Samples of payments for individual entrepreneurs to pay fixed insurance premiums “for themselves. How to correctly fill in payment orders in the fnc
Big "insurance" changes will take place from the beginning of 2017. The contributions will have a new administrator - the tax service, which means that the rules for calculating, reporting, checking and paying will change. The question arises: what to do with insurance premiums from salaries in 2016? Is it required to issue a payment order to the FIU in January 2017, or will the contributions calculated according to the previous rules need to be transferred in a new way in January? We will discuss further.
Where do you need to pay "insurance" payments in January 2017
It has been unequivocally established that since the beginning of 2017 insurance premiums in the Pension Fund, FFOMS and contributions to the FSS in case of incapacity for work and in connection with maternity must be transferred to the accounts of tax inspectorates.
According to the details of the IFTS, it is necessary to issue payment orders in January 2017. The FIU, which previously administered pension and medical contributions, from 2017 will not be the recipient of "insurance" payments, as well as the FSS in terms of contributions in case of incapacity for work and in connection with motherhood. Payments sent to their accounts will not be counted.
This also applies to the payment of penalties to the FIU. Samples of payments in 2017 for the payment of contributions and penalties will differ not only in the BCC, but also in other details.
What details will change for "insurance" payments
In connection with legislative change the recipient of the payment in the "insurance" payments since 2017, the IFTS in which the payer of contributions is registered is indicated as such. In accordance with the change in the name of the recipient, his TIN and KPP will change.
From 2017, for "insurance" payments, you will have to indicate the UIN. If the organization will transfer contributions on demand tax office, then in this field it is necessary to indicate the UIN assigned in the requirement. Otherwise 0 will be specified.
The value of field 101 "Payer status" will also change. For contributions transferred by bank details tax authority, code 01 is indicated in this field. If another person transfers the contributions for the organization, then this field will indicate the corresponding status. Recall that the status of the compiler in payment order until 2017 in the FIU and the FSS was designated by code 08.
New BCF values have appeared for the payment of each type of contribution, including additional ones. They are also different for contributions assessed before 2017 and for contributions assessed according to the rules of Chapter 34 of the Tax Code of the Russian Federation.
In practice, this means that in 2017, when paying any insurance premiums accrued according to the rules of the Law of July 24, 2009 N 212-FZ, including for December 2016, one BCC should be indicated, and for payment of contributions calculated according to the rules ch. 34 of the Tax Code of the Russian Federation, - others.
To fill in some fields, the rules set for tax payments By order of the Ministry of Finance of the Russian Federation of November 12, 2013 No. 107n.
Fields 106 "Basis of payment" and 107 "Period" that were not previously filled in when transferring "insurance" payments must now be filled in.
Field 108 “Document number - grounds for payment” will be filled in only if the tax inspectorate issues a claim for payment of contributions, penalties and fines on them. In this case, field 109 "Date of document - grounds for payment" will also be filled.
The rest of the fields will be filled in in the same order as in the preparation of payment orders to the Pension Fund of the Russian Federation and the FSS until 2017.
There were no changes for contributions to the FSS “for injuries”. The procedure for processing payments for them remained the same.
How to indicate the purpose of payment in "insurance" payments in 2017
There are no new requirements for the wording of the purpose of payment due to the change of the administrator of contributions. As before, in field 24 you need to specify:
- type of contributions paid;
- the period for which the paid contributions were calculated;
- payer's registration number.
Sample payment order to the FIU in 2017
How to draw up a sample of filling out a payment order for taxes and contributions in 2019? What do the codes in the payment mean and how to decrypt them? Are the changes in payment orders for organizations and individual entrepreneurs approved for 2019? How do I fix mistakes in a document? We will analyze the answers to these questions in detail in the article and let you download the current form and samples.
How to fill out a payment order in 2019
The general rules for processing payments are written in Appendix 1 to the Regulation of the Bank of Russia dated September 19, 2012 No. 383-P. This document contains a list and description of the details in the payment order, as well as a standard payment form.
To fill out a standard payment order form when paying taxes and contributions to the budget, you need to use special rules, which are written in Appendix 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
A sample with a detailed explanation of each field, which you will find below in the article, will help you to correctly draw up a payment order for taxes and fees.
Experts will tell you what tax agents should take into account when filling out the payment order in the course "" of the program "".
