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 was stated in the letter. Federal Treasury RF 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 codes budget classification 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 occasions there are the following codes budget classification:

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 insurance premiums on 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 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

  From 01/01/2017, the calculation and payment of insurance premiums (except for premiums "for injuries") is carried out in accordance with Ch. 34 "Insurance contributions" of the Tax Code of the Russian Federation. That is, starting from the indicated date, contributions to the OPS and OMS to the FIU are not paid (including debts for old periods).

  Details of the FSS for the payment of insurance premiums 2019

  The FSS now pays only contributions from accidents. To pay them, when filling out the payment order, you must specify BCC - 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 the payment of insurance premiums-2019 in the IFTS

  CBC required to fill out payment orders for the transfer of insurance premiums to tax office(contributions for OPS, for CHI and for VNiM), you will find in. And with samples of payment orders for the payment of these contributions can be found in ours.

  Recall that for the payment of contributions to the OPS, CHI and VNiM for the periods expired before 01/01/2017, separate CCC are provided.

  Registration numbers of PFR and FSS

  The registration number in the FIU, as well as the number of the insured in the FSS, do not have to be indicated in the payments for the payment of contributions transferred to the IFTS.

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

  Starting from 2017, control over the payment of insurance premiums passed to the Federal Tax Service. At the same time, the details of payment orders also changed. In addition, introduced new CSCs(including for self-employment insurance premiums). These changes remain in effect in 2020.

  Recall that from January 1, 2017, the accrual and payment of insurance premiums is carried out on the basis of Chapter 34 of the Tax Code of the Russian Federation - “Insurance premiums”. In this article, we will look at the details for paying insurance premiums in 2020 in payment orders.

  CBC for insurance premiums in 2020

  The budget classification code or BCC is a requisite for banking and payment documents. On the basis of the CBC, the amounts of money transferred by the taxpayer are distributed. If an incorrect CCC is indicated, the payment will be counted, but due to its incorrect distribution, the payer will be charged with arrears.

  The Order of the Ministry of Finance of Russia dated 07/01/2013 N 65n, as amended by the last edition of 06/22/2018, contains the KBK reference book for 2020. Changes have been made to income codes for state duties and various tax regimes.

  BCC for payments in 2020

  If you need to make payments to the IFTS and the FSS in 2020, for the periods of 2017-2020, then you need to use the following BCC:

  Name of insurance payment		KBK fines	CBC penalties
  for mandatory pension insurance (for employees)	182 1 02 02010 06 1010 160	182 1 02 02010 06 3010 160	182 1 02 02010 06 2110 160
  for compulsory health insurance (for employees)	182 1 02 02101 08 1013 160	182 1 02 02101 08 3013 160	182 1 02 02101 08 2013 160
  for maternity and sick leave (for employees)	182 1 02 02090 07 1010 160	182 1 02 02090 07 3010 160	182 1 02 02090 07 2110 160
  for injuries in the FSS (for employees)	393 1 02 02050 07 1000 160	393 1 02 02050 07 3000 160	393 1 02 02050 07 2100 160
  for compulsory pension insurance (for oneself)	182 1 02 02140 06 1100 160	82 1 02 02140 06 3010 160	182 1 02 02140 06 2110 160
  for compulsory health insurance (for yourself)	182 1 02 02103 08 1013 160	182 1 02 02103 08 3013 160	182 1 02 02103 08 2013 160
  on pension with income from 300 thousand rubles (1%)	182 1 02 02140 06 1110 160

  In addition, it is necessary to pay contributions to the IFTS for employees working in conditions that give the right to retire in early order, in particular:

  The additional rate for contributions for these categories of employees depends on the results of a special assessment.

  Insurance contributions "for injuries" in 2020 to the FSS must be transferred according to BCC 393 1 02 02050 07 1000 160.

  All CSCs relevant in 2020 are published on this page.

  Payment orders for insurance premiums in 2020

  Due to the fact that the administration of insurance premiums in 2017 was transferred to the Federal Tax Service, you can forget about the old details of the PFR and the FSS (except for the contribution “for injuries”). The following details for paying insurance premiums have changed since 2017 in payment orders ( These changes are valid for 2020 as well.):

  • "Recipient";
  • "INN";
  • "checkpoint";
  • "KBK".

