Calculations for social insurance kbk. KBK FSS from accidents for 2018. KBK for payment of insurance premiums to the Pension Fund for employees

KBK of penalties on insurance premiums - in 2018-2019 they were amended. And this happened twice. This article will help you not to get confused in the codes and to pay the interest correctly. And at the same time we will tell you how to count them.

Calculation of penalties on insurance premiums in 2018 - 2019

Since 2017, the rules for determining the amount of penalties are governed 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 - applied for individuals and individual entrepreneurs (regardless of the number of days of delay in payment) and for legal entities that are late in payment for no more than 30 calendar days;
• 1/150 of the refinancing rate - is valid only for legal entities and only for a payment delay period exceeding 30 calendar days, while for 30 days of delay, a rate of 1/300 will be applied.

The "unhappy" contributions that 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 according to a formula similar to the above, using a 1/300 refinancing rate.

The refinancing rate in each of the above calculations is taken in its actual values \u200b\u200bin the period of delay. That is, if it changed during the calculation period, then such a calculation will be broken down into several formulas that use their own refinancing rates.

Filling in a payment order upon payment of a penalty

The difference between the payment of the tax amount and the penalty interest lies in filling in several fields of the payment order:

• Field 106 "Basis of payment" upon payment of penalties acquires the value "ЗД" when voluntarily calculating and repayment of debt and penalties, "TR" - at the written request of the supervisory authority or "AP" - when calculating the penalty on the inspection act.
• Field 107 " Taxable period»- to put in it a value other than 0, it is only necessary to pay a penalty interest 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 inspection report or tax claim.

In addition, for the payment of penalties, special BCCs 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 different values \u200b\u200bdepending on the type of insurance and the period for which the penalties were charged:

As for the contributions for injuries, since they remained under the jurisdiction of the FSS, the details of payments and the CSC of penalties have not changed - 393 1 02 02 050 07 2100 160.

How to comply with the payment deadline for social contributions, read this material .

KBK for payment of penalties on additional rates of insurance premiums from 04/23/2018

The Ministry of Finance, by its order No. 35n dated February 28, 2018, updated the KBK for penalties and fines for additional tariffs of insurance premiums paid to the Pension Fund of Russia for "wreckers".

Recall that additional tariffs for insurance premiums are established for taxpayers with "harmful" types of work, for which the employee has the right to retire early (approved by subparagraphs 1-18, paragraph 1 of article 30 of the Law "On Insurance Pensions" dated 28.12.2013 No. 400-FZ). The amount of additional tariffs depends on the hazard class established by a special assessment.

Order No. 35n was put into effect on 23.04.2018. From the same date, the KBK of penalties (and fines) began to depend on the results of the special assessment, and the division by periods (until 2017 or after) was canceled. You will see the BCF for this period in the table below.

Subsequently, the KBK for these penalties was changed twice more. Read about these changes below.

Changes in KBK in 2019

The current BSC for insurance premiums, including those changed from 04/14/2019, can be seen by downloading our table.

Consequences of errors in the payment of interest

Since the entry into force of the latest changes, the Treasury and the Federal Tax Service of Russia jointly organized work to independently clarify payments that were assigned the status of unclear in the system (letter of the Federal Tax Service of Russia dated January 17, 2017 No. ЗН-4-1 / 540 @) Therefore, if funds are received on the budget account using the wrong details, the Treasury will send the payment where necessary. But this does not apply to all errors. For your convenience, we have prepared a table to determine further actions depending on the type of error made:

Outcome

The rules for calculating penalties on contributions since 2017 are subject to the requirements of the Tax Code of the Russian Federation. Compliance with the special requirements for payment documents for the transfer of penalties is necessary when issuing a payment order for the payment of this payment. In some cases, mistakes in the payment document do not become an obstacle to crediting the payment to the correct Treasury account.

KBK FSS - 2017 for employees in relation to contributions for disability and maternity insurancechanged from the codes valid in 2016. Consider which codes are relevant for payments to the FSS in 2017.

