Kbk fss in case of temporary disability. Insurance contributions to the Social Insurance Fund against accidents KBC. Additional social security contributions for flight crew members and coal industry workers
FSS – social insurance fund. It was created in order to control and account for payments by entrepreneurs and legal entities for various types of extra-budgetary insurance. Transfers are made into it for the following needs:
- insurance against industrial accidents and occupational diseases;
- payments to victims at work (expenses for medical care, social and professional rehabilitation);
- payments to ensure preventive measures to reduce industrial injuries and occupational diseases.
- insurance in case of temporary disability and in connection with maternity (payment of temporary disability benefits, maternity benefits, one-time benefits).
Legal entities and entrepreneurs who use hired labor pay two contributions to the Social Insurance Fund:
- insurance in case of temporary disability and maternity;
- insurance against accidents and occupational diseases.
These payments are called injury contributions.
KBK FSS against accidents for 2018
In connection with changes that were made to tax legislation, since 2018, payments for temporary disability and maternity insurance are administered by the Federal tax service. Therefore, the administrator code in the KBK will be 182. Contributions from accidents are controlled by the FSS. That is, in the budget classification code the administrator will be the Social Insurance Fund, whose code is 393.
KBK FSS in case of temporary disability 2018
Contributions for temporary disability (illness) and maternity are paid by legal entities and entrepreneurs who use hired labor or make voluntary payments “for themselves.” There may be exceptions to this rule. Reduced insurance premium rates are applied to taxpayers under special tax conditions. In some cases, the payment amount is reduced to zero.
KBK insurance premiums in case of temporary disability 2018: fines and penalties
Budget classification codes, which are used to pay fines and penalties for late or incorrect transfers of insurance premiums, differ when paying for different periods.
|
Purpose of payment |
|
|
Fines for contributions to compulsory social insurance for temporary disability and maternity in 2018 |
182 1 02 02090 07 3010 160 |
|
Fines for contributions to compulsory social insurance for temporary disability and maternity for the period until January 2017 |
182 1 02 02090 07 3000 160 |
| Penalties on contributions to compulsory social insurance for temporary disability and maternity in 2018 |
182 1 02 02090 07 2110 160 |
| Penalties on contributions to compulsory social insurance for temporary disability and maternity for the period until January 2017 |
182 1 02 02090 07 2100 160 |
KBK FSS against accidents 2018
These contributions are also called injury contributions. These include not only accidents, but also occupational diseases. They are transferred to the territorial branch of the Social Insurance Fund where the legal entity or individual entrepreneur is registered.
KBK FSS NS and PZ 2018: 393 1 02 02050 07 1000 160
The same budget classification code is used to transfer payments for periods before January 2017.
KBC of the FSS fine for 2018 for injuries: 393 1 02 02050 07 3000 160
KBC penalties for injuries 2018: 393 1 02 02050 07 2100 160
These codes are used to calculate fines and penalties for late or incorrect payment of insurance premiums. They are indicated in field 104 of the payment order.
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The KBK of penalties for insurance premiums in 2017-2018 is determined by the fact that the function of collecting them has been performed by the Federal Tax Service since 2017. What are the updated rules for calculating and paying penalties? Read about this in the article.
Calculation of penalties for insurance premiums in 2017-2018
Since 2017, the rules for determining the amount of penalties are regulated by clause 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 of the refinancing rate - valid only for legal entities and only for a period of delayed payment exceeding 30 calendar days, while for 30 days of delay a rate of 1/300 will be applied.
“Unfortunate” contributions, which continue to be supervised by the FSS, are subject to the procedure described in Art. 26.11 of the Law “On Social Insurance against Accidents and Occupational Injuries” dated July 24, 1998 No. 125-FZ, and are calculated using a formula similar to those described 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 during the period of delay. That is, if it changed during the calculation period, then such a calculation will be divided into several formulas using their own refinancing rates.
