From January 1, 2017, new budget classification codes (BCC) will need to be indicated in payment orders for the payment of insurance premiums, penalties and interest on them. Moreover, payments on insurance premiums will need to be sent to tax inspectorates, and not to funds. To pay insurance premiums for one or several CBCs in 2017? Do I need to make several payment orders for payment? What happens if you send contributions to the "old" KBK? You will find more details about the new codes, their application, as well as a table with new CSCs in this article.
Introductory information
The budget classification code (BCC) is included in the group of details that allow you to determine the ownership of the payment. Therefore, when transferring insurance premiums in 2017 to the tax inspectorates, it is necessary to correctly fill in the payment forms. New BCCs for insurance premiums from 2017 must be indicated in field 104 of the payment order. KBK consists of 20 digits. If in 2017 you send insurance premiums to the old KBK, then the payment will be attributed to unexplained receipts. And then you will need to clarify the payment, apply to the funds and, possibly, go through reconciliation.
New BCC since 2017 are provided for pension, medical contributions and contributions for temporary disability and in connection with maternity. To transfer these contributions, it will be necessary to draw up different payment orders, and make payment to the tax inspectorates.
Pension contributions from payments to employees
Note!
From January 1, 2017, new CCCs for insurance premiums to the Federal Tax Service are in effect. In particular, the administrator codes (the first three digits of the BCC) have changed - 182 instead of 392. All contributions must be paid to the tax office, not funds (except for injury contributions).
Basic payments
Pension insurance contributions from payments to employees within the limit (for 2017 it is 876,000 rubles) are charged at the rate of 22%, and from over-limit payments - at the rate of 10%. Cm. " ".
Such tariffs for 2017 are determined and established for most organizations and individual entrepreneurs. For the payment of pension insurance contributions in 2017 from payments within the limit and from payments accrued in excess of the base limit, the same BCC is used - 182 1 02 02010 06 1010 160. This is a new code.
Penalties and fines
In the event that pension insurance contributions are paid in 2017 at a later date than established by the Tax Code of the Russian Federation, penalties will have to be paid. Also, payers of insurance premiums may face the need to pay fines. New BCCs are provided for these payments. However, in 2017 you may be required to pay interest and penalties for the period up to 2017. Then you need to apply other codes. We present in the table the new CCC for penalties and fines.
| Payment type | KBK 2016 | KBK 2017 |
| Interest on pension insurance contributions | 182 1 02 02010 06 2100 160 | 182 1 02 02010 06 2110 160 |
| Pension insurance premiums | 182 1 02 02010 06 3000 160 | 182 1 02 02010 06 3010 160 |
Medical contributions from payments to employees
Basic payments
Since 2017, insurance premiums for compulsory health insurance must also be transferred to the IFTS. Limits on medical contributions are not approved, so they must be accrued and paid from all amounts that are made in favor of employees. At the same time, from 2017, for medical contributions, you also need to use the new BCC - 182 1 02 02101 08 1013 160.
Note that medical insurance premiums for December 2016 also need to be transferred to the “special” CSC. Even if insurance premiums are transferred in January 2017 and later. For December contributions, use the new code 182 1 02 02101 08 1011 160.
Penalties and fines
In the event that medical insurance premiums are paid in 2017 at a later date than established by the Tax Code of the Russian Federation, penalties will have to be paid. Also, payers of insurance premiums may face the need to pay fines. New codes apply for these payments. For payments until 2017, the codes are different. We present them in the table.
To do this, you need to draw up a separate payment order. And it needs to indicate the new BCC - 182 1 02 02090 07 1010 160.
Insurance premiums for disability and maternity for December 2016 must be transferred to the "special" CSC. Even if insurance premiums for 2016 are transferred in January 2017 and later. For December contributions, use the new code 182 1 02 02090 07 1000 160.