Sample payment for taxes and contributions in 2019 with field codes
Filling in each field in the payment order for taxes and insurance premiums will help the table with instructions for filling in the fields, which is presented below in the article.
Deciphering the fields in the payment for taxes and contributions in 2019
An example of filling out a payment for taxes and contributions in 2019
Compare the payment order with the samples if you transfer taxes and contributions from employees' salaries to the budget. Most of the values in payments for other taxes are filled in in the same way.
Sample payment order for personal income tax for 2019
Sample payment order for insurance premiums for 2019
How to fix errors in payment orders
If you made a mistake in the payment, then the defect must be corrected. The procedure for correcting inaccuracies in a payment order depends on which details are recorded incorrectly. Below you will find a table with the rules for correcting payments in different situations.
How to fix |
|
---|---|
Incorrect Russian Treasury account number or recipient bank details Risk: high |
Pay the tax again. To get your money back, contact: To the bank - if it has not yet executed the payment; To the tax office at the place of registration of the organization, if the money in payment of taxes has left the account, but did not get to the account of the treasury of the region. It is impossible to specify the payment in these cases. Application form in the Federal Tax Service Inspectorate of Russia Where to go to refund or set off an overpayment of insurance premiums depends on the period of the overpayment. To recover the overpayment of insurance premiums for periods before January 1, 2017, apply to the funds with an application. Apply to the tax office for offset, refund of overpayment of insurance premiums only for calculations that have been submitted to the tax office since 2017. The offset and refund of these contributions is subject to overpayment tax rules. Application form to the FSS of Russia (for contributions for injuries or other insurance premiums for periods up to 2017) |
Indicated incorrectly: Basis of payment; Payment type and affiliation (for example, KBK, OKTMO); Payer status; TIN or KPP - your own or the recipient. At the same time, the money was transferred to the required account of the Treasury of Russia Risk: Medium |
Specify the payment. To do this, submit an application with the correct details: Download sample statements: - in the IFTS of Russia. Invalid KBK; - in the IFTS of Russia. Invalid payer status. In addition, you can order a reconciliation of calculations. Here are sample statements for this: In the IFTS of Russia; - to the FSS of Russia (for contributions for injuries for any periods and for other contributions to the FSS of Russia for periods up to 2017); - in the PFR (for contributions to compulsory pension and health insurance for periods up to 2017). |
Not everyone has yet figured out that filling out a payment order in 2017, a sample of which we provide in this material, has a number of peculiarities due to numerous changes in legislation since 2017. Let's consider them in detail.
What to be guided by
A sample of a payment order that is up-to-date for filling in in 2017 is enshrined in the regulation of the Central Bank of Russia dated June 19, 2012 No. 383-P. This form has an index of 0401060.
The basic rules for filling out a payment order in 2017 are set out:
- In the Regulation of the Central Bank of June 19, 2012 No. 383-P.
- Order of the Ministry of Finance of the Russian Federation of November 12, 2013 No. 107n.
Moreover, the second of these normative documents by order of the Ministry of Finance dated April 05, 2017 No. 58n was changed and supplemented. Thus, with regard to filling out a payment order from April 25, 2017, new rules and requirements apply.
Let us immediately note that the filling in of the payment order fields in 2017 differs depending on:
- who makes the payment - the obligated person or a third party to him;
- what payment must be made - tax, insurance premium, collection;
- there is a voluntary payment or from the IFTS has already received a request to transfer the payment within the time period specified in it.
What's new
The aforementioned changes to the rules for filling out payment orders in 2017 raised 2 rather serious issues. Namely:
- From the indicated date, the controversial issue was resolved with the completion of field 101 "Payer status".
- Now it is officially fixed how exactly to fill out payments for the transfer of taxes or insurance premiums by third parties.
The new provisions of Instruction 107n on filling out payment orders in 2017 revised the list of payer status codes for field 101. So, in the case of transferring insurance premiums according to the details of the IFTS, you must specify the code:
- 01 - when contributions for employees are transferred by a legal entity;
- 09 - if a merchant makes contributions (both for his staff and for himself).
Also, changes in the rules for filling out payment orders since 2017 affected code 08.From April 25, he talks about transferring non-tax payments to the budget, which are supervised by the Federal Tax Service Inspectorate (previously it was proposed that it would be used for personal injury contributions).