Who should pay contributions using the FSS KBK for employees in 2017

Paying social insurance contributions for employees is the responsibility of employers. These include individual entrepreneurs and legal entities who have hired employees or conclude civil law contracts with individuals for the performance of work or the provision of services, in which the conditions of social insurance are spelled out (these conditions can only apply to payments for injury insurance).

At the same time, it is important to indicate the correct BCC in the payment order for payment of contributions to the FSS. Otherwise, the payment will most likely fall into the category of outstanding.

The correctness of the KBK indication acquired particular importance in 2017 in connection with the change from this year to 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 BCF value has changed.

Another innovation was the introduction of additional BCF values \u200b\u200bfor payments accrued before the changes in 2017, and paid according to new requirements. This led to the fact that for the fees transferred to the IFTS for the FSS, the KBK-2017 exists in 2 versions.

At the same time, the "unfortunate" contributions did not change. They are still supervised by the FSS itself, and the KBK for them has remained the same.

What BCC for FSS are established for 2017 (changes in comparison with 2016)

Topical kBK codes approved by order of the Ministry of Finance of Russia dated 01.07.2013 No. 65n. Of these, payments to the FSS that are required to pay by individual entrepreneurs and legal entities that are employers correspond to:

• KBK 18210202090071010160 - for contributions for sick leave and maternity payments accrued after 2016;
• KBK 18210202090071000160 - for contributions for sick leave and maternity payments, accrued until 2017;
• KBK 393 1 02 02 050 07 1000 160 - for contributions for compensation in case of accidents and industrial injuries.

For penalties for transfers to the FSS in 2017, the following code values \u200b\u200bare applied:

• KBK 18210202090072110160 - on contributions for sick leave and maternity payments accrued after 2016;
• KBK 18210202090072100160 - on contributions for sick leave and maternity payments, accrued until 2017;
• KBK 393 1 02 02 050 07 2100 160 - on contributions for compensation in case of accidents and industrial injuries.

Fines-2017 will need to be listed by codes:

• KBK 18310202090073010160 - on contributions for sick leave and maternity payments accrued after 2016;
• KBK 18310202090073000160 - on contributions for sick leave and maternity payments, accrued until 2017;
• KBK 393 1 02 02 050 07 3000 160 - on contributions for payments in case of accidents and industrial injuries.

Outcome

Since 2017, began to operate new KBK for social insurance contributions for sick leave and maternity in connection with their transfer under the control of the Federal Tax Service Inspectorate. At the same time, the new codes began to have 2 options for values: for payment of charges made before 2017, and charges made after 2016. The codes used for payments of “unfortunate” contributions have not changed, as these contributions remained under the control of the FSS.

Changes-2017

KBK for payment of insurance premiums for employees from 01.01.2017

KBK for payment of insurance premiums to the Pension Fund for employees

KBK for payment of penalties on insurance premiums to the Pension Fund of the Russian Federation for employees

KBK for payment of insurance premiums to FFOMS for employees

KBK for payment of insurance premiums to the Social Insurance Fund for employees

KBK for payment of penalties on insurance premiums to the FSS for employees

Files

Summing up the application of these KBK

An entrepreneur for whom hired employees work must fulfill the mandatory contributions for them to extra-budgetary funds. What BCC should be indicated in the corresponding payment orders? The amount of deductions, as well as the coding, depend on the conditions in which the employees work.

Employee Pension Insurance Contributions

The code budget classification does not depend on whether the employer's income from the employment of employees limit value base (300 thousand rubles). Deductions for employees with a base size of both less and more than the maximum must be paid according to the following BCC: 392 1 02 02010 06 1000 160. Separate codes for this type of payment have been canceled. The following types of contributions to the Pension Fund for the payment of an insurance pension are credited to this BCC:

• main payment;
• main payment arrears;
• debt on canceled payment;
• the resulting arrears;
• clearing payment.

