Requisites for payment of compulsory pension insurance. Requisites. Registration numbers of PFR and FSS

The Federal Tax Service of Russia disseminated information about changing the details when filling out payment orders for the payment of taxes, insurance premiums, fines and other payments in Moscow and the Moscow Region. The relevant information is contained in the letter of the Federal Tax Service of the Russian Federation dated 07.11.16 No. ЗН-4-1 / 21026, as well as on the official website of the service.

From the letter it became known that on February 6, 2017, the bank accounts of the UFK in the Moscow Region will be transferred to settlement and cash services at the Central Department of the Bank of Russia for the Central Federal District.

In this regard, taxes and insurance premiums it will be necessary to list by new details.

New details for paying taxes and insurance premiums in Moscow from 2017

• Name of the payee's bank: Main Department of the Bank of Russia for the Central Federal District of Moscow (Main Department of the Bank of Russia for the Central Federal District);
• Beneficiary account number: 40101810045250010041 (account for accounting of income Federal Treasury between budgets budgetary system RF on the territory of Moscow).

New details for paying taxes and insurance premiums in the Moscow region from 2017

• BIK of the Bank of the payee: 044525000;
• Beneficiary's bank: Main Department of the Bank of Russia for the Central Federal District of Moscow (abbreviated name - GU Bank of Russia for the Central Federal District);
• Beneficiary account number: 40101810845250010102 - an account for accounting for incomes distributed by the Federal Treasury Department in the Moscow Region between the budgets of the budgetary system of the Russian Federation.

Let us remind you that this is not the only change in the field of filling out payment orders. Earlier, we wrote about the changes in filling out payment orders for the payment of insurance premiums in 2017. In turn, individual entrepreneurs should familiarize themselves with the changes in the payment of insurance premiums to individual entrepreneurs for themselves in 2017.

To minimize the negative consequences of changing the details, UFK introduced transition period, during which the Main Directorate of the Bank of Russia for the Central Federal District will independently transfer funds to the new account, if in payment order old details will be indicated.

At the same time, the Federal Tax Service instructed its employees to conduct explanatory work with taxpayers on the correct filling of the details in payment orders. Recall, according to paragraph 4 of Art. 45 of the Tax Code of the Russian Federation, obligatory details in the payment order, without which the obligation to pay taxes or insurance premiums is considered unfulfilled, are the name of the recipient's bank and the account number of the Federal Treasury. Thus, if you enter these details incorrectly, the payment will need to be transferred again. Therefore, be careful, indicate new details when filling out payment orders in Moscow and the Moscow region from 2017.

Payment of contributions to the pension fund and the compulsory fund health insurance (PFR and FFOMS) requires the execution of payment documents, in which the payer must put down the appropriate budget classification codes (BCK). It is important to remember that the details for paying contributions to the Pension Fund and the Social Insurance Fund in 2018 are different for Moscow and the Moscow Region.

General BCC for payment of insurance and pension contributions

Requisites for transferring contributions in 2018:

• Pension Fund (insurance part) - 392 1 02 02 010 06 0000 160
• Pension Fund (accumulative part) - 392 1 02 02 020 06 0000 160
• FSS - 393 1 02 02 090 07 1000 160
• FFOMS - 392 1 02 02 100 08 0000 160
• TFOMS - 392 1 02 02 110 09 0000 160

Payment details for the PFR in Moscow

The PFR details for metropolitan payers will be as follows:

• Recipient - UFK in Moscow (for GU - PFR branches in Moscow and Moscow region)
• INN - 7703363868
• Check point - 770301001
• BIK - 044583001

Requisites for paying the PFR in the Moscow region

Organizations paying contributions in the Moscow Region must process payments for the Pension Fund using the following details:

• Recipient - UFK in the Moscow region (for the State Institution - PFR branches in Moscow and the Moscow region)
• Beneficiary's bank - Branch 1 of the Moscow GTU of the Bank of Russia, Moscow 705
• INN - 7703363868
• Check point - 770301001
• BIK - 044583001