Note that new order filling out payment orders in 2017 left the situation unchanged when an organization / individual entrepreneur transfers taxes as tax agent... Including personal income tax for employees. Code 02 is still indicated in field 101 “Payer status”.
Another new thing in filling out payment orders in 2017 is that insurance premiums can be transferred for third parties. With regard to taxes, this opportunity has appeared since November 30, 2016.
Here's how third parties should act when filling out a payment order in 2017:
Features of filling out a payment by third parties | |
---|---|
Field | What to indicate |
"Tax ID of the payer" "Payer's checkpoint" | Details of the person for whom the payment is made. If for an individual without TIN, then put "0" in the corresponding field, and in the "Code" field - UIN. |
"Payer" | Details of the representative who actually transfers the money |
"Purpose of payment" | TIN and KPP (for individuals - only TIN) of the person who makes the payment. Then put the sign "//" and indicate the name of the payer of taxes or contributions. |
"Payer status" | The status of the person for whom the payment is being made: 01 - for legal entities; 09 - for individual entrepreneurs; · 13 - for individuals. |
Practice shows that filling in fields 101 and 110 of a payment order raises a large number of questions. In 2017, field 110 "Type of payment" also underwent a change that simplifies filling out the payment form. So, payers of taxes and fees are allowed not to fill it out at all. The fact is that from now on, tax authorities and funds determine the type of payment for the BCC in the payment.
At the request of the IFTS
The procedure for filling out a payment order at the request of the IFTS has its own peculiarities. In 2017:
Filling in a payment on the basis of a request from the Federal Tax Service Inspectorate | |
---|---|
Field | What to indicate |
106 "Basis of payment" | Indicate "TR". That is, the repayment of the debt on the basis of the claim received from the inspection. |
107 "Indicator of the tax period" | The deadline for payment established in the claim for the payment of taxes and fees. In the format "DD.MM.YYYY". |
108 "Document number" | Number of claim for payment of tax, insurance premium, collection |
109 | Date of the tax authority's request for payment of tax, insurance premium, due |
Also, the rules for filling out a payment order in 2017 state: if the transfer of taxes, fees, insurance premiums occurs at the request of the controlling authorities, the UIP value (field 22 - unique payment identifier) must be indicated directly in the request issued to the payer.
Otherwise, filling in tax fields in a payment order has not undergone major changes since 2017.
Individual entrepreneur insurance premiums
In the situation of filling out a payment order, an individual entrepreneur for insurance premiums since 2017 supervises these deductions Tax office Russia. That's why:
- recipient of payments - tax inspectorates;
- in field 101 - code 09.
In field 104, when filling out a payment order in 2017, one of the following BCCs must be entered:
- 182 1 02 02 140 06 1110 160 - fixed pension contributions from the minimum wage, an additional payment for such contributions;
- 182 1 02 02 103 08 1013 160 - entrepreneur's contributions to the compulsory medical insurance.
Attention! Since 2017, the new KBK and the new recipient of contributions are not the Pension Fund, but the IFTS. Even contributions for December must be transferred according to the new BCF to the IFTS (except for the contributions of the FSS for injuries). you can find out the details of your IFTS.
Since 2017, someone else can pay taxes for an individual entrepreneur, organization or individual. Then the details will be as follows: "INN" of the payer - the INN of the one for which the tax is paid; "KPP" of the payer - KPP of the one for which the tax is transferred; "Payer" - information about the payer who makes the payment; "Purpose of payment" - TIN and KPP of the payer, for whom they are paying, and the one who pays; "Payer status" - the status of the person whose duty is being performed. This is 01 for organizations and 09 for individual entrepreneurs.
From February 6, 2017, in tax payment orders, organizations in Moscow and Moscow Oblast will have to put new bank details, in the Payer Bank field, you need to put the “Central Bank of Russia GU for the Central Federal District” and indicate the BIC “044525000”.
Payment order or payment order a document to the bank on behalf of the owner (client) of the current account: transfer money to another account (pay for a product or service, pay taxes or insurance premiums, transfer money to an individual entrepreneur's account or pay a dividend of the founder, transfer wages employees, etc. everything is below)
A payment order can be generated (and sent via the Internet) in the Internet bank (for example, Sberbank-online, alpha-click, client bank). Small organizations and individual entrepreneurs do not need an Internet bank. it is difficult, expensive and less secure. It is worth considering for those who make more than 10 transfers per month or if the bank is very remote. Also, payments can be generated using online accounting, such as this one.
