Fss contributions for injuries kbk. KBK FSS from accidents for 2018. FSS in electronic form

). Therefore, if you transfer some tax (contribution) to the budget already in 2016, you need to indicate a new BCC in the payment order (if it has changed). For example, you need to pay contributions to the FIU for December in January by transferring them to the new BSC.

Accordingly, if you plan to transfer contributions before January 1, then in the payment order indicate the BCC valid in 2015. If you pay after this date, then the new BCC will be indicated.

Modified KBKs are highlighted in red.

KBK-2016 for organizations and individual entrepreneurs on OSN

KBK-2016 for organizations and individual entrepreneurs in special modes

KBK-2016 for all organizations and entrepreneurs

KBK for payment of penalties and fines

When a penalty is paid in the 14th category, "1" is changed to "2", in the 15th - "0" to "1". Upon payment of the fine in the 14th category, "1" is changed to "3".

This rule for the payment of penalties on taxes it was already in force in 2015, and for the payment of penalties on insurance premiums - this is an innovation. However, when paying penalties to the FFOMS, as before, only the 14th category changes - from "1" to "2".

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

Payment of contributions for social insurance for employees - the duty 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 on transfers to the FSS in 2017, the following code values \u200b\u200bapply:

• 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, new BSCs began to operate for insurance contributions for social insurance 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 variants of 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.

The FSS sees the main reason for the formation of debts in the fact that some companies do not pay contributions to deadline, and are waiting for the collection. In addition, debts often appear due to the wrong FSS BCC. Therefore, the foundation asks them to recheck. What KBK FSS from 2018 need to be specified, we will tell further.

Since 2018, the Federal Tax Service administers temporary disability and maternity insurance, and the FSS continues to administer accident contributions. Therefore, the codes for the injury contributions are the same - with the payment administrator 393 .

KBK FSS NS and PZ for 2018 for legal entities

As can be seen from the table, the FSS2018 CBK penalties differ from the code in terms of contributions and fines of 14-17 categories:

Download the KBK table on insurance premiums for 2018

KBK FSS in case of temporary disability 2017

Note! Since 2018, contributions in case of temporary incapacity for work are administered by the Federal Tax Service, so do not confuse the codes. KBK in case of temporary incapacity for work, 2018 and in connection with maternity now start with numbers 182 ... Such contributions are paid not to the FSS, but to the tax.

From January 2018, social contributions must be transferred according to the new KBK - 182 1 02 02 090 07 1010 160. If you need to pay off debts for 2016 and earlier periods, the code is -182 1 02 02 090 07 1000 160.

KBK FSS 2017: risks of the insured

The company transfers payments for injuries to the FSS. Therefore, payment orders must be filled in according to the rules from Appendix 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.

Choose the correct code budget classification for contributions to the FSS and indicate it in field 104 of the payment order. B2018 year KBK for the injury contributions paid by employers, the same as before - 393 1 02 02050 07 1000 160 ... But for penalties in the 14-17 bits of the KBK, you need to set the value 2100 (see the table above).

If you are confused in the KBK payment order, ask the fund what to do. The payment can be lost, and accumulating debts to the Social Insurance Fund is risky. As statistics show, the FSS began to charge more penalties to policyholders. In addition, since October 1, 2018, 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 receipts are important to the Fund, so it began to pay more attention to arrears and to identify them more often. So the likelihood of accruing interest is also high.

In addition, the Criminal Code of the Russian Federation will have to be held responsible for non-payment of contributions for injuries. 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 large crime is an evasion of more than 2 million rubles, which is more than 10% of the amount payable. The maximum punishment is four years' imprisonment. The fine is 500 thousand rubles. A company or an entrepreneur will be able to be exempted from punishment if they pay additional contributions with interest and fines. But on condition that they violated for the first time.

The most extreme measure that the fund can take against the debtor is to apply to 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 individually with large companies, conducts reconciliation and consultations. So if there is an arrears, you can agree on the timing of its repayment.

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The BCC in the FSS for 2016 for legal entities remained the same. The exception is KBK for penalties. Details in the article.

approved by order of the Ministry of Finance of Russia dated 01.07.2013 No. 65n (as amended by order of 01.12.2015 No. 190n.

BCF values \u200b\u200bdiffer depending on what contributions are paid to the Social Insurance Fund:

• contributions for temporary incapacity for work and in connection with motherhood;
• contributions for insurance against industrial accidents and occupational diseases.

When paying contributions for sickness and maternity, you should use KBK 393 1 02 02 090 07 1000 160. And when paying contributions for injuries - KBK 393 1 02 02 050 07 1000 160.

Attention: in 2016, the KBK for payment of penalties was changed. Now, in the 14-17 bits of the KBK, you need to set the code 2100. But for fines, the code remains the same - 3000.

For convenience, information on KBK in the FSS for 2016 for legal entitieswe have presented in the table below.

In order to avoid tax arrears and not to pay penalties, we advise you to constantly read magazine "Salary"... The magazine's experts will always tell you what to look for. And our "Generator KBK" will help you not to make a mistake when specifying the KBK in the payment order. You can choose a convenient subscription option, download an invoice and pay by card.

Table. KBK on insurance premiums to the FSS for 2016 for legal entities

Deadlines for payment of contributions to the FSS in 2016

In 2016, contributions to the FSS must be paid no later than the 15th day of the month following the reporting month. Moreover, this rule applies both to contributions in case of illness and motherhood, and to contributions in case of injury.

If the 15th day falls on a weekend or a non-working holiday, then the deadline for payment is postponed to the next working day.

For example, contributions to the FSS for July must be paid before August 15 inclusive. And for September - no later than October 17, since October 15 is a day off.

Recall that in 2016 it is necessary to pay contributions to the Social Insurance Fund only from payments to employees under employment contracts that do not exceed 718,000 rubles.

And from remuneration under a civil law contract, it is necessary to accrue only in the Pension Fund of Russia and FFOMS.

Contributions for injuries should be charged only if this obligation is expressly provided for by the GPC agreement.

Sample payment order to the FSS in 2016

By filling payment order for the payment of contributions, the BCC in the FSS for 2016 for legal entities must be entered in field 104. And in the purpose of payment, you must indicate the registration number of the company in the FSS. Then contributions will not be lost.

The KBK for insurance premiums paid by individual entrepreneurs, as well as for employees, has changed. In 2016, to transfer contributions to the Pension Fund until the level of wages For an employee of the maximum base, employers will have to use one BCM, and after the level of wages reaches the maximum base - other BCF. The norms on the BCC for the transfer of insurance premiums by individual entrepreneurs have undergone similar changes.

In this article, you can find all the KBC by contributions that will apply from January 1, 2016. They have already been approved by the financial department of Russia (order No. 90N dated 06/08/2015), and when transferring contributions accrued for the last month of 2015, it will already be necessary to use the new BCC.

For convenient work with new codes, we have created a table that contains all the changes concerning the KBK used in 2016. Here you can find codes for transferring contributions to the Pension Fund, the Mandatory Health Insurance Fund and the Social Insurance Fund.

So, the new KBK for 2016: insurance premiums

We remind you that in 2016 the BCC used for contributions to the pension fund will differ depending on the achievement of the maximum base. The codes for transfers to the FFOMS have also changed, which should also be taken into account when filling out payment documents in 2016.