FSS Moscow: requisites

• Recipient - UFK in Moscow (State Institution - Moscow Regional Branch of the Social Insurance Fund of the Russian Federation)
• Beneficiary's bank - Branch 1 of the Moscow GTU of the Bank of Russia, Moscow
• INN - 7710030933
• Check point - 770701001
• BIK - 044583001
• Current account - 40101810800000010041

FSS Moscow region: requisites

• Recipient - UFK for the Moscow Region (State Institution - Moscow Regional Regional Branch of the Social Insurance Fund of the Russian Federation)
• Beneficiary's bank - Branch 1 of the Moscow GTU of the Bank of Russia, Moscow 705
• INN - 7710030362
• Check point - 770401001
• BIK - 044583001
• Current account - 40101810600000010102

Filling in payment documents for contributions

When filling out the details of the FFOMS for Moscow, it must be remembered that from 1.01.2014 the policyholder instead of OKATO indicates OKTMO. In addition, the name of the Bank of Russia was also changed:

• in short: Branch 1 Moscow
• in full: Branch 1 of the Central Bank Main Office Russian Federation in the Central Federal District, Moscow

Particular attention should be paid to filling out the upper part of the order:

• moscow companies indicate - In GU MRO FSS Branch No. ...
• companies from the Moscow region - IN GU MORO FSS Branch No. ...

To guarantee the correct filling of payment documents, tax authorities recommend using reminders for filling out such documents posted on the websites of state funds:

• FIU - http://www.pfrf.ru/
• FSS - http://www.fss.ru/
• FFOMS - http: // www.ffoms.ru/

Frequently asked Questions:

How to find out your UIN?

UIN can be seen in a written claim for payment of a tax or fine sent from the tax office.

What are the BCCs for paying fines for failure to submit or late submission of a report?

• fines - 393 1 16 20 020 07 6000 140
• other monetary penalties - 393 1 16 90 070 07 6000 140

What is the address of the PFR Branch in Moscow and the Moscow Region?

• Legal address: 125009, Moscow, Tverskoy boulevard, 18, building 1
• Actual address: 119602, Russia, Moscow, Academician Anokhina st., 20, bldg. A

Budget classification codes in order to correctly list contributions to in electronic format to pay 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.

KBK codes in the FSS injuries, NS and PZ, penalties, fines, arrears in 2017

For contributions to the FSS in 2020 year KBK have changed? No, there were no changes in the social insurance codes, it remained as in 2019. Below is the List of income classification codes (BCF FSS), also reserved by the Ministry of Finance of the Russian Federation to reflect payments in the FSS of the Russian Federation for organizations and individual entrepreneurs.

Note: If due to an error in kBK details FSS money will not go to the required account, the policyholder will be charged a penalty.

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FSS Moscow 2020 details, official website, Contributions for compulsory social insurance

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

INN 7710030933 KPP 770701001

Beneficiary bank BIK: 044525000

Beneficiary BANK: Main Department of the Bank of Russia for Central Federal District Moscow (Abbreviated name - GU Bank of Russia for the Central Federal District)

Beneficiary ACCOUNT NUMBER: 40101810045250010041

For policyholders (IE) who voluntarily entered into a legal relationship on compulsory social insurance in case of temporary disability and in connection with motherhood:

KBK 393 117 06 020 07 6000 180 - voluntary contributions of 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 20 020 07 6000 140 - fine

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

KBK 393 1 16 90070 07 6000 140 - administrative fine

Official website of the state institution FSS Moscow

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ERRORS in the PAYMENT ORDER (payment order) in the FSS of the Russian Federation and penalties, liability

If the payment parameters are incorrectly specified in the payment order for the transfer of insurance premiums:

• federal Treasury account;
• KBK contributions to the FSS 2020;
• the name of the beneficiary's bank of the regional branch of the social insurance fund.

The rest of the mistakes do not prevent the transfer of money to the budget, the payment of contributions, so they will not lead to. Such shortcomings include: incorrect TIN or KPP of the recipient.

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Payment of FSS NS and PZ, sample filling in 2020 where to pay

Note: Legal entities - firms, employers, individual entrepreneurs, paying for employees.

How to correctly fill out a payment order in the FSS of the Russian Federation in 2020 in case of an accident? This is a very important issue, 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 on the NS.