Filling out a payment form when paying a fine
The differences between paying the tax amount and the penalty amount lie in filling out several fields of the payment order:
- Field 106 “Basis of payment” when paying penalties acquires the value “ZD” in case of voluntary calculation and repayment of debts and penalties, “TR” - at the written request of the supervisory authority or “AP” - when accruing penalties according to the inspection report.
- Field 107 " Taxable period» - you need to put a value other than 0 in it only when paying a penalty tax requirement. In this case, the field is filled in according to the value specified in such a requirement.
- Fields 108 “Document number” and 109 “Document date” are filled in in accordance with the details of the inspection report or tax requirement.
In addition, for the payment of fines there are special KBK (field 104), approved by letter of the Federal Tax Service of Russia dated December 30, 2016 No. PA-4-1/25563, which accept different meanings depending on the type of insurance and the period for which penalties were accrued:
Details for paying insurance premiums
Details for paying insurance premiums for compulsory social insurance against accidents at work and occupational diseases
Recipient: UFK for Moscow (Governmental institution - Moscow regional branch of the Social Insurance Fund Russian Federation)
INN 7710030933 Checkpoint 770701001
BIC of the recipient's Bank
Department 1 Moscow, Moscow 705
Main Directorate of the Bank of Russia for the Central Federal District Moscow(Abbreviated name - State Bank of Russia for the Central Federal District)
Recipient's ACCOUNT NUMBER
KBK 393 1 02 02050 07 1000 160 – insurance premiums
KBK 393 1 02 02050 07 2100 160 — fine
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
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 arrears 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:
INSURANCE PREMIUMS FOR COMPULSORY SOCIAL INSURANCE IN CASE OF TEMPORARY DISABILITY AND MATERNITY (recipient of the Federal Tax Service)
Details for contributions from accidents and injuries 2018, KBK FSS payment for employees
What are the BACs for accidents?
Budget classification codes in order to correctly transfer contributions electronically for the payment of insurance contributions for compulsory social insurance, NS and PZ to the Social Insurance Fund of the Russian Federation, and for government services. Otherwise, fines and penalties are also possible.
KBK codes in the FSS injuries, NS and PZ, penalties, fines, arrears in 2017
Have the BCCs changed for contributions to the Social Insurance Fund in 2018? No, there were no changes to the social insurance codes, it remained the same 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 injuries at work and occupational diseases
KBC voluntary contributions to the Social Insurance Fund in 2017 for individual entrepreneurs for themselves
Details of the Social Insurance Fund Moscow 2018, official website, Contributions for compulsory social insurance
Recipient: UFK for Moscow (Governmental institution - Moscow regional branch of the Social Insurance Fund of the Russian Federation)
INN 7710030933 Checkpoint 770701001
BIC of the recipient's Bank: 044525000
Recipient's BANK: Main Directorate of the Bank of Russia for the Central Federal District of Moscow (Abbreviated name - Main Directorate of the Bank of Russia for the Central Federal District)
Recipient's ACCOUNT NUMBER: 40101810045250010041
For policyholders (IPs) 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 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.)
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
Official website of the state institution FSS Moscow
ERRORS in the PAYMENT ORDER (payment) in the FSS of the Russian Federation and PENALTY, liability
If the payment order for the transfer of insurance premiums contains incorrect payment parameters:
- Federal Treasury account;
- KBK contributions to the Social Insurance Fund 2018;
- name of the beneficiary bank of the regional branch of the social insurance fund.
then the obligation to pay contributions is considered not fulfilled.
Other errors do not prevent the transfer of money to the budget or the payment of contributions, which means they will not lead to the accrual of penalties. Such shortcomings include: incorrect TIN or checkpoint of the recipient.
FSS NS and PZ payment, sample filling in 2018, where to pay
How to fill it out correctly payment order to the FSS of the Russian Federation in 2018 for an accident? This is a very important question, because if the money goes “by”, 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 Tax Service.
Sample payment form to the Federal CC of the Russian Federation for “injuries”
So we looked KBK FSS for injuries, NS and PZ, penalties for insurance premiums to the Social Insurance Fund to correctly draw up instructions for contributions.