Where can I get a payment order for free? How do I fill out a payment order? What are the types of payment orders? I will post here examples of filling out payment orders in Excel for 2018-2019, made using the free Business Pack program. It is a fast and simple program. In addition to payments, it also contains a bunch of useful documents. Recomend for everybody! Especially useful for small organizations and individual entrepreneurs who want to save money. Some additional features are paid, but for payment orders it is free.
Sample payment
Since 2017, tax payments can be clarified if there was the correct name of the bank and the correct account of the recipient. The rest of the contributions must be returned and paid again (subparagraph 4, paragraph 4, article 45 of the Tax Code of the Russian Federation).
All 4 payments: 1) Pension Fund 2) FFOMS 3) FSS - differences in the BCK (they are below) and the purpose of payment. One example is given - for the FIU. FSS NSiPZ is not at all similar to the first three and it is shown separately below.
Any insurance contributions, unlike taxes, are never rounded up.
PFR FFOMS and FSS (except for NSiPZ)
Purpose of payment: Insurance contributions to the Pension Fund of the Russian Federation for compulsory pension insurance for March 2017 Reg. No. 071-058-000000
Purpose of payment: Insurance premiums for compulsory health insurance credited to the FFOMS budget March 2017 Reg. No. 071-058-000000
Purpose of payment: Insurance premiums for compulsory social insurance in case of temporary incapacity for work and in connection with maternity to the budget of the Federal Social Security Service of the Russian Federation for March 2017 Reg. No. 6100000000
Purpose of payment:
Payer status: 01 - for organizations / 09 - for individual entrepreneurs (If payment of insurance premiums for employees) (letter of the Federal Tax Service dated 03.02.2017 No. ZN-4-1 / [email protected]) (Order of the Ministry of Finance dated April 5, 2017 No. 58n).
TIN, KPP and OKTMO should not start from scratch. OKTMO must be 8 digits.
In field 109 (date, below the "reserve field", on the right) enter the date of the declaration on which the tax is paid. But under the simplified tax system and all funds (PFR, FSS, MHIF), they put 0.
Also, from 2017, it is necessary to indicate the period for which the contributions are paid - for example, MS.12.2018.
Fig. A sample of filling out a payment order ( FIU contributions, FSS for employees) in Business Pak.
FSS NSiPZ
Purpose of payment: Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases to the budget of the Federal Social Security Service of the Russian Federation for March 2017 Registration number - 7712355456
Payer status: 08 (only here 08, because this is the only contribution that we do not pay to the IFTS).
TIN, KPP and OKTMO should not start from scratch.
Rice. A sample of filling out a payment order (FSS NSiPZ) in Excel (download).
How long does it take to keep payments? Within 6 years after the end of the year in which the document was last used for assessing contributions and reporting (Clause 6 of Part 2 of Article 28 Federal law of 24.07.09 No. 212-FZ) or 5 years (clause 459 of the Order of the Ministry of Culture of Russia of 25.08.2010 No. 558)
Fig. A sample of filling out a payment order (FSS NSiPZ) in Business Pack.
KBK PFR, FSS contributions for employees
Actual for 2018-2019.