So we examined the FSS BCK for injuries, NS and PZ, penalties on insurance premiums in the FSS for the correct preparation of the contribution order.

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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 the delivery of the report the first time. Send reports to the Federal Tax Service directly from 1C!

If you are individual entrepreneur, then annually are required to make fixed payments to the Pension Fund of Russia (aka) and to Federal fund compulsory health insurance (aka FFOMS).

These payments are required to be made, regardless of whether you are employed elsewhere, conduct business, or simply lie on the couch, being registered as an individual entrepreneur. On mandatory contributions An individual entrepreneur is also not affected by the taxation system on which it is located (STS, OSNO, UTII, PSN - everyone pays!), Nor the amount of your income or expenses.
In any case, you are obliged to transfer fixed payments to these two funds (PFR and FFOMS) annually.

This payment is fixed annually and indexed every year. Most often, of course, - in the big direction.

Calculation of insurance premiums for individual entrepreneurs in the Pension Fund of Russia and FFOMS for a month

Since 2018, when calculating insurance premiums for individual entrepreneurs, the size does not matter. Instead, in accordance with article 430 of the Tax Code of the Russian Federation for 2018, 2019 and 2020, fixed contributions are established (see the table above). To find out the amount per month, you just need to divide these amounts by 12.

REFERENCE: Until 2018, the amount of insurance premiums depended on the value of the minimum wage and the formula for calculating insurance and medical premiums for individual entrepreneurs was as follows:
PFR \u003d minimum wage x 26% x 12 months.
FFOMS \u003d minimum wage x 5.1% x 12 months.

When to pay contributions to individual entrepreneurs

Before answering this question, you need to remember very important information:
Individual entrepreneurs working without registered employees have the opportunity to deduct 100% of insurance premiums to the Pension Fund and FFOMS from the tax burden imposed on them by one or another taxation system.

Example.
You are engaged in the provision of soap making services. For the first quarter, you made 30 thousand rubles worth of soap. You work on the simplified tax system, pay 6% tax. From 30 thousand rubles. 6% is 1800 rubles. So, you pay these 1800 at the end of the quarter not to the tax one, but to the Pension Fund of Russia!
In total, it turns out that for the remaining 3 quarters you need to pay to the Pension Fund of Russia and FFOMS: (The total amount of the insurance premium is 1800 rubles)

You can pay fixed premiums once a month, once a quarter, once every six months or once a year - anytime! It is important to cover with an insurance premium advance payment, which individual entrepreneurs must pay on a quarterly basis!

If you did not pay to the Pension Fund, but sent the money to the tax authorities, and at the end of the year it turned out that insurance premiums completely cover the tax (because all 100% of contributions are deducted from the tax), then you will have to withdraw this money from the tax authorities back, which will be quite problematic.

How to properly pay insurance premiums to the Pension Fund and FFOMS

Attention! Consider the example of contributions for 2018. Their total amount was 32,385.00 rubles.

Tip: don't pay them every month. There's no point.
We worked the first quarter, calculated the tax, and it turned out to be 10 thousand rubles. So pay in the Pension Fund and the FFOMS these 10 thousand, and first at the PFR KBK.

Nothing for the tax authorities, because the contributions were tax deductible. Remaining 22 385.00 rubles, of which 5 840.00 - in FFOMS.

For the second quarter, another 10 thousand taxes came out. Again we do not pay tax, but pay to the FIU. Remaining 12,385.00 rubles, of which 5,840,000 - in the FFOMS.

For the third quarter, another 10 thousand taxes came out. Again we do not pay tax, but pay to the FIU.

BUT! We no longer send 10 thousand to the FIU, but the remainder of the total contribution (from 26545.00), i.e. 6,545.00. And with this tranche, we close our obligations to the FIU.
But our tax was 10 thousand, and we paid 6 545.00. The rest 3,455.00 are sent to the FFOMS. It remains to pay for honey. insurance: 5 840 - 3 455 \u003d 2 385 rubles.

So already for the fourth quarter, when your tax will again be 10 thousand rubles, the remainder of 2,385 is sent to the FFOMS, and the remaining 7,615.00 - to the details of the tax authorities!