Sanction payments on insurance premiums to the FIU

• Penalties - it is necessary to transfer according to KBK 392 1 02 02 010 06 3000 160.
• Penalty credited by KBK 392 1 02 02 010 06 2100 160.

If employees work in special conditions

For employers providing employees, there is an additional rate of deductions to the FIU, since the law will allow employees to retire “for harm” before the age prescribed. It is the deductions of these additional contributions will help in the future to calculate the moment from which early retirement benefits are due to employees.

1. Harmful jobs require deductions for employees according to KBK 392 1 02 02131 06 1000 160.

• Penalty for the delay in these contributions - according to KBK 392 1 02 02131 06 2100 160.
• Penalties for such contributions - for KBK 392 1 02 02131 06 3000 160.

2. For those employed in difficult working conditions KBK 392 1 02 02132 06 1000 160.

• Penalty- KBK 392 1 02 02132 06 2100 160
• Penalties - KBK 392 1 02 02132 06 3000 160.

Deductions for employees in FFOMS

Deductions for compulsory medical insurance for employees are required by KBK 392 1 02 02101 08 1011 160.

Penalty on this payment - for KBK 392 1 02 02101 08 2011 160.

Fines, if accrued - according to KBK 392 1 02 02101 08 3011 160.

Payment of contributions for employees in the FSS

1. Insurance in case of sick leave and related to pregnancy and childbirth - KBK 393 1 02 02 090 07 1000 160.

• Penalty - KBK 393 1 02 02 090 07 2100 160.
• Penalties - KBK 393 1 02 02 090 07 3000 160.

2. Social insurance against industrial accidents, injuries and occupational diseases - KBK 393 1 02 02 050 07 1000 160.

• Penalty - KBK 393 1 02 02 050 07 2100 160.
• Penalties - KBK 393 1 02 02 050 07 3000 160.

For legal entities there are several insurance premiums for social insurance, of which only contributions for injuries (accidents) are paid to the FSS. Here are the budget classification codes for these contributions.

KBK injuries for 2019

Employers are required to pay injury premiums for employees. The same procedure applies to all organizations and entrepreneurs.

Transfer "unhappy" contributions to the FSS branch at the company's address. If your organization has independent divisions, then they have the right to pay contributions for employees themselves, provided that:

• the department independently calculates and pays salaries to employees;
• the branch is on a separate balance sheet and has a current account.

If one of the 2 conditions is not met, then the parent company pays social insurance payments.

Accident contributions code - 393 1 02 02050 07 1000 160 ... It is written in field 104 of the payment order. The code itself is 20 characters long:

KBK of penalties from accidents

Organizations transfer contributions by the 15th day of the month after the reporting month. If the payment date is a day off, make the payment on the next weekday. If you did not transfer your contributions on time, then the penalty will increase for each day of delay. KBK for payment of penalties:

393 1 02 02050 07 2100 160

KBK of a fine for insurance premiums from accidents

If you do not pay contributions to the FSS or pay, but not in full, you will be charged a fine. According to article 26.24 of 125-FZ, the fine will increase if the employees of the FSS prove that the organization did not pay contributions on purpose. Code for listing the fine:

393 1 02 02050 07 3000 160

Errors in accident insurance premium codes

If you indicated the BCC with an error, the obligation to pay contributions will be unfulfilled. Then the organization has arrears in payments to Social Insurance, and later it will be charged penalties. If an error is found, you must write a statement to the FSS to clarify the payment.

Important!The Social Security Fund will review your application if there is an error in any number other than the first three. If you specified the code not 393, but other numbers, then the payment does not fit under the FSS administration, and the fund will not be able to check it. The application is made in free form.

KBK in the Federal Tax Service for temporary disability and maternity

All employers pay social security contributions for maternity and sickness to the tax office. An exception may be a taxpayer applying reduced rates. Code for the "parent" contribution to the Federal Tax Service:

182 1 02 02090 07 1010 160

To pay the penalty in this number in digital places 14-17 write 2110. To pay the fine in digital places 14-17 write 3010.

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