Payment type |
KBK for contributions for December 2016 |
KBK by contributions for the months of 2017-2019 |
Mandatory pension insurance contributions |
||
Contributions of organizations for compulsory pension insurance |
182 1 02 02010 06 1000 160 |
182 1 02 02010 06 1010 160 |
182 1 02 02010 06 2100 160 |
182 1 02 02010 06 2110 160 |
|
182 1 02 02010 06 3000 160 |
182 1 02 02010 06 3010 160 |
|
Additional pension contributions according to list 1, if the tariff does not depend on the special price |
182 1 02 02131 06 1010 160 |
182 1 02 02131 06 1010 160 |
Penalty penalties for compulsory pension insurance |
182 1 02 02131 06 2100 160 |
182 1 02 02131 06 2100 160 |
Penalties for contributions to compulsory pension insurance |
182 1 02 02131 06 3000 160 |
182 1 02 02131 06 3000 160 |
Additional pension contributions according to list 1, if the tariff depends on the special price |
182 1 02 02131 06 1020 160 |
182 1 02 02131 06 1020 160 |
Penalty penalties for compulsory pension insurance |
182 1 02 02131 06 2100 160 |
182 1 02 02131 06 2100 160 |
Penalties for contributions to compulsory pension insurance |
182 1 02 02131 06 3000 160 |
182 1 02 02131 06 3000 160 |
Additional pension contributions according to list 2, if the tariff does not depend on the special price |
182 1 02 02132 06 1010 160 |
182 1 02 02132 06 1010 160 |
Penalty penalties for compulsory pension insurance |
182 1 02 02132 06 2100 160 |
182 1 02 02132 06 2100 160 |
Penalties for contributions to compulsory pension insurance |
182 1 02 02132 06 3000 160 |
182 1 02 02132 06 3000 160 |
Additional pension contributions according to list 2, if the tariff depends on the special price |
182 1 02 02132 06 1020 160 |
182 1 02 02132 06 1020 160 |
Penalty penalties for compulsory pension insurance |
182 1 02 02132 06 2100 160 |
182 1 02 02132 06 2100 160 |
Penalties for contributions to compulsory pension insurance |
182 1 02 02132 06 3000 160 |
182 1 02 02132 06 3000 160 |
IE contributions for compulsory pension insurance (26% of the minimum wage) |
182 1 02 02140 06 1100 160 |
182 1 02 02140 06 1110 160 |
Penalty penalties for compulsory pension insurance |
182 1 02 02140 06 2100 160 |
182 1 02 02140 06 2110 160 |
Penalties for contributions to compulsory pension insurance |
182 1 02 02140 06 3000 160 |
182 1 02 02140 06 3010 160 |
Individual entrepreneurs' contributions to compulsory pension insurance from income over 300 thousand rubles. |
182 1 02 02140 06 1200 160 |
182 1 02 02140 06 1200 160 |
Penalty penalties for compulsory pension insurance |
182 1 02 02140 06 2100 160 |
182 1 02 02140 06 2110 160 |
Penalties for contributions to compulsory pension insurance |
182 1 02 02140 06 3000 160 |
182 1 02 02140 06 3010 160 |
Compulsory health insurance contributions |
||
Organizations' contributions to compulsory health insurance |
182 1 02 02101 08 1011 160 |
182 1 02 02101 08 1013 160 |
182 1 02 02101 08 2011 160 |
182 1 02 02101 08 2013 160 |
|
182 1 02 02101 08 3011 160 |
182 1 02 02101 08 3013 160 |
|
IE contributions for compulsory health insurance |
182 1 02 02103 08 1011 160 |
182 1 02 02103 08 1013 160 |
Penalties on contributions for compulsory health insurance |
182 1 02 02103 08 2111 160 |
182 1 02 02103 08 2113 160 |
Mandatory health insurance premiums |
182 1 02 02103 08 3011 160 |
182 1 02 02103 08 3013 160 |
Compulsory social security contributions |
||
Disability and maternity contributions |
182 1 02 02090 07 1000 160 |
182 1 02 02090 07 1010 160 |
Penalties for contributions in case of incapacity for work and maternity |
182 1 02 02090 07 2100 160 |
182 1 02 02090 07 2110 160 |
Disability and maternity contribution fines |
182 1 02 02090 07 3000 160 |
182 1 02 02090 07 3010 160 |
Contributions for industrial injuries and occupational diseases |
393 1 02 02050 07 1000 160 |
393 1 02 02050 07 1000 160 |
Penalty on contributions for industrial injuries and occupational diseases |
393 1 02 02050 07 2100 160 |
393 1 02 02050 07 2100 160 |
Penalties for contributions for industrial injuries and occupational diseases |
393 1 02 02050 07 3000 160 |
393 1 02 02050 07 3000 160 |
All payments
See the full list of payment orders:
With the help of this online service, you can also generate payment orders, keep tax records on the simplified tax system and UTII, 4-FSS, RSV-1, submit any reports via the Internet, etc. (from 150 rubles / month). 30 days free. At the first payment (via this link), three months as a gift.
In connection with the transfer of the administration of insurance premiums to the Federal Tax Service in 2017, the rules for filling out payment orders were changed. In particular, the payee's details have changed, the payer's status, which must be indicated in field 101, has been updated with the BCC.
In this post, we will find out how to fill out payment orders in 2019 and offer readers a sample payment order for insurance premiums in 2019.