Reporting via the Internet. Contour.Extern
Federal Tax Service, Pension Fund of the Russian Federation, Social Insurance Fund, Rosstat, RAR, RPN. The service does not require installation or updating - 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!
Articles on the topic
Many people incorrectly indicate insurance against industrial accidents and occupational diseases in KBK payment orders. As a result, payments are lost, debt and penalties arise. Current KBK FSS against 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 are waiting for the collection to be issued. In addition, debts often arise due to an incorrect FSS KBK. Therefore, the fund asks them to double-check. We will describe below which FSS BCCs must be indicated starting from 2017.
KBK FSS against accidents for 2017
Since 2017, insurance in case of temporary disability and in connection with maternity is administered by the Federal Tax Service, and contributions from accidents are still administered by the Social Insurance Fund. Therefore, for contributions for injuries, the codes are the same - with the payment administrator 393 .
KBK FSS NS and PZ for 2017 for legal entities
As can be seen from the table, the KBK penalties of the FSS 2017 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 on insurance premiums for 2017
KBK FSS in case of temporary disability 2017
Note! Since 2017, contributions for temporary disability have been administered by the Federal Tax Service, so do not confuse the codes. KBK in case of temporary disability 2017 and in connection with maternity now start with numbers 182 . Such contributions are paid not to the Social Insurance Fund, but to the tax service.
From January 2017, social contributions must be transferred using the new KBK - 182 1 02 02090 07 1010 160. If you need to pay off debts for 2016 and earlier periods, code -182 1 02 02090 07 1000 160.
KBK FSS 2017: policyholder risks
The company transfers payments for injuries to the Social Insurance Fund. Therefore, you need to fill out payment slips according to the rules from Appendix 4 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
Select the correct budget classification code for contributions to the Social Insurance Fund and indicate it in field 104 of the payment order. In 2017, the BCC for injury contributions paid by employers is the same as it was before - 393 1 02 02050 07 1000 160 . But for penalties in 14-17 digits of the BCC, you need to set the value to 2100 (see table above).
If you have mixed up the KBK payment order, find out from the fund what to do. The payment may be lost, and accumulating debts to the Social Security Fund is risky. As statistics show, the FSS began to charge greater penalties to policyholders. In addition, from 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 revenues are important to the fund, so it began to pay more attention to arrears and identify them more often. So the likelihood of penalties being charged is also high.
In addition, you will have to answer for non-payment of contributions for injuries under the Criminal Code of the Russian Federation. 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 evasion of more than 2 million rubles, which exceeds 10% of the amount payable. The maximum penalty is imprisonment for four years. Fine - 500 thousand rubles. A company or entrepreneur will be able to be released from punishment if they pay additional fees with penalties and fines. But provided that it was the first time they violated it.
The most extreme measure that the fund can take against the debtor is to contact the tax office with a proposal to initiate bankruptcy of the company. But such a possibility exists only with millions of debts. Usually the fund is limited to standard measures - demand, collection, collection through bailiffs. The fund works with large companies individually, conducts reconciliations and consultations. So if there is arrears, you can agree on the timing of its repayment.
KBK in the FSS for 2018
Articles on the topic
The 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 the KBK FSS contributions in case of temporary disability in 2018 and the KBK for injuries are different.
The Ministry of Finance unexpectedly changed the BCC for insurance premiums. All changes in the large table of the Simplified magazine: “ The Ministry of Finance updated the KBK retroactively».
KBK in the Social Insurance Fund for legal entities for insurance premiums for temporary disability and maternity in 2018
Contributions to compulsory social insurance for maternity and illness are paid by almost all legal entity employers. The exception is taxpayers who, for one reason or another, apply reduced insurance premium rates. In this case, the rate for social contributions may 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. And also those entrepreneurs who at will transfer contributions to compulsory social insurance for themselves. The BCC in this case is the same as for legal entities.
