entrepreneurs;
  2. 1821020209007 1010 160 - insurance contributions to the Social Insurance Fund for employees of legal entities and individual entrepreneurs;
  3. 1821020210108 1013 160 - insurance contributions to the FFOMS for employees of legal entities and individual entrepreneurs;
  4. 1821020214006 1110 160 - fixed contributions to the PFR (IP for oneself);
  5. 1821020210308 1013 160 - fixed contributions to the FFOMS (IP for yourself).
  • In field 105 OKTMO is indicated tax authority to which the payment will be transferred.
  • In field 106 you need to specify the type of payment - "TP".
  • In field 107 you must specify the period for which the insurance premiums will be transferred.
  • In fields 108 and 109 when paying insurance premiums in the usual manner, it is necessary to indicate “0”. But if penalties or fines are paid, in field 108 you must indicate the number of the claim, and in field 109 the date of the claim.
  • Field 110 is not filled.

Contributions from industrial accidents in 2020 must still be paid to the Social Insurance Fund. The rules for filling out payments have not changed:

  • KBK to pay contributions for injuries in 2020: 3931020205007 1000 160.
  • In field"recipient" must indicate the name of the Federal Treasury, and in brackets - the name of the FSS.
  • In field 105 OKTMO of the organization is indicated.
  • In the "code" field, intended to indicate the UIN, you must put the value "0".
  • In field 101 you must specify the status "08".

How to fill in individual fields of a payment order

Separate payment fields have their own details. There are quite a few of them, so we have devoted separate articles to them on our website:

  • Field 110 in the payment order in 2020
  • How to fill in field 106 in a payment order in 2020

    The recipient of insurance premiums for social insurance against accidents and occupational diseases is the Social Insurance Fund at the place of registration.

    The current payment details of your tax office can be found on a special tax resource at https://service.nalog.ru/addrno.do. Please indicate what type of taxpayer you are - an entrepreneur or a legal entity. Specify your address or inspection code at the place of registration, click the "Next" button and in the window that opens you will find payment details for paying insurance premiums and other tax payments.

    To search for the details of your territorial body of Social Insurance, go to the website of the FSS of the Russian Federation at the place of registration. You can find the official address on the website http://fss.ru/ru/insurance/index.shtml in the "Regional offices" section.

    Sample payment for contributions in 2020 with new details

    From January 1, new rules for payment orders are in effect. Read the instructions in the magazine "Simplified".

    Ready-made samples of insurance premium payments for payment in 2020:

    Payment of contributions for employees for pension insurance