Important! Sending to the FIU or FFOMS means the use of the KBK for such payments, but the recipient is the IFTS.

Of course, this is just an example, and your tax in the first quarter may amount to an amount exceeding insurance contributions to the Pension Fund of Russia and FFOMS. Then it is better to pay for everything immediately in the first quarter, and then you will have to make advance payments quarterly.

With this scheme outlined above, you relieve yourself of the burden of monthly payments and any risk of penalties and other penalties from the tax authorities.

1 percent in the Pension Fund of the Russian Federation on income exceeding 300 thousand rubles

On next year, after you have made a fixed installment in extrabudgetary funds, in case your income has exceeded 300 thousand rubles, please be so kind to pay 1% of the amount that has exceeded these 300 thousand.

An example for dummies.
Your income for the year was 487,000 rubles. Of this amount, 187 thousand is an excess of 300 thousand, and from 187 thousand you must pay 1%. It will be 1870 rubles.

Be careful! You need to pay for the details of the Pension Fund, not the FFOMS! Deadline - until July 1 following reporting year... If contributions are due in 2018, a new one must be used. Since March 2018, contributions of 1% must be transferred to the KBK, as for fixed contributions - 182 1 02 02 140 06 1110 160 (Order of the Ministry of Finance of the Russian Federation dated February 28, 2018, No. 35n), indicating the details of the IFTS in the payment order.

If your income has exceeded 300 thousand already in this year, you can not wait for next July and already boldly pay 1% of the excess on the corresponding payment to the PFR KBK.

Do I need to pay insurance premiums when closing an individual entrepreneur

In the event that you close an individual entrepreneur, the tax inspector, accepting the closing documents from you, may require receipts confirming the fact that all contributions have been paid to the FIU for the year in which the closing procedure is performed. Remember - you are not required to pay insurance premiums when applying for closing! We read Art. 432 of the Tax Code of the Russian Federation, based on which this can be done within 15 days after the IP closure.

On the other hand, the insurance premium can be deducted from the tax, as we already know that it will be impossible if you carry money to the Pension Fund after closing, and not before. Therefore, before closing the IP, pay all contributions to the Pension Fund and FFOMS, according to the calculations for the month given above.

Receipt for payment of insurance premiums to the FIU

The most convenient way to pay insurance premiums is to generate your own receipt on the official website of the Pension Fund.

This is very easy to do.
Step 1... Follow the link: https://www.pfrf.ru/eservices/pay_docs/ and see the following:

Step 2... We select the item "Insurant", our constituent entity of the Russian Federation and then the item "Payment of insurance premiums by persons who voluntarily entered into legal relations under the GPT".

A window with payment details will open:

Attention! The service has not yet introduced changes in the KBK part.

After entering the data, you can either print the receipt or download it in PDF format. This is how it should look like:

Such a receipt will not work directly for payment at the bank due to the incorrect BCC. However, you can pay insurance premiums through the Internet bank, the same Sberbank-Online, by filling out an electronic payment order on the basis of a generated receipt. Or from your checking account. The main thing is that the money for you comes to them, but where they came from, from which bank and account - it makes no difference.

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

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

INN 7710030933 KPP 770701001

KBK 393 1 02 02 050 07 1000 160 - insurance premiums

KBK 393 1 02 02 050 07 2100 160 - penalty interest

KBK 393 1 020 2050 07 3000 160 - fines

For policyholders who voluntarily entered into a legal relationship under compulsory social insurance in case of temporary disability and in connection with maternity:

KBK 393 117 06 020 07 6000 180 - voluntary insurance contributions

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 20 020 07 6000 140 - fine

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

KBK 393 1 16 90070 07 6000 140 - administrative fine

How to find out UIN

1. For current payments in field 22 ("Code" in the payment order) 0 is entered.

2. From the claim for the payment of taxes and contributions.

If the company has tax arrears or arrears, then it will be asked to pay taxes and contributions, 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 motherhood from 01.01.2017.

Listed in the Federal Tax Service

1. KBK for contributions for reporting periods before 01.01.2017:

2. KBK for contributions for reporting periods starting from 01.01.2017:

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