Penalties and fines
If in 2017 insurance premiums for temporary disability and in connection with motherhood are paid at a later date than established by the Tax Code of the Russian Federation, penalties will have to be paid. Also, payers of insurance premiums may face the need to pay fines. The codes for these payments depend on the period for which penalties and fines are transferred.
| Payment type | KBK 2016 | KBK 2017 |
| Penalties on insurance premiums in social insurance | 182 1 02 02090 07 2100 160 | 182 1 02 02090 07 2110 160 |
| Penalties on insurance premiums in social insurance | 182 1 02 02090 07 3000 160 | 182 1 02 02090 07 3010 160 |
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The CCC of interest on insurance premiums in 2017-2018 determines the fact that the function of collecting them since 2017 has been performed by the Federal Tax Service. What are the updated rules for calculating and paying interest? Read about it in the article.
Calculation of interest on insurance premiums in 2017-2018
Since 2017, the rules for determining the amount of fines are regulated by paragraph 4 of Art. 75 of the Tax Code of the Russian Federation, containing 2 calculation formulas, in which the amount of debt is multiplied by the number of days of delay and by a rate equal to:
- 1/300 of the refinancing rate - applies to individuals and individual entrepreneurs (regardless of the number of days of delay in payment) and for legal entities that have delayed payment by no more than 30 calendar days;
- 1/150 refinancing rate - valid only for legal entities and only for the payment delay period exceeding 30 calendar days, while 1/300 rate will be applied for 30 days of delay.
“Unfortunate” contributions, which the FSS continues to supervise, are subject to the procedure described in Art. 26.11 of the Law “On Social Insurance against Accidents and Industrial Injuries” dated July 24, 1998 No. 125-FZ, and are calculated using a formula similar to the above using a rate of 1/300 of the refinancing rate.
The refinancing rate in each of the above calculations is taken in its actual values in the period of delay. That is, if it changed in the calculation period, then such a calculation will be divided into several formulas using their own refinancing rates.
Filling out a payment form for paying a penalty fee
The differences between the payment of the amount of tax and interest are in filling in several fields of the payment order:
- Field 106 "Basis of payment" when paying penalties acquires the value "ZD" when voluntarily calculating and repaying debts and penalties, "TR" - at the written request of the regulatory authority or "AP" - when charging penalties under the inspection report.
- Field 107 "Tax period" - it is necessary to set a value in it other than 0 only when paying a penalty fee on a tax claim. In this case, the field is filled in according to the value specified in such a request.
- Fields 108 "Document number" and 109 "Document date" are filled in in accordance with the details of the audit report or tax requirement.
In addition, for the payment of penalties, special CCCs are provided (field 104), approved by the letter of the Federal Tax Service of Russia dated December 30, 2016 No. PA-4-1 / 25563, which take on different values depending on the type of insurance and the period for which the penalties were charged:
Requisites for payment of insurance premiums
Details for the payment of insurance premiums for compulsory social insurance against accidents at work and occupational diseases
Beneficiary: UFK in Moscow (Government institution - Moscow regional branch of the Social Insurance Fund Russian Federation)
TIN 7710030933 KPP 770701001
BIC of the beneficiary's bank
Branch 1 Moscow Moscow 705
Main Directorate of the Bank of Russia for the Central Federal District Moscow(Abbreviated name - GU of the Bank of Russia for the Central Federal District)
Beneficiary's ACCOUNT NUMBER
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
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:
INSURANCE CONTRIBUTIONS FOR MANDATORY SOCIAL INSURANCE IN THE CASE OF TEMPORARY DISABILITY AND IN CONNECTION WITH MOTHERHOOD (recipient of the Federal Tax Service)
Requisites for contributions from accidents injuries 2018, Payment of KBK FSS for employees
What are the CBCs for accidents?
Budget classification codes in order to correctly transfer contributions in electronic form for the payment of insurance premiums for compulsory social insurance, NS and PZ to the Social Insurance Fund of the Russian Federation, for public services. Otherwise, fines and penalties are also possible.
CSC codes in the FSS injuries, NS and PZ, penalties, fines, arrears in 2017
For contributions to the FSS in 2018, have the CCC changed? No, there was no change in the social insurance codes, it remained as in 2017. Below is the List of income classification codes (KBK FSS), also reserved by the Ministry of Finance of the Russian Federation to reflect payments to the FSS of the Russian Federation for organizations and individual entrepreneurs.