The KBK FSS 2018 for legal entities is as follows:
Contributions to compulsory social insurance for temporary disability and maternity in 2018
182 1 02 02090 07 1010 160
If the policyholder pays arrears for periods before January 2017 for Social Insurance contributions in 2018, the BCC is used as follows:
Contributions to 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 out payment slips taking into account the latest changes in the KBK. Uploading payments for online banking takes place in one click. The program allows you to maintain tax and accounting records and prepares primary documents and reporting. Take a trial access to the program for 365 days. Consultation on all accounting issues is available to users 24 hours a day, 7 days a week.
KBC in 2018 for contributions for disability and maternity: fines and penalties
The 2018 BCC for compulsory social insurance contributions for payment of penalties for contributions for temporary disability and maternity differs insignificantly from the BCC for the contributions themselves.
To pay the penalty to the FSS KBK in 2018, it is as follows:
Penalties on contributions to compulsory social insurance for temporary disability and maternity in 2018
182 1 02 02090 07 21 10 160
Penalties on contributions to compulsory social insurance for temporary disability and maternity - arrears for the period preceding January 1, 2017
182 1 02 02090 07 210 0 160
For fines, the BCC for FSS contributions in 2018 is as follows:
Penalty for contributions to compulsory social insurance for temporary disability and maternity in 2018
182 1 02 02090 07 3 010 160
Penalty for contributions to compulsory social insurance 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 (NS and PZ)
Contributions for insurance against accidents and occupational diseases are transferred to the territorial branch of the Social Insurance Fund where the policyholder is registered. The KBK in 2018 for contributions from accidents is used as follows:
KBK FSS from NS and PZ 2018
393 1 02 02050 07 1000 160
Let us remind you that now it is necessary to report to Social Insurance only on contributions for accidents and occupational diseases. However, data on insurance premiums for disability and maternity, as well as payments for them, must be sent to your tax office.
In contrast to insurance premiums paid to the tax office, for debts for periods before 2017, the BCC for the Social Insurance Fund from the National Tax Service and the Pension Fund in 2018 for legal entities and entrepreneurs is the same as for current payments.
KBC 2018 injuries: penalties and fines
In case of late payment of contributions for injuries, you will need to transfer penalties to a separate KBK 2018 for compulsory social insurance against injuries.
Penalties in the Social Insurance Fund - KBC for injuries in 2018
393 1 02 02050 07 21 00 160
If you do not submit your payment in accordance with Form 4-FSS on time, Social Insurance will oblige you to pay a fine. There is also a separate budget classification code for it.
KBC for payment of fines on contributions from injuries
393 1 02 02050 07 3 000 160
For more information about the new codes, see the article “ Have the KBK codes changed for 2018?»
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Since January 1, 2017, the Social Insurance Fund (SIF) of the Russian Federation has been responsible for administering insurance premiums only for compulsory social insurance against industrial accidents and occupational diseases. Let us recall that until 2017, contributions for compulsory social insurance in case of temporary disability and in connection with maternity were also paid to the Social Insurance Fund. Which KBK and within what time frame are contributions to the Social Insurance Fund paid in 2018?
When should contributions be made to the Social Insurance Fund?
Insurance premiums Insureds pay monthly for “injuries” for a specific month no later than the 15th day of the next month. If the last day of payment falls on a weekend or non-working holiday, contributions can be paid on the first working day following such a day (Clause 4, Article 22 of Federal Law No. 125-FZ of July 24, 1998).
Which KBK should I pay my contributions to the Social Insurance Fund at?
The BCC in the Social Insurance Fund 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, regardless of whether “injury” contributions are paid for periods before 2017 or later.
But if in 2018 the policyholder needs to transfer contributions to VNiM, which before 01/01/2017 were paid to the FSS, then it must be remembered that such contributions must now be transferred to the Federal Tax Service. And the BCC for payment of contributions will be as follows:
| Contributions to VNiM (paid to the Federal Tax Service) | KBK |
|---|---|
| For periods expired before 01/01/2017 | |
| Contributions | 182 1 02 02090 07 1000 160 |
| Penalty | 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 |
| Penalty | 182 1 02 02090 07 2110 160 |
| Fine | 182 1 02 02090 07 3010 160 |
The state institution - the regional branch of the Social Insurance Fund of the Russian Federation for the Republic of Khakassia (hereinafter referred to as the Regional Branch) reports that from January 1, 2017, the administration of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is transferred to the tax authorities.
