Kbk for payments of insurance premiums to the tax office. Kbk for payment of penalties on pension insurance contributions

In 2017, the Federal Tax Service began administering insurance premiums. The money is sent to the tax authorities. You will find new payment cards in this material.

As soon as tax inspectors received payment cards for contributions, they began to collect debts from companies. Once a contribution request is received, you have eight days to settle the budget. Otherwise, contributions are forcibly debited from the account.

Below you will find a reminder about how to fill in payment orders for insurance premiums in 2017.

Payment of contributions in 2017: new BCCs for insurance premiums

Contributions to compulsory pension, social and health insurance are levied on payments under employment and civil contracts that involve the performance of work and the provision of services. Tariffs for each type of insurance remained at the level of last year, but the limits of taxable payments changed.

Contributions to compulsory pension insurance

As a general rule, contributions to compulsory pension insurance are charged at a rate of 22 percent until the total amount of payments to the employee since the beginning of the year (taxable base) reaches 876,000 rubles. Payments that exceed this limit are subject to pension contributions at a rate of 10 percent.

For some categories of payers, reduced and additional tariffs have been established. If a company or entrepreneur is entitled to reduced tariffs, contributions in excess of RUB 876,000. are not charged at all.

KBK PFR in 2017

When transferring regular pension contributions for the months of 2017, indicate KBK 182 1 02 02010 06 1010 160. Send arrears for periods that expired before 2017 to KBK - 182 1 02 02010 06 1000 160.

Other codes for additional pension contributions. Here you will have to choose one of four KBK.

If the tariff does not depend on the special assessment:

• contributions at the additional rate for employees on list 1 should be sent to KBK 182 1 02 02131 06 1010 160;
• contributions at the additional rate for employees on list 2 - at KBK 182 1 02 02132 06 1010 160.

If the tariff depends on a special assessment:

• KBC contributions at an additional rate for employees on list 1 - 182 1 02 02131 06 1020 160;
• KBC contributions at the additional rate for employees on list 2 - 182 1 02 02132 06 1020 160.

The BCC for additional pension contributions is not divided into periods before and after January 1, 2017. Officials decided that this is not necessary. Therefore, all contributions for additional tariffs, including for periods before 2017, must be transferred to unified codes from January 1.

See the table below for the payment of penalties and fines.

Contributions for compulsory health insurance

The rate of contributions for compulsory health insurance does not depend on the amount of payments. Therefore, all payments without restrictions are subject to contributions at a rate of 5.1 percent.

KBK FFOMS in 2017

To transfer insurance premiums for compulsory medical insurance, credited to the budget of the Federal Compulsory Medical Insurance Fund, KBK 2017 choose this way.

If you pay insurance premiums for compulsory medical insurance for the months of 2017, putKBK of insurance premiums for compulsory medical insurance 2017 — 182 1 02 02101 08 1013 160. KBK FFOMS in 2017 for periods expiring before 2017 - 182 1 02 02101 08 1011 160.

All KBK FFOMS 2017, including KBK penalties FFOMS, see table below.

Contributions to compulsory social insurance

If the company is not entitled to reduced rates, contributions in case of temporary disability and in connection with maternity pay at a rate of 2.9 percent. From the moment the total amount of accruals for an employee reaches 755,000 rubles, social contributions are not accrued.

KBK FSS in 2017

BCC for contributions in case of temporary disability and maternity put the following:

• for the months of 2017 - 182 1 02 02090 07 1010 160;
• for periods expiring before 2017 - 182 1 02 02090 07 1000 160.

Contributions “for injuries” should be transferred to last year’s codes. For current payments - 393 1 02 02050 07 1000 160.

All codes, including KBK for penalties and fines, are in the table below.

New BCCs for insurance premiums from 2017: table

Filling out payment orders for insurance premiums in 2017*

*If a company pays contributions for periods before 2017, it must indicate the details of the tax service and special BCC. Fill out payments for the months of 2017 by analogy with the difference only in the BCC (see above “New BCC for insurance premiums from 2017: table”).