Many entrepreneurs in Russia, in order not to waste time tracking changes in legislation, use a convenient online service. This means saving time, minimizing risks and ensuring the correctness of payments and reports.
Beneficiary details in the payment order for insurance premiums 2019
Starting from 2017, most of the contributions must be transferred not to funds, as in previous years, but to the Federal Tax Service. In the FSS, only one type of contribution must be paid: contributions from the salaries of employees to compulsory insurance from industrial accidents and occupational diseases, as before. The remaining contributions are now payable to the Federal Tax Service. Namely:
- contributions in a fixed amount for compulsory pension insurance of individual entrepreneur "for oneself";
- contributions in a fixed amount for compulsory medical insurance of individual entrepreneurs "for oneself";
- contributions from employees' salaries for compulsory health insurance;
- contributions from employees' salaries for compulsory pension insurance;
- contributions from employees' salaries for compulsory insurance for temporary disability and maternity.
Accordingly, for insurance premiums paid to the Federal Tax Service, it is necessary to indicate the details of the IFTS in which the individual entrepreneur (organization) is registered.
Field 16 - "Beneficiary" in the payment order for insurance premiums 2019
So, according to the letter of the Federal Tax Service dated 01.12.16 No. ЗН-4-1 / [email protected], in field 16 "Beneficiary" the abbreviated name of the Federal Treasury body must be indicated, and in brackets the abbreviated name of the tax inspectorate to which the payment is transferred. For example: “UFK in Moscow (IFTS of Russia No. 7 in Moscow).
Field 61, 103 - "INN", "KPP" in the payment order for insurance premiums in 2019
In fields 61 "TIN" and 103 "KPP", the TIN and the code of the reason for registering with the tax inspectorate must be indicated, as when paying taxes.
Field 101 - payer status in the payment order for insurance premiums in 2019
Perhaps the most incomprehensible issue in connection with the innovations was the status of the payer in the payment order, which must be indicated in field 101. Previously, field 101 in the payment order for payment of insurance premiums was filled in on the basis of Appendix No. 5 to the order of the Ministry of Finance of the Russian Federation No. 107n. However, the transfer of administration of contributions to the Federal Tax Service changed the status of the payer in relation to the recipient, which put the previously applied rules into question.
There is no official clarification on this topic at the time of publication of this material. On thematic forums on the Internet, accountants express three points of view, and which one is absolutely correct is still unclear. Only one thing saves the situation: even if the wrong payer's status is indicated in field 101, this will not lead to a loss of payment and subsequent arrears from the policyholder. FTS inspectors count payments, even if the payer status is incorrectly indicated.
So, we offer three points of view on the issue of filling in field 101 in the payment order for insurance premiums in 2019.
Status "14"
According to one opinion, the value of field 101 should be "14", meaning taxpayers making payments to individuals. And although this status has nothing to do with the policyholder, a number of IFTS managed to give official answers that the value of field 101 should be exactly "14".
Status "08"
According to another point of view, field 101 should contain the value "08", which was in force in previous years and means individual entrepreneurs and organizations listing cash in payment of insurance premiums and other payments to the budgetary system of the Russian Federation. It is noteworthy that Sberbank-Online accepts payment orders for the payment of insurance premiums with this payer status, rejecting payments with other payer statuses.
Status "09" and "01"
And finally, it was suggested that individual entrepreneurs should indicate "09" in this field, and organizations - "01". This is the status of taxpayers-individual entrepreneurs and taxpayers-legal entities. This point of view is explained by the fact that the transfer of administration of insurance premiums to the Federal Tax Service turns policyholders into taxpayers. That is, the statuses "09" and "01" can now be applied to the payment of both taxes and insurance premiums. The correctness of this approach raises no less doubts than in previous cases, because current edition The Tax Code of the Russian Federation divides the concepts of "payer of insurance premiums" and "taxpayer".
In all likelihood, an official clarification on this issue should appear in the near future. Therefore, we can advise not to rush to transfer insurance premiums.
Update 02/08/2017 - clarifications of the Inspectorate of the Federal Tax Service on the status of the payer
Some regional IFTS sent out clarifications to policyholders about filling out payment orders for payment of insurance premiums in 2019. They, along with samples of filling out payment orders, are contained in the following document:
According to the document, the payer's status is indicated as follows:
- Status 01 - indicated when paying insurance premiums by a legal entity;
- Status 09 - indicated when paying insurance premiums by an individual entrepreneur;
- Status 10 - indicated when paying insurance premiums by a notary in private practice;
- Status 11 - indicated when paying insurance premiums by the lawyer who established the lawyer's office;
- Status 12 - indicated when paying insurance premiums by the head of the peasant (farm) economy;
- Status 13 - indicated when paying insurance premiums for employees natural person(not an individual entrepreneur).