  Thus, the payment order for the payment of insurance premiums should be filled out as follows:

  1. Column "Recipient": indicate in abbreviated form the name of the treasury body of the Russian Federation (in brackets - the full name of the IFTS).
  2. Column "TIN": indicate the code of the IFTS.
  3. Column "KPP": indicate the checkpoint of the IFTS.
  4. Column "BSC": indicate the required BSC.

  In 2020, the KBK code for insurance premiums begins with "182" - this indicates a new administrator of insurance payments - the Federal Tax Service, which became the Federal Tax Service from 01/01/2017.

  In the payment order, there is no longer a need to indicate the number of the insured in the fund in the "Purpose of payment". This rule applies to all contributions to the Federal Tax Service.
  Some IFTS ask in the purpose of payment, in addition to the traditional wording, to indicate the phone number of the contractor. Since 2017, other details in payment orders for paying insurance premiums have also changed, which remain relevant for 2020:

  • in field 101 (payer status), the code "08" was previously set. What status of the payer must be indicated in the payment orders of 2020,;
  • in field 104 - indicate the new KBK for insurance premiums (except for the contribution "for injuries");
  • OKTMO code is now 8-digit;
  • in field 106 - indicate the reason for payment (for TP insurance premiums);
  • in field 107 - specify taxable period(for insurance premiums - MS. Month number. Year, for example, for January 2019 " MS.01.2019»; March 2020 MS.03.2020».

  The number, as well as the date of the document (on the basis of which the payment is made) is filled in after the organization pays insurance premiums, penalties or fines on demand tax service. In such a situation, in fields 108-109, you must indicate the number and date of the requirement of the Federal Tax Service.

  Detailed instructions for filling out payment orders for the payment of insurance premiums in 2020. Samples of filling out payment orders for 2020 are also posted there.

  Penalties for non-payment of insurance premiums in 2020

  In 2020, tax inspectors have the right to block settlement accounts of organizations and entrepreneurs in case of non-payment of insurance payments. The same measure will be expected of businessmen for late submission of reports on insurance premiums.

  Based on article 122 of the Tax Code, non-payment of insurance premiums threatens with fines of 20% of the unpaid amount and 40% of the unpaid amount if it is proved that the taxpayer deliberately did not make insurance payments.

  The material was updated on 26.09.2019

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  If you want to know how to solve your particular issue, please contact the online consultant form. It's fast and free! You can also consult by phone: MSK +7 499 938 52 26. SBP +7 812 425 66 30, ext. 257. Regions - 8 800 350 84 13 ext. 257

  Payment of contributions to the pension fund and the fund of obligatory health insurance(PFR and FFOMS) requires the execution of payment documents in which the payer must put down the appropriate budget classification codes (BCC). 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

  When filling out the details of the FFOMS for Moscow, it must be remembered that from January 1, 2014, the insured 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 request for payment of a tax or a fine sent from the 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

  Details for the payment of insurance premiums for compulsory social insurance against accidents at work and occupational diseases

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

  TIN 7710030933 KPP 770701001

  BCC 393 1 02 02050 07 1000 160 - insurance premiums

  BCC 393 1 02 02050 07 2100 160 - penalties

  BCC 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 motherhood:

  BCC 393 117 06020 07 6000 180 - voluntary insurance premiums

  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.)

  BCC 393 1 16 20020 07 6000 140 – fine

  Other receipts from monetary penalties (fines) and other amounts in compensation for damage

  BCC 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 set to 0.

  2. From the requirement to pay taxes and contributions.

  If the enterprise has a debt in taxes or fees, then it will be required to pay taxes and contributions, which will indicate the required UIN.

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

  Transferred to the Federal Tax Service

  1. CSC for contributions for reporting periods until 01.01.2017:

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

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

  INSURANCE CONTRIBUTIONS FOR MANDATORY SOCIAL INSURANCE IN THE CASE OF TEMPORARY DISABILITY AND IN CONNECTION WITH MOTHERHOOD (recipient of the Federal Tax Service)

  	Name
  182 1 02 02090 07 1010 160	Insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood (payment amount (recalculations, arrears and debts on the corresponding payment, including the canceled one) (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 relevant payment) (for billing periods starting from January 1, 2017)
  182 1 02 02090 07 2210 160	Insurance premiums 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 premiums for compulsory social insurance in case of temporary disability and in connection with motherhood (the amount of monetary penalties (fines) for the relevant payment in accordance with the legislation of the Russian Federation) (for billing periods starting from January 1, 2017)