Insurance against injury at work and occupational diseases
KBC voluntary contributions to the FSS in 2017 for individual entrepreneurs for themselves
Details of the FSS Moscow 2018, official website, Contributions for compulsory social insurance
Beneficiary: UFK in Moscow (Government institution - Moscow regional branch of the Social Insurance Fund of the Russian Federation)
TIN 7710030933 KPP 770701001
BIC of the beneficiary's bank: 044525000
Beneficiary's BANK: Main Department of the Bank of Russia for the Central Federal District of Moscow (abbreviated name - GU of the Bank of Russia for the Central Federal District)
Beneficiary's ACCOUNT NUMBER: 40101810045250010041
For policyholders (IP) who voluntarily entered into legal relations on compulsory social insurance in case of temporary disability and in connection with motherhood:
BCC 393 117 06020 07 6000 180 - voluntary contributions from the entrepreneur
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
Official website of the state institution of the FSS Moscow
ERRORS in the PAYMENT ORDER (payment) in the FSS of the Russian Federation and PEN, responsibility
If in the payment order for the transfer of insurance premiums the payment parameters are incorrect:
- account of the Federal Treasury;
- CSC contributions to the FSS 2018;
- name of the beneficiary's bank regional office social insurance fund.
then the obligation to pay contributions is considered not fulfilled.
The remaining errors do not prevent the transfer of money to the budget, the payment of contributions, which means they will not lead to the accrual of penalties. Such shortcomings include: incorrect TIN or KPP of the recipient.
Payment of the FSS NS and PZ, sample filling in 2018 where to pay
How to fill out a payment order in the FSS of the Russian Federation in 2018 in case of an accident? This is a very important question, because if the money goes "past", then the organization or individual entrepreneur will face penalties and fines.
Below is a form, a sample of filling out a payment order and a collection order in social insurance upon request to the National Assembly.
Sample payment to the FCC of the Russian Federation for "injuries"
So we have considered CSC FSS for injuries, NS and PZ, interest on insurance premiums in the FSS for the correct preparation of instructions for contributions.
Internet reporting. Contour.Extern
FTS, PFR, FSS, Rosstat, RAR, RPN. The service does not require installation and updating - the reporting forms are always up-to-date, and the built-in check will ensure that the report is submitted the first time. Send reports to the Federal Tax Service directly from 1C!
Related Articles
Many incorrectly indicate insurance against accidents at work and occupational diseases in the payment orders of KBK. As a result, payments are lost, debts and penalties are formed. Actual CSC FSS from accidents for 2017 - in this article.
The FSS sees the main reason for the formation of debts in the fact that some companies do not pay contributions by the due date, but wait for the collection to be issued. In addition, debts often appear due to an incorrect CSC FSS. Therefore, the fund asks them to double-check. Which CSC FSS from 2017 should be indicated, we will tell further.
CSC FSS from accidents for 2017
Since 2017, temporary disability and maternity insurance has been administered by the Federal Tax Service, while accident contributions are still administered by the FSS. Therefore, for injury contributions, the codes are the same - with the payment administrator 393 .
CSC FSS NS and PZ for 2017 for legal entities
As can be seen from the table, the FSS 2017 CBC penalties differ from the code for contributions and fines by 14-17 categories:
- 1000 - for contributions;
- 2100 - for penalties;
- 1000 - for fines.
Download the KBK table for insurance premiums for 2017
CSC FSS in case of temporary disability 2017
Note! Since 2017, contributions in case of temporary disability have been administered by the Federal Tax Service, so do not confuse the codes. CBC in case of temporary disability 2017 and in connection with motherhood now start with numbers 182 . Such contributions are paid not to the FSS, but to the tax.
From January 2017, social contributions must be transferred according to the new CCC - 182 1 02 02090 07 1010 160. If you need to pay off debts for 2016 and earlier periods, the code is -182 1 02 02090 07 1000 160.