Field 104 - BCC in the 2019 payment order for insurance premiums
By order of the Ministry of Finance No. 230n for 2017, new KBK codes. Full list budget classification codes.
Please note that for insurance premiums (except for “injury” premiums), the first three digits of the BCF have changed, meaning the chief administrator of budget revenues. Due to the transfer of administration of insurance premiums to the Federal Tax Service, the first three digits of the BCF are now 182. In previous years, the first three digits of the BCF were 392.
KBK for insurance premiums for periods up to 2017
If in 2017 the insurance premiums accrued for earlier periods are transferred, the transitional BCCs must be indicated in the payment order. Their only difference is the numbers from 14th to 17th inclusive (code of income subspecies). For example, in the BCK of compulsory health insurance contributions, the income subtype code is 1011. For contributions paid in 2017 for 2017, the income subtype code in the BCF data is 1013.
Transitional KBK insurance contributions for the convenience of readers are collected in the table below:
Type of insurance premiums |
"Transitional" KBK |
Contributions to compulsory pension insurance of individual entrepreneur "for myself" |
182 1 02 02140 061100 160 |
Contributions to compulsory pension insurance of individual entrepreneur "for yourself" (from income over 300,000 rubles) |
182 1 02 02140 061200 160 |
Contributions to compulsory health insurance for self-employed entrepreneurs |
182 1 02 02103 081011 160 |
Compulsory employee pension insurance contributions at the basic rate |
182 1 02 02010 061000 160 |
Compulsory health insurance contributions for employees |
182 1 02 02101 081011 160 |
Contributions to compulsory social insurance in case of temporary incapacity for work and in connection with maternity |
182 1 02 02090 071000 160 |
KBK of pension contributions of individual entrepreneur "for myself" in 2019
Separately, it is worth touching on the issue of payment of the KBK pension contributions SP "for myself" in 2019. The final amount of these contributions is determined by income individual entrepreneur... If it does not exceed 300,000 rubles, then contributions are paid in a fixed amount, depending on the size of the minimum wage established for January 1 of the year for which the contributions are paid. If the individual entrepreneur's income has exceeded 300,000 rubles, then one percent of the amount exceeding 300,000 rubles is added to the fixed amount specified above.
To pay these contributions in 2018 for the periods up to 31.12.2016, there are two separate BCCs. For the payment of these two contributions for periods after 01/01/2017, one CSC is applied. See the table below for details.
More information about the calculation of insurance premiums for individual entrepreneurs.
Changes in the BCF for additional tariff pension contributions in 2019
According to general rule(Clauses 1, 2 of Art. 428 of the Tax Code of the Russian Federation), the additional rate of pension contributions for workers working in hazardous jobs is, depending on the type of work, from 6% to 9%. But, according to paragraph 3 of Art. 428 of the Tax Code of the Russian Federation, if the special assessment carried out by the employer established other classes of working conditions, other additional tariffs are applied - from 0% to 8%.
In previous years, additional tariffs were paid at one of the two BCCs, the choice of which did not depend on whether a special assessment was carried out. One KBK was used to pay insurance premiums for workers employed in jobs, the types of which are specified in paragraph 1 of Part 1 of Art. 30 FZ No. 400-FZ, another - for payment for workers employed in jobs, the types of which are listed in paragraphs. 2-18 h. 1 tbsp. 30 FZ No. 400-FZ.
For payment of contributions at additional rates, starting from 2017, four BCCs are applied. Now the KBK must be selected not only depending on the type of work, but also on the fact of the special appraisal. The BCC of such contributions are shown in the table below:
Other fields of payment order for insurance premiums in 2019
In field 106 "Basis of payment"- to pay insurance premiums in 2019 for the periods of 2019, the value “ TP».
In field 107 "Period"- to pay monthly insurance premiums in 2019, the following construction is used: “ MS.XX.2019», Where XX is the month for which the insurance premiums are paid. For example, when paying insurance premiums for January, field 107 is set to "MS.01.2019".
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