In this regard, the Regional Office recommends that policyholders pay insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity for December 2016 before December 30, 2016 By KBK 393 1 02 02090 07 1000 160.
This will allow you to transfer information about the status of the policyholder’s personal account to the tax authorities without any balances and avoid controversial issues about the presence (absence) of debt.
From January 1, 2017, payment of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity should be made to the tax authorities, including:
for December 2016, if the actual payment is made in 2017 - on KBK 182 1 02 02090 07 1000 160;
for periods from January 2017 - to KBK 182 1 02 02090 07 1010 160.
Please note that the functions of administering insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are retained by the Social Insurance Fund of the Russian Federation, payment of the corresponding contributions is made by policyholders in 2017 for the current KBK 393 1 02 02050 07 1000 160.
Below are the budget classification codes for payments for compulsory social insurance, currently in force and from January 1, 2017:
Insurance premiums to the Social Insurance Fund against accidents KBK
393 1 02 02050 07 1000 160
contributions are paid in FSS
Insurance contributions to the Social Insurance Fund from accidents at work and occupational diseases for workers
since 2017 of the year
(kbk has not changed)
393 1 02 02050 07 2100 160 — fine
393 1 02 02050 07 3000 160 - fines
182 1 02 02090 07 1010 160
social insurance
since 2017 of the year
182 1 02 02090 07 2110 160 — fine
182 1 02 02090 07 3010 160 - fines
182 1 02 02090 07 1000 160
contributions are paid in Inspectorate of the Federal Tax Service
Insurance contributions to the Social Insurance Fund for compulsory social insurance in case of temporary disability and in connection with maternity for employees
(debts) for 2016
182 1 02 02090 07 2100 160 — fine
182 1 02 02090 07 3000 160 - fines
KBK FSS 2018
Since January 1, 2017, the Social Insurance Fund (SIF) of the Russian Federation has been responsible for administering insurance premiums only for compulsory social insurance against industrial accidents and occupational diseases. Let us recall that until 2017, contributions for compulsory social insurance in case of temporary disability and in connection with maternity were also paid to the Social Insurance Fund. Which KBK and within what time frame are contributions to the Social Insurance Fund paid in 2018?
When should contributions be made to the Social Insurance Fund?
Insurance premiums for “injuries” for a specific month are paid monthly by policyholders no later than the 15th day of the following month. If the last day of payment falls on a weekend or non-working holiday, contributions can be paid on the first working day following such a day (clause 4 of Article 22 Federal Law dated July 24, 1998 No. 125-FZ).
Which KBK should I pay my contributions to the Social Insurance Fund at?
The BCC in the Social Insurance Fund 2018 for employees has not changed compared to 2017 and still depends on the type of payment (contributions, penalties or fines):
Insurance contributions to the Social Insurance Fund “for injuries”: KBK in 2018
Every accountant must know what current BCCs are in effect in 2018 for paying insurance premiums for insurance against industrial accidents and occupational diseases (they are also called “injury” premiums). In this article we provide a table with the current BCCs that must be indicated in payment orders for the transfer of contributions to the Social Insurance Fund for injuries in 2018.
Contributions for injuries in 2018
In 2018, pension and medical contributions, as well as contributions for compulsory insurance in case of temporary disability and in connection with maternity, continue to be administered by the Federal Tax Service of Russia. At the same time, insurance premiums for injuries remain under the control of the bodies of the Social Insurance Fund of the Russian Federation.
Accordingly, in payment orders for the transfer of contributions for injuries in 2018, it is necessary to indicate the values of the BCC, which attribute the payment to the Social Insurance Fund.
Reporting to the Social Insurance Fund in 2018
In 2018, you must report pension, medical and compulsory insurance contributions in case of temporary disability and in connection with maternity to the tax authorities. And for contributions “for injuries” - to the Social Insurance Fund. Below is a convenient table on where to submit reports in 2018 for all types of insurance premiums.