CSC FSS 2017: the risks of the insured
The company transfers payments for injuries to the FSS. Therefore, you need to fill out payment orders according to the rules from Appendix 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
Select the correct budget classification code for FSS contributions and enter it in field 104 of the payment order. In 2017, the BCC for employer-paid injury contributions is the same as before - 393 1 02 02050 07 1000 160 . But for penalties in 14-17 digits of the CCC, you need to set the value to 2100 (see the table above).
If you messed up in the KBK payment, find out in the fund what to do. The payment can be lost, and accumulating debts to the Social Security Fund is risky. As statistics show, the FSS began to accrue more penalties to policyholders. In addition, since October 1, 2017, the procedure for calculating late fees has changed. Starting from the 30th day of delay, they will be calculated from 1/150 of the rate of the Central Bank of the Russian Federation. All receipts are important to the Fund, so it began to pay more attention to arrears and identify them more often. So the likelihood of penalties is also high.
In addition, the Criminal Code of the Russian Federation will also have to answer for non-payment of contributions for injuries. For this purpose, two new articles have been introduced into the code - 199.3 and 199.4 of the Criminal Code of the Russian Federation. A crime on a large scale is an evasion of more than 2 million rubles, which exceeds 10% of the amount payable. The maximum punishment is imprisonment for four years. Fine - 500 thousand rubles. A company or an entrepreneur can be released from punishment if they pay additional contributions with penalties and a fine. But provided that violated for the first time.
The most extreme measure that the fund can take against the debtor is to apply to the tax office with a proposal to initiate the bankruptcy of the company. But such a possibility exists only with millions of debts. Usually the fund is limited to standard measures - a demand, collection, collection through bailiffs. The fund works individually with large companies, conducts reconciliations and consultations. So if there is a arrears, you can agree on the timing of its repayment.
BCC in the FSS for 2018
Related Articles
BCC for FSS contributions for 2018 can be found in the order of the Ministry of Finance of Russia dated No. 65n. It is worth remembering that according to the contributions of the CCC FSS in case of temporary disability in 2018 and the CCC for injuries, it differs.
The Ministry of Finance unexpectedly changed the CBC for insurance premiums. All changes in the large table of the Simplified journal: " The Ministry of Finance updated the CBC retroactively».
CBC in the FSS for legal entities for insurance premiums for temporary disability and maternity in 2018
Contributions for compulsory social insurance for maternity and sickness are paid by almost all legal entity employers. The exception is taxpayers who, for one reason or another, apply reduced rates of insurance premiums. In this case, the tariff on social contributions can be reduced to zero.
It should be noted that social insurance contributions are paid not only by legal entities, but also by entrepreneurs who use hired labor. As well as those entrepreneurs who voluntarily transfer contributions to compulsory social insurance for themselves. The BCC in this case is the same as for legal entities.
CSC FSS 2018 for legal entities is as follows:
Contributions for compulsory social insurance for temporary disability and maternity in 2018
182 1 02 02090 07 1010 160
If the insured pays the debts of periods until January 2017 for FSS contributions in 2018, the CSC is used as follows:
Contributions for compulsory social insurance for temporary disability and maternity - arrears for the period preceding January 1, 2017
182 1 02 02090 07 10 0 0 160
Program Simplified 24/7 fills in payments taking into account the latest changes in the CBC. Uploading payments for online banking takes place in one click. The program allows you to keep tax and accounting records and prepares source documents and reporting. Take a trial access to the program for 365 days. Consultation on all accounting issues is available for users 24 hours a day, 7 days a week.
CCC in 2018 for disability and maternity contributions: fines and penalties
The CCC for contributions to compulsory social insurance in 2018 for the payment of interest on contributions for temporary disability and maternity differs insignificantly from the CCC for the contributions themselves.