Sample payment order for health insurance premiums

Fill out payments for contributions for injuries according to the same rules as last year. Enter the same KBK, indicate the recipient as FSS, enter 08 in the status field, and “0” in field 107.

Which BCCs for compulsory medical insurance contributions must be indicated in the payment order when transferring them to the budget in 2018? Have the budget classification codes for medical contributions changed at all? Who should I indicate as the payee? You will find answers to these and other questions in this reference material.

Medical contributions under tax control

Let us remind you that since 2017, pension and medical contributions, as well as contributions for compulsory insurance in case of temporary disability and in connection with maternity, are administered by the Federal Tax Service of Russia. In this regard, you need to report and pay contributions, except for contributions “for injuries” to the Social Insurance Fund, through the Tax Service of Russia.

Since 2019, the BCC for payment of mandatory medical contributions has not changed. They are still supervised by the Federal Tax Service.

Payment of contributions for medical insurance in 2019: BCC and other details

In terms of payment of insurance premiums for compulsory health insurance in 2019, the BCC did not change. The recipient of these payments is the Federal Tax Service of Russia.

If we talk about filling out a payment order for the transfer of medical contributions within the framework of compulsory medical insurance, then:

• in the TIN and KPP field of the recipient of the funds - you need to indicate the TIN and KPP of the tax inspectorate, which administers the payment of contributions to compulsory medical insurance;
• in the “Recipient” field - indicate the abbreviated name of the Federal Treasury body and in brackets - the abbreviated name of the Federal Tax Service, which oversees the payment of health insurance contributions;
• in the KBK field, the budget classification code current in 2019, consisting of 20 characters (digits), must be indicated. In this case, the first 3 characters indicating the code of the chief administrator of these budget revenues must have the value “182” - that is, designate the Federal Tax Service of Russia.

BCC values ​​for compulsory medical insurance contributions: table for 2019

Now we present a table that summarizes the current KBK for 2019 when paying medical contributions, which organizations and individual entrepreneurs transfer for their employees, and entrepreneurs also transfer for themselves in a fixed amount.

If you made a mistake in the KBK: what to do

When indicating the BCC for insurance premiums for compulsory medical insurance in 2019, there is always a possibility that some accountants will transfer the payment for medical premiums for employees to an outdated budget classification code or make an inaccuracy when indicating the BCC that is current for 2019. And if the error only crept into the KBK, then nothing terrible happened. Payment of compulsory medical insurance contributions can be clarified.

To clarify the payment details for medical contributions for compulsory medical insurance, submit to the tax office an application in any form and documents that confirm the transfer of the payment to the budget. Based on this information, the Federal Tax Service will decide to clarify the payment.

Below is a sample of such a statement that you can rely on in 2019.

You all know that from January 1, 2017, the administrator of insurance contributions for compulsory pension, medical and social insurance has changed. Instead of the Pension Fund and the Social Insurance Fund, it is now the Federal Tax Service of Russia. Therefore, all contributions in 2017 (except for contributions “for injuries”) need to be transferred not to the funds, but to the tax office.

Novyk KBK on insurance premiums to the Federal Tax Service in 2017

In order for contributions to reach the correct addressee, the correct budget classification code must be indicated in the payment slip (field 104). Since the Tax Service has become this addressee since 2017, the BCC has changed. Back in December last year, the Russian Ministry of Finance issued Order No. 230n dated December 7, 2016 (hereinafter referred to as Order No. 230n), establishing new KBK, including and to pay insurance premiums in 2017, and submitted it for registration to the Ministry of Justice. 01/12/2017 The Order on the BCC was recognized as not requiring registration and came into force from the date of its signing ().

Note!
To pay insurance premiums in 2017 for December 2016, as well as periods that expired before 01/01/2017, one KBK is used, and for periods starting from 2017 (January, February, etc.) - other KBK.

New KBK differ from old ones, first of all, in the administrator code. Previously, when transferring contributions to the Pension Fund, you indicated the first three digits of the KBK “392”, and in the Social Insurance Fund - “393”. Now they have been replaced by the Russian Federal Tax Service code - “182”.

