Requisites for payment of compulsory pension insurance. Insurance premiums SP. Receipt for payment of insurance premiums to the FIU

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 will need to be transferred to 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 the old details are indicated in the payment order.

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.

Codes budget classification in order to correctly transfer 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 of individual entrepreneurs who pay 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!

For the convenience of accountants, we have collected in a table all payment details valid in 2020. Requisites for paying insurance premiums in 2020 should be sought at the place of registration with the tax authority and in the territorial body of Social Insurance and the Federal Tax Service. The KBK for the transfer of contributions in 2020 changed due to the entry into force of a new order of the Ministry of Finance.

New requisites

In 2020, new account details were set for paying taxes and contributions. This is stated in the letter of the Federal Treasury of the Russian Federation No. 05-04-09 / 27053.

Fill in payment orders with new details in the Buchsoft program.

Fill in the payment order with new details

In the "Buchsoft" program, all changes in payments have already been made. We update the details on the day the amendments come into force, so payments from accountants reach the Federal Tax Service on time. Now the cost of the program for a year with a discount is . Gift - digital signature for submission of documents to the Federal Tax Service and other authorities.

Changes in the legislation on insurance premiums from 2020

Officials made significant changes to the chapter Of the Tax Code RF concerning insurance premiums. In 2020, these amendments will have an impact on most taxpayers. For example, for simplified people, contributions at reduced rates were canceled, which is why the payment details have changed.

The table below summarizes the main changes:

In addition, the limits of the base for calculating insurance contributions for pension insurance and social insurance for temporary disability and maternity have been increased. This increase happens every year. In 2020, the limits are:

KBK for payment of insurance premiums in 2020

Since 2020, a new list of KBK has been in effect, approved by order of the Ministry of Finance dated 06/08/2018 No. 132n. But for premiums, the budget classification codes remain the same. This applies to both the contributions themselves and the fines and penalties on them. Recall the meanings of codes for insurance premiums for organizations and entrepreneurs who make payments to hired personnel:

To pay fixed insurance premiums "for oneself" for entrepreneurs, there are the following BCCs:

For special cases, the following budget classification codes are provided:

How to fill in payment bills from January 1

In 2020, contributions for social, pension and health insurance will continue to be overseen by the tax authorities.

In order for the contributions to arrive at the Federal Tax Service on time and not get stuck, you need to indicate the correct details in the payment cards:

• In box 101 of the payment order, the status of the person who issued the payment document is indicated. In 2020, in this field, when transferring insurance premiums to the IFTS, you must indicate the code "01". Individual entrepreneurs, when paying contributions for themselves or employees, must indicate the status "09".
• In field "Recipient" must indicate the name of the Federal Treasury and in brackets - the name of the tax office to which the payment is transferred.
• In field 104 the KBK is indicated in accordance with the legislation of the Russian Federation in 2020:

1. 1821020201006 1010 160 - insurance contributions to the Pension Fund for employees of legal entities and individual entrepreneurs;
2. 1821020209007 1010 160 - insurance contributions to the FSS for employees of legal entities and individual entrepreneurs;
3. 1821020210108 1013 160 - insurance contributions to FFOMS for employees of legal entities and individual entrepreneurs;
4. 1821020214006 1110 160 - fixed contributions to the PFR (individual entrepreneur);
5. 1821020210308 1013 160 - fixed contributions to FFOMS (sole proprietor).

• In field 105 indicated by OKTMO tax authorityto which the payment will be transferred.
• In the field 106 you need to specify the type of payment - "TP".
• In field 107 it is necessary to indicate the period for which the insurance premiums will be transferred.
• In boxes 108 and 109 when paying insurance premiums in the usual manner, it is necessary to indicate "0". But if the payment of penalties or fines is being made, the number of the claim must be indicated in field 108, and the date of the claim in field 109.
• Field 110 not filled.

Contributions for industrial accidents in 2020 must continue to be paid to the FSS. The rules for filling out payments have not changed:

• KBKfor payment of contributions for injuries in 2020: 3931020205007 1000 160.
• In field "Recipient" must indicate the name of the Federal Treasury, and in brackets - the name of the FSS.
• In field 105 indicated by the organization's OKTMO.
• In the "code" field, intended to indicate the UIN, you must put down the value "0".
• In box 101 it is necessary to indicate the status "08".

How to fill in separate fields of a payment order

Individual payment fields have their own details. There are quite a few of them, so we have dedicated separate articles to them on our website:

• Field 110 in a payment order in 2020
• How to fill in field 106 in a payment order in 2020

  The recipient of social insurance contributions against accidents and occupational diseases is the Social Insurance Fund at the place of registration.

  The up-to-date payment details of your tax office can be found on a special resource of tax authorities at https://service.nalog.ru/addrno.do. Indicate what type of taxpayer you are - an entrepreneur or a legal entity. Specify your address or inspection code at the place of registration, click the "Next" button and in the window that opens you will find payment details for paying insurance premiums and other tax payments.

  To search for the details of your territorial body of Social Insurance, go to the website of the FSS of the Russian Federation at the place of registration. You can find the official address on the website http://fss.ru/ru/insurance/index.shtml in the "Regional offices" section.

  Sample payment for contributions in 2020 with new details

  From January 1, new rules for payment orders are in effect. Read the instructions in the "Simplified" magazine.

  Ready samples of payments for insurance premiums for payment in 2020:

  Employee Pension Insurance Contributions

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

  Year	Minimum wage	FIU	FFOMS	Total
  2024	Not important	RUB 45,907	RUB 9 858	RUB 55 765
  2023	Not important	RUB 43 057	9 479 rub.	RUB 52,536	2022	Not important	40 433 RUB	RUB 9 114	RUB 49,547	2021	Not important	RUB 36,455	RUB 8,763	RUB 45,218
  2020	Not important	RUB 32,448	RUB 8,426	RUB 40,874
  2019	Not important	RUB 29 354	RUB 6 884	RUB 36,238
  2018	Not important	RUB 26,545	RUB 5,840	RUB 32 385
  2017	RUB 7,500	RUB 23,400	RUB 4,590	RUB 27,990
  2016	RUB 6,204	RUB 19,356.48	RUB 3,796.85	RUB 23,153.33

  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 completing the electronic payment order on the basis of the 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.