To pay the fines of the FSS KBK in 2018, this is:
Interest on contributions to compulsory social insurance for temporary disability and maternity in 2018
182 1 02 02090 07 21 10 160
Interest on mandatory social insurance contributions for temporary disability and maternity - arrears for the period preceding January 1, 2017
182 1 02 02090 07 210 0 160
For CCC fines on FSS contributions in 2018, it looks like this:
Penalty on contributions to compulsory social insurance for temporary disability and maternity in 2018
182 1 02 02090 07 3 010 160
Penalty on mandatory social insurance contributions for temporary disability and maternity - arrears for the period preceding January 1, 2017
182 1 02 02090 07 3 0 0 0 160
BCC for contributions from accidents (NA and PZ)
Contributions for insurance against accidents and occupational diseases are transferred to the territorial branch of the FSS, where the insured is registered. CBC in 2018 for contributions from accidents is used as follows:
CSC FSS from NS and PZ 2018
393 1 02 02050 07 1000 160
Recall that now in Social Insurance it is necessary to report only on contributions for accidents and occupational diseases. However, data on disability and maternity insurance premiums, as well as payments on them, must be sent to your tax office.
Unlike insurance premiums paid to the tax authorities, for debts for periods up to 2017, the CCC for the FSS from the National Assembly and the PZ in 2018 for legal entities and entrepreneurs is the same as for current payments.
CCC 2018 injuries: penalties and fines
In case of late payment of contributions for injuries, you will need to transfer penalties to a separate CCC 2018 for compulsory social insurance against injuries.
Penalties in the FSS - CCC for injuries in 2018
393 1 02 02050 07 21 00 160
If you do not submit the calculation in time in the form 4-FSS, then Social Insurance will oblige you to pay a fine. It also has a separate budget classification code.
BCC to pay a fine on contributions from injuries
393 1 02 02050 07 3 000 160
For more information about the new codes, see the article " Have the CSC codes changed for 2018?»
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From January 1, 2017, the Social Insurance Fund (FSS) of the Russian Federation is responsible for administering insurance premiums only for compulsory social insurance against industrial accidents and occupational diseases. Recall that until 2017, the FSS also paid contributions for compulsory social insurance in case of temporary disability and in connection with motherhood. And on which CSC and in what terms are contributions to the FSS paid in 2018?
What is the deadline for transferring contributions to the FSS?
Insurers pay insurance premiums for "injuries" for a particular month on a monthly basis no later than the 15th day of the next month. If the last day of payment falls on a weekend or non-working holiday, it will be possible to pay contributions on the first business day following such a day (clause 4, article 22 of the Federal Law of July 24, 1998 No. 125-FZ).
Which BCC to pay contributions to the FSS?
The BCC in the FSS 2018 for employees has not changed compared to 2017 and still depends on the type of payment (contributions, penalties or fines):
The BCCs shown in the table will be the same whether the "injury" contributions are paid for periods prior to 2017 or later.
But if the insured in 2018 needs to transfer contributions to VNiM, which were paid to the FSS before 01/01/2017, then it must be remembered that such contributions must now be transferred to the Federal Tax Service. And the BCC for paying contributions will be as follows:
| Contributions to VNiM (paid to the Federal Tax Service) | KBK |
|---|---|
| For periods up to 01/01/2017 | |
| Contributions | 182 1 02 02090 07 1000 160 |
| penalties | 182 1 02 02090 07 2100 160 |
| Fine | 182 1 02 02090 07 3000 160 |
| For periods from 01/01/2017 | |
| Contributions | 182 1 02 02090 07 1010 160 |
| penalties | 182 1 02 02090 07 2110 160 |
| Fine | 182 1 02 02090 07 3010 160 |
CSC FSS from accidents in 2019 for payment must be taken from the updated order of the Ministry of Finance dated 06/08/2018 No. 132. If you enter the wrong code, the payment will need to be clarified. What BCC to put down when paying "unfortunate" contributions, penalties and fines, read in the article.
CSC FSS from accidents in 2019 for legal entities
The CSC for paying contributions from accidents and occupational diseases in 2019 for employees is 393 1 02 02050 07 1000 16. The numbers “393” at the beginning of the code mean that the company transfers contributions to the Social Insurance Fund. Pension, medical and social contributions in case of maternity illness are transferred to the Federal Tax Service. .