In addition, for KBK intended for payments for periods starting from 2017, the code of the income subtype group has changed (14 - 17 digits of KBK). You can see all this in the tables below.

Table 1 - KBC for employers to pay insurance premiums for employees in 2017

Also, in Order No. 230n, the Russian Ministry of Finance provided for new BCCs for paying pension contributions at an additional rate for “harmful” workers. Please note that employers who have carried out a special assessment of working conditions use different codes than those who have not carried out a special assessment.

Table 2 - KBC for employers to pay pension contributions for employees at an additional rate in 2017

Table 3 - KBC for individual entrepreneurs to pay insurance premiums “for themselves” in 2017

<*>For the purpose of calculating fixed insurance premiums by entrepreneurs, from January 1, 2017, a minimum wage of 7,500 rubles is applied.

Notice!
In 2017, payments for insurance premiums against industrial accidents and occupational diseases, as well as penalties and fines for them, as before, must be sent to Social Insurance. Therefore, the BCC for their payment has not changed.

Table 4 - KBC for payment of “injury” contributions for employees (penalties and fines on them) in 2017

Deadlines for payment of insurance premiums in 2017

In accordance with clause 3 of Article 431 of the Tax Code of the Russian Federation, insurance premiums for the past calendar month are transferred to the budget until the 15th day (inclusive) of the next calendar month. If the deadline for payment falls on a weekend or a non-working holiday, then the tax obligation is fulfilled on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Thus, insurance premiums in 2017 must be transferred no later than the dates indicated in Table 5.

Table 5 - Deadlines for payment of insurance premiums to the Federal Tax Service in 2017

So, in 2017:

1. Transfer contributions for compulsory pension, medical and social insurance (with the exception of contributions “for injuries”) to the Federal Tax Service at the place of registration according to the new BCC:
. transfer contributions for December 2016 with a payment deadline in January 2017 via KBK with the new administrator code “182” - Federal Tax Service of Russia; BCC numbers from 4 to 20 remain unchanged (with the exception of pension contributions at additional tariffs);
. transfer contributions for periods starting from 2017 using the KBK with the new administrator code “182” - the Federal Tax Service of Russia and the new code of the income subtype group;
2. Transfer contributions “for injuries” to the territorial offices of the Social Insurance Fund according to the previous KBK;
3. Transfer contributions to the Federal Tax Service and the Social Insurance Fund no later than the 15th day of each month.

What has changed in KBK regarding insurance premiums in 2019

From January 1, 2019, changes occurred in the procedure for the formation and application of the budget classification for insurance premiums. The Federal Tax Service reports this on its website. But don’t be alarmed, in fact, the contribution codes for the current periods have not changed.

By Order of the Ministry of Finance of Russia dated November 30, 2018 No. 245n, the following changes were made to the list of BCCs:

• excluded KBK 18210202140061200160 “Insurance contributions for compulsory pension insurance in a fixed amount, credited to the budget of the Pension Fund of the Russian Federation for the payment of insurance pensions (individual entrepreneur contributions from income over 300 thousand rubles for periods expired before January 1, 2017)”;
• renamed KBK 18210202140061100160 “Insurance contributions for compulsory pension insurance in a fixed amount, credited to the budget of the Pension Fund of the Russian Federation for the payment of insurance pensions (payment amount (recalculations, arrears and debt on the corresponding payment, including canceled ones) for billing periods expired before January 1, 2017)".

Accrued amounts previously transferred to the budget under the excluded BCC 182 1 02 02140 06 1200 160 should be transferred to the budget under BCC 182 1 02 02140 06 1110 160. That is separate BCCs for fixed contributions of individual entrepreneurs no longer exist even for previous periods.

Note: There are no other changes in KBK insurance premiums in 2019.

How to find out the details of the new cbk for payment of insurance premiums in 2019 to the Pension Fund of the Russian Federation, FFOMS for compulsory pension and health insurance, for organizations for employees on the simplified tax system, UTII and individual entrepreneurs, both additional payments for legal entities and pension fixed contributions with income up to 300,000 thousand and above this 1% for entrepreneurs. Below are changes and latest news on the details of penalties and fines on contributions.