Details for contributions from accidents and injuries 2018, KBK FSS payment for employees
What are the BACs for accidents?
Budget classification codes in order to correctly transfer contributions electronically for the payment of insurance contributions for compulsory social insurance, NS and PZ to the Social Insurance Fund of the Russian Federation, and for government services. Otherwise, fines and penalties are also possible.
KBK codes in the FSS injuries, NS and PZ, penalties, fines, arrears in 2017
Have the BCCs changed for contributions to the Social Insurance Fund in 2018? No, there were no changes to the social insurance codes, it remained the same 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 injuries at work and occupational diseases
KBC voluntary contributions to the Social Insurance Fund in 2017 for individual entrepreneurs for themselves
Details of the Social Insurance Fund Moscow 2018, official website, Contributions for compulsory social insurance
Recipient: UFK for Moscow (Governmental institution - Moscow regional branch of the Social Insurance Fund of the Russian Federation)
INN 7710030933 Checkpoint 770701001
BIC of the recipient's Bank: 044525000
Recipient's BANK: Main Directorate of the Bank of Russia for the Central Federal District of Moscow (Abbreviated name - Main Directorate of the Bank of Russia for the Central Federal District)
Recipient's ACCOUNT NUMBER: 40101810045250010041
For policyholders (IPs) 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 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.)
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
Official website of the state institution FSS Moscow
ERRORS in the PAYMENT ORDER (payment) in the FSS of the Russian Federation and PENALTY, liability
If the payment order for the transfer of insurance premiums contains incorrect payment parameters:
- Federal Treasury account;
- KBK contributions to the Social Insurance Fund 2018;
- name of the beneficiary bank of the regional branch of the social insurance fund.
- KBK 18210202090071010160 – for contributions for sick leave and maternity leave accrued after 2016;
- KBK 18210202090071000160 – for contributions for sick leave and maternity leave accrued before 2017;
- KBK 393 1 02 02050 07 1000 160 – for contributions for compensation in case of accidents and work-related injuries.
- KBK 18210202090072110160 – for contributions for sick leave and maternity leave accrued after 2016;
- KBK 18210202090072100160 – for contributions for sick leave and maternity leave accrued before 2017;
- KBK 393 1 02 02050 07 2100 160 – for contributions for compensation for accidents and work-related injuries.
- KBK 18310202090073010160 – for contributions for sick leave and maternity leave accrued after 2016;
- KBK 18310202090073000160 – for contributions for sick leave and maternity leave accrued before 2017;
- KBK 393 1 02 02050 07 3000 160 – for contributions for payments in case of accidents and work-related injuries.
- 1000 - for contributions;
- 2100 - for penalties;
- 1000 - for fines.
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then the obligation to pay contributions is considered not fulfilled.
Other errors do not prevent the transfer of money to the budget or the payment of contributions, which means they will not lead to the accrual of penalties. Such shortcomings include: incorrect TIN or checkpoint of the recipient.
FSS NS and PZ payment, sample filling in 2018, where to pay
How to correctly fill out a payment order to the Federal Social Insurance Fund of the Russian Federation in 2018 in case of an accident? This is a very important question, because if the money goes “by”, 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 Tax Service.
Sample payment form to the Federal CC of the Russian Federation for “injuries”
So we looked KBK FSS for injuries, NS and PZ, penalties for insurance premiums to the Social Insurance Fund to correctly draw up instructions for contributions.
Reporting via the Internet. Contour.Extern
Federal Tax Service, Pension Fund of the Russian Federation, Social Insurance Fund, Rosstat, RAR, RPN. The service does not require installation or updating - 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!
KBK for the Social Insurance Fund in 2017 - insurance premiums for employees
Send by mail
KBK FSS - 2017 for employees in relation to contributions for disability and maternity insurance changed compared to the codes in force in 2016. Let's look at what codes are relevant for payments to the Social Insurance Fund in 2017.