The BCC penalty in the FSS from accidents in 2019 and fines differs from the code for "unfortunate" contributions in numbers in 14 - 17 digits. Instead of 1000, you need to write 2100 and 3000, respectively. Recall . Put down the budget classification code in field 104 of the payment order.
CCC on insurance contributions to the FSS from accidents for individual entrepreneurs
Entrepreneurs should pay contributions to the FSS for insurance against industrial accidents and occupational diseases only in one case - they have employees who work under an employment or civil law contract. The "unfortunate" entrepreneurs do not pay contributions for themselves personally.
The BCC of the contribution to the FSS from accidents, penalties and fines for entrepreneurs is the same as for legal entities. If you made a mistake in the CCC, specify the payment. help you.
Many incorrectly indicate insurance against accidents at work and occupational diseases in the payment orders of KBK. As a result, payments are lost, debts and penalties are formed. Actual CSC FSS from accidents for 2017 - in this article.
The FSS sees the main reason for the formation of debts in the fact that some companies do not pay contributions by the due date, but wait for the collection to be issued. In addition, debts often appear due to an incorrect CSC FSS. Therefore, the fund asks them to double-check. Which CSC FSS from 2017 should be indicated, we will tell further.
Since 2017, temporary disability and maternity insurance has been administered by the Federal Tax Service, while accident contributions are still administered by the FSS. Therefore, for injury contributions, the codes are the same - with the payment administrator 393 .
CSC FSS NS and PZ for 2017 for legal entities
As can be seen from the table, the FSS 2017 CBC penalties differ from the code for contributions and fines by 14-17 categories:
- 1000 - for contributions;
- 2100 - for penalties;
- 1000 - for fines.
Download the KBK table for insurance premiums for 2017
CSC FSS in case of temporary disability 2017
Note! Since 2017, contributions in case of temporary disability have been administered by the Federal Tax Service, so do not confuse the codes. CBC in case of temporary disability 2017 and in connection with motherhood now start with numbers 182 . Such contributions are paid not to the FSS, but to the tax.
From January 2017, social contributions must be transferred according to the new CCC - 182 1 02 02090 07 1010 160. If you need to pay off debts for 2016 and earlier periods, the code is -182 1 02 02090 07 1000 160.
CSC FSS 2017: the risks of the insured
The company transfers payments for injuries to the FSS. Therefore, you need to fill out payment orders according to the rules from Appendix 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
Select the correct budget classification code for FSS contributions and enter it in field 104 of the payment order. In 2017, the BCC for employer-paid injury contributions is the same as before - 393 1 02 02050 07 1000 160 . But for penalties in 14-17 digits of the CCC, you need to set the value to 2100 (see the table above).
If you messed up in the KBK payment, find out in the fund what to do. The payment can be lost, and accumulating debts to the Social Security Fund is risky. As statistics show, the FSS began to accrue more penalties to policyholders. In addition, since October 1, 2017, the procedure for calculating late fees has changed. Starting from the 30th day of delay, they will be calculated from 1/150 of the rate of the Central Bank of the Russian Federation. All receipts are important to the Fund, so it began to pay more attention to arrears and identify them more often. So the likelihood of penalties is also high.
In addition, the Criminal Code of the Russian Federation will also have to answer for non-payment of contributions for injuries. For this purpose, two new articles have been introduced into the code - 199.3 and 199.4 of the Criminal Code of the Russian Federation. A crime on a large scale is an evasion of more than 2 million rubles, which exceeds 10% of the amount payable. The maximum punishment is imprisonment for four years. Fine - 500 thousand rubles. A company or an entrepreneur can be released from punishment if they pay additional contributions with penalties and a fine. But provided that violated for the first time.
The most extreme measure that the fund can take against the debtor is to apply to the tax office with a proposal to initiate the bankruptcy of the company. But such a possibility exists only with millions of debts. Usually the fund is limited to standard measures - a demand, collection, collection through bailiffs. The fund works individually with large companies, conducts reconciliations and consultations. So if there is a arrears, you can agree on the timing of its repayment.