Insurance codes were approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n (as amended on March 1, 2017 No. 27n).

KBK - necessary for grouping income, expenses and sources of financing the budgets of the Russian budget system. As a rule, BCCs are used for drawing up and executing budgets and preparing budget reporting. The insurance part of the KBK consists of 20 digits (digits). They, in particular, indicate the code of the chief administrator of budget revenues (or manager of budget funds), the code of the type of income (or expenses), and the code of classification of operations of the general government sector.

A commercial organization or individual entrepreneur needs codes to draw up certain types of reporting, as well as orders to transfer mandatory payments (taxes, fines, penalties, etc.) to the budget. In the payment order, details 104 are used to indicate the BCC for 2019.

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Details of KBK insurance premiums 2019 table

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KBC FINES, PENALIES for insurance premiums in 2019

Below is a table with details and KBK codes from January 2017 for organizations and legal entities paying fines to the State Tax Inspectorate for late, delayed or non-payment of insurance premiums for employees for compulsory pension, medical or social insurance. These may also be contributions at an additional rate. Penalties and fines may arise, for example, if you do not submit your DAM report to the tax office on time. Penalties also arise if the individual entrepreneur fails to pay more than 300,000 rubles on time. or for employees at the Federal Tax Service. In this case, it does not matter which taxation system, UTII, simplified tax system or patent, the individual entrepreneur works on.

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The amount of the Penalty for late delivery of the DAM is paid in three separate payments

Federal Tax Service specialists, in a letter dated 05.05.17 No. PA-4-11/8641, explained the procedure for paying a fine for failure to submit calculations of insurance premiums within the deadline established by law. According to tax authorities, such a fine must be transferred in three separate payments to three different KBKs.

For insurance premiums, it is 5 percent of the unpaid amount of insurance premiums for each full or partial month of delay (). In this case, the fine cannot be more than 30 percent of the unpaid amount and less than 1,000 rubles.

In the DAM declaration, the amount of insurance premiums is indicated separately for each of the 3 payments. Therefore, the amount of the fine for failure to submit calculations for insurance premiums must be calculated separately for each listed type of compulsory social insurance.

Kontur.Elba: Fill out payments in the web service for free

How to divide the payment if the tax authorities fined the payer of insurance premiums for a minimum amount of 1,000 rubles?

The Federal Tax Service believes that it is necessary to be guided by the provisions on insurance premium rates and pay a fine in proportion to the rate. That is, the penalty will be:

• 22/30*1000=733.33 rub. - to the Pension Fund of Russia,
• 5.1/30*1000=170 rub. - in the FFOMS,

ADDITIONAL LINKS on the topic

1. 
   The values ​​of the BCC for payments to the Social Insurance Fund for injuries from accidents are given, and a sample of filling out a payment form in the National Tax Service and the Personal Injury Law in 2019 is given.

Taking into account the changes in the execution of payment documents for reimbursement of mandatory payments for insurance obligations, interest and commissions, when drawing up payment orders, the new FFOMS KBK should be reflected. 2017 is characterized by other innovations. Thus, payments should now be sent to the fiscal authority at the place of registration (Chapter 34 of the Tax Code of the Russian Federation), and not, as previously, to the funds’ current account. In our editorial office we will take a closer look at all the nuances of creating a payment order for payment under the new BCC.

KBK, which is defined as a budget classification code, is a mandatory requisite when generating a payment document. KBK includes 20 characters and is reflected on line 104 of the payment slip. It means the ownership of the money transfer.

Order of the Ministry of Finance No. 65n approved the amended KBK directory, the table of codes was prepared by the Federal Tax Service. All KBKs begin with the characters “182”. It is worth noting that payments for the period of 2016 made in 2017 are sent to the current account indicating the newly introduced codes.

Therefore, in view of the changes in 2017, you need to fill out the field with the KBK very carefully; the FFOMS will now be sent to the current account of the tax office. When filling out a payment order, the sender of the payment must now indicate the details of the Federal Tax Service as the recipient.