Who should pay contributions using the KBK FSS for employees in 2017
Payment of social insurance contributions for employees is the responsibility of employers. These include individual entrepreneurs and legal entities that have hired employees or enter into civil contracts with individuals for the performance of work or provision of services, which stipulate the conditions of social insurance (these conditions can only apply to payments for injury insurance).
At the same time, it is important to indicate the correct BCC on the payment slip for contributions to the Social Insurance Fund. Otherwise, the payment will most likely fall into the unknown category.
The correctness of the instructions of the KBK acquired particular importance in 2017 in connection with the change from this year of the administrator of contributions for disability and maternity insurance. The tax service became the new administrator, and this payment itself turned out to be an analogue of a tax payment. Accordingly, the meaning of the BCC has changed.
Another innovation was the introduction of additional BCC values for payments accrued before the 2017 changes, but paid according to the new requirements. This has led to the fact that for contributions transferred to the jurisdiction of the Federal Tax Service for the Social Insurance Fund, the KBK-2017 exists in 2 versions.
However, the changes did not affect “unfortunate” contributions. They are still supervised by the FSS itself, and the BCC for them remains the same.
Read more about the innovations in the KBK-2017 in the publication “Decoding the KBK in 2017 - 18210102010011000110 and others.”
What BCCs have been established for the Social Insurance Fund for 2017 (changes compared to 2016)
The current KBK codes were approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. Of these, payments to the Social Insurance Fund that individual entrepreneurs and legal entities that are employers are required to pay correspond to:
For penalties on transfers to the Social Insurance Fund in 2017, the following code values apply:
Fines for 2017 will need to be transferred by code:
For changes in the form of a certificate issued by the Social Insurance Fund regarding arrears on “accident” contributions, read the material “Certificate of arrears on “injury” contributions will be issued in a new way.”
Since 2017, new BCCs for social insurance contributions for sick leave and maternity leave have come into effect due to their transfer to the control of the Federal Tax Service. At the same time, the new codes began to have 2 variants of meaning: for payment of charges made before 2017, and charges made after 2016. The codes used for payments for “unfortunate” contributions have not changed, since these contributions remain under the control of the Social Insurance Fund.
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Many people incorrectly indicate insurance against industrial accidents and occupational diseases in KBK payment orders. As a result, payments are lost, debt and penalties arise. Current KBK FSS against 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 are waiting for the collection to be issued. In addition, debts often arise due to an incorrect FSS KBK. Therefore, the fund asks them to double-check. We will describe below which FSS BCCs must be indicated starting from 2017.
KBK FSS against accidents for 2017
Since 2017, insurance in case of temporary disability and in connection with maternity is administered by the Federal Tax Service, and contributions from accidents are still administered by the Social Insurance Fund. Therefore, for contributions for injuries, the codes are the same - with the payment administrator 393 .
KBK FSS NS and PZ for 2017 for legal entities
As can be seen from the table, the KBK penalties of the FSS 2017 differ from the code for contributions and fines by 14-17 categories:
Download the KBK table on insurance premiums for 2017
KBK FSS in case of temporary disability 2017
Note! Since 2017, contributions for temporary disability have been administered by the Federal Tax Service, so do not confuse the codes. KBK in case of temporary disability 2017 and in connection with maternity now start with numbers 182 . Such contributions are paid not to the Social Insurance Fund, but to the tax service.
From January 2017, social contributions must be transferred using the new KBK - 182 1 02 02090 07 1010 160. If you need to pay off debts for 2016 and earlier periods, code -182 1 02 02090 07 1000 160.
KBK FSS 2017: policyholder risks
The company transfers payments for injuries to the Social Insurance Fund. Therefore, you need to fill out payment slips according to the rules from Appendix 4 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
Select the correct budget classification code for contributions to the Social Insurance Fund and indicate it in field 104 of the payment order. In 2017, the BCC for injury contributions paid by employers is the same as it was before - 393 1 02 02050 07 1000 160 . But for penalties in 14-17 digits of the BCC, you need to set the value to 2100 (see table above).