If you fill out cell 104 (KBK) incorrectly and send the payment to the old code, then this amount will go to uncleared receipts, which in turn will bring a number of clarifications and clarifications. To do this, accountants need to contact the fund, reconcile the calculations, and then make a refund.

New codes are provided for the following contributions:

• pension insurance;
• health insurance;
• for temporary disability associated with pregnancy and childbirth.

To reimburse insurance amounts, accountants should draw up different payments and make payments to the bank account of the tax authority.

Mandatory calculations are calculated at established interest rates:

Note that contributions to the Social Insurance Fund for injuries, the interest rate of which depends on the field of activity and the classification of risk in the position held, are, as before, sent according to the old BCC. That is, the amounts of such obligations will continue to go to the FSS current account.

Contributions to compulsory medical insurance

Contributions to the fiscal service for compulsory medical care. insurance are transferred from all types of taxable income of employees. The new KBK FFOMS 2017 for employees is 182 1 02 02101 08 1013 160. It is worth considering that the calculated amounts for the past 2016, reimbursed in 2017, are sent to the newly created details.

In case of compensation of insurance amounts in violation of the established transfer periods, the employer will have to pay a fine and penalties. When transferring such amounts, new BCC penalties for the Federal Compulsory Medical Insurance Fund 2017 and BCC fines are also established:

New KBK for individual entrepreneurs for themselves

Individual entrepreneurs are required to make deductions “for themselves” for insurance obligations, so certain CBCs also received such payments in the new year.

New codes for individual entrepreneurs:

The calculation of the fixed payment for pension insurance is expressed by the following formula: minimum wage * 12 months * 26%.

The calculation of the fixed payment under the FFOMS is expressed by the following formula: minimum wage * 12 months * 5.1%.

If insurance amounts are reimbursed in violation of the deadlines established by the fiscal service, the individual entrepreneur is at risk of imposing penalties and interest. Other codes have also been introduced for such payments.

KBC for penalties and interest on contributions to insurance obligations for individual entrepreneurs' pensions:

Contributions for temporary disability associated with pregnancy and childbirth

These types of payments, also, taking into account innovations in legislation, are transferred to the fiscal authority using newly introduced codes. The amounts are calculated and withheld from the income received by employees. The base threshold for calculating the insured amount is 755,000 rubles.

The new code for paying this type of contribution is 182 1 02 02090 07 1010 160.

The calculated amounts of the insurance liability of the previous period (2016), reimbursed in January of the next year, are sent to the fiscal service, indicating the BCC in force in the new year.

If mandatory payments are made in violation of the deadlines established by the Federal Tax Service, employers will be required to reimburse penalties and interest. The following codes are approved for such transfers:

Deadlines

Taking into account legal provisions, refunds of mandatory payments must be made without violating the established deadlines. Thus, individual entrepreneurs, making payments “for themselves”, must transfer a fixed amount of obligations under the Pension Fund for 2016 before January 9, 2017, but not later. The date is set using the rules for transferring weekends and holidays. If the individual entrepreneur’s income exceeds 300 thousand rubles, the deadline for transferring obligations to the Pension Fund is until April 3, 2017.

Employers of workers, making transfers of insurance obligations for them, use previously established payment periods (Article 432 of the Tax Code of the Russian Federation). The deadline is set until the 15th of each month.

The reconciliation of calculations will now be checked by tax inspectors. Collection of overdue insurance amounts, including the period up to January 2017, is also their responsibility.

Rolling payments

The problem of carryover payments arises in cases where the insured amounts of the last month of the outgoing year are reimbursed in January of the next year.

For example, payment of an additional amount of insurance liability to the Pension Fund for individual entrepreneurs, calculated “for themselves”, if the amount of receipts exceeds the established threshold of 300 thousand rubles - 182 1 02 02140 06 1200 160.

Let's consider situations where the employer pays insurance obligations in the 1st quarter of 2017, the calculation of which was made in December 2016 for employees:

As you can see, when paying carryover payments, the newly introduced BCCs are installed; accordingly, payments for 2016 are already transferred to the current account of the Federal Tax Service. If the employer mistakenly indicated the old codes, it is possible to return the payment by contacting the Social Insurance Fund to clarify the payment.