If you have mixed up the KBK payment order, find out from the fund what to do. The payment may be lost, and accumulating debts to the Social Security Fund is risky. As statistics show, the FSS began to charge greater penalties to policyholders. In addition, from 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 revenues are important to the fund, so it began to pay more attention to arrears and identify them more often. So the likelihood of penalties being charged is also high.
In addition, you will have to answer for non-payment of contributions for injuries under the Criminal Code of the Russian Federation. 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 evasion of more than 2 million rubles, which exceeds 10% of the amount payable. The maximum penalty is imprisonment for four years. Fine - 500 thousand rubles. A company or entrepreneur will be able to be released from punishment if they pay additional fees with penalties and fines. But provided that it was the first time they violated it.
The most extreme measure that the fund can take against the debtor is to contact the tax office with a proposal to initiate bankruptcy of the company. But such a possibility exists only with millions of debts. Usually the fund is limited to standard measures - demand, collection, collection through bailiffs. The fund works with large companies individually, conducts reconciliations and consultations. So if there is arrears, you can agree on the timing of its repayment.
Budget classification codes in order to correctly transfer contributions electronically for the payment of insurance contributions for compulsory social insurance, NS and PZ to the Social Insurance Fund of the Russian Federation, and for government services. Otherwise, fines and penalties are also possible.
KBK codes in the FSS injuries, NS and PZ, penalties, fines, arrears in 2017
Have the BCCs changed for contributions to the Social Insurance Fund in 2020? No, there were no changes to the social insurance codes, they remained the same as in 2019. 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.
| KBK number | Purpose of transfer |
|---|---|
Insurance against injuries at work and occupational diseases |
|
| 393 1 02 02050 07 1000 160 | Insurance premiums for employees for “injuries” |
| 393 1 02 02050 07 2000 160 | KBC for paying penalties to the FSS from the National Tax Service in 2020 |
| 393 1 02 02050 07 3000 160 | Fines - amounts of monetary penalties |
KBC voluntary contributions to the Social Insurance Fund in 2017 for individual entrepreneurs for themselves |
|
| 393 117 06020 07 6000 180 | voluntary contributions from the entrepreneur |
| 393 1 16 20020 07 6000 140 | Penalties for violating the deadline for submission reporting to the Social Insurance Fund or failure to submit it, late registration) |
Note: If, due to an error in the KBK FSS details, the money does not go to the correct account, the policyholder will be charged a penalty.
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Details of the Social Insurance Fund Moscow 2020, official website, Contributions for compulsory social insurance
Recipient: UFK for Moscow (Governmental institution - Moscow regional branch of the Social Insurance Fund of the Russian Federation)
INN 7710030933 Checkpoint 770701001
BIC of the recipient's Bank: 044525000
Recipient's BANK: Main Department of the Bank of Russia for the Central Federal District of Moscow (Abbreviated name - Main Directorate of the Bank of Russia for the Central Federal District)
Recipient's ACCOUNT NUMBER: 40101810045250010041
For policyholders (IPs) 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 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.)
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
Official website of the state institution FSS Moscow
Social insurance website: ... linkBranches: ... link
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ERRORS in the PAYMENT ORDER (payment) in the FSS of the Russian Federation and PENALTY, liability
If the payment order for the transfer of insurance premiums contains incorrect payment parameters:
- Federal Treasury account;
- KBK FSS contributions 2020;
- name of the beneficiary bank of the regional branch of the social insurance fund.
The remaining errors do not prevent the transfer of money to the budget or the payment of contributions, which means they will not lead to. Such shortcomings include: incorrect TIN or checkpoint of the recipient.
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FSS NS and PZ payment, sample filling in 2020, where to pay
Note: Legal entities - firms, individual entrepreneurs paying for employees.
How to correctly fill out a payment order to the Federal Social Insurance Fund of the Russian Federation in 2020 in case of an accident? This is a very important question, because if the money goes “by”, 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 Tax Service.
So, we examined the FSS KBK for injuries, NS and PZ, penalties for insurance contributions to the FSS for the correct preparation of instructions for contributions.
