KBK for paying contributions per year. KBK for payment of penalties on pension insurance contributions
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 with salaried employees or concluding 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 is likely to fall into the pending category.
The correctness of the indication of the KBK acquired particular importance in 2017 in connection with the change from this year to the administrator of contributions for disability and maternity insurance. The new administrator was the tax service, 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 for 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 were not affected by the changes. 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 work-related injuries.
For penalties on transfers to the FSS in 2017, the following code values are 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.
Outcomes
Since 2017, new KBC began to operate for social insurance contributions for sick leave and maternity due to 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.
Since 2017, control over the calculation and payment of insurance premiums is transferred from the funds to the Federal Tax Service, in connection with which the details of payment documents will change. The next year, new KBKs have already been approved: insurance premiums for employees and in the Pension Fund in 2016 for individual entrepreneurs.
What is KBK
BCC or budget classification code are details in payment and bank documents, on the basis of which the amounts transferred by the payer are distributed. If an incorrect BCC is specified, the payment will be considered paid, but due to the fact that it is distributed incorrectly, an arrears will be recognized for the payer. To understand this issue, you will have to search for the payment and redistribute it.
With regard to the payment of insurance premiums for employees and individual entrepreneurs For themselves, the situation is complicated by the fact that in 2017 the recipient of payments changes. Contributions to compulsory pension and health insurance, as well as contributions for temporary disability and maternity are now paid to the tax office. Only employee injury contributions are still paid to the social security fund.
The bulk of the insurance premiums paid by policyholders in 2016 has already gone to the details of the funds (PFR, MHIF, FSS). But the additional contribution of the individual entrepreneur for himself (1% if the annual income limit of 300 thousand rubles is exceeded), if it has not yet been paid in the current year, must be transferred to the Federal Tax Service. For employers, the question is important: for which KBC to pay insurance premiums for December 2016 in January 2017?
Important: the rates of insurance premiums for employees and individual entrepreneurs for themselves in 2017 remained the same. The change for calculating the old-age pension for individual entrepreneurs is caused by the increase in the minimum wage ( minimum size wages in 2017 is 7,500 rubles), and not an increase in tariffs.
New KBK by contributions
The KBK handbook for 2017 is given in the Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n, as amended by the Order of the Ministry of Finance of Russia dated December 7, 2016 No. 230n. The same document also changed the income codes for different systems taxation and government duties.
The new BCC for insurance premiums from 2017 reflects this transition table (the code is indicated in field 104 of the payment). The table was prepared by the Federal tax service, the original file in excel format can be downloaded from this link.
Payment type | New KBK since 2017 |
---|---|
Insurance contributions for compulsory pension insurance in a fixed amount, paid by individual entrepreneurs for themselves (formerly the minimum fixed insurance contributions to the Pension Fund in 2016 for individual entrepreneurs) | 182 1 02 02140 06 1100 160 |
Insurance premiums for compulsory health insurance paid by individual entrepreneurs for themselves (formerly, contributions to the MHIF) | 182 1 02 02103 08 1011 160 |
Additional insurance contributions for compulsory pension insurance of individual entrepreneurs for themselves, paid from incomes exceeding 300 thousand rubles (formerly 1% additional insurance contributions to the Pension Fund of the Russian Federation in 2016 for individual entrepreneurs) | 182 1 02 02140 06 1200 160 |
182 1 02 02010 06 1000 160 |
|
182 1 02 02101 08 1011 160 |
|
182 1 02 02090 07 1000 160 |
|
182 1 02 02131 06 1010 160 |
|
182 1 02 02131 06 1020 160 |
|
182 1 02 02132 06 1010 160 |
|
182 1 02 02132 06 1020 160 |
|
Insurance contributions for compulsory pension insurance in a fixed amount, paid by individual entrepreneurs for themselves (including from income over 300,000 rubles) | 182 1 02 02140 06 1110 160 |
Compulsory health insurance premiums paid by individual entrepreneurs for themselves | 182 1 02 02103 08 1013 160 |
For compulsory pension insurance of employees | 182 1 02 02010 06 1010 160 |
Compulsory health insurance for employees | 182 1 02 02101 08 1013 160 |
In case of temporary disability and in connection with motherhood | 182 1 02 02090 07 1010 160 |
Additional insurance premiums for compulsory pension insurance for workers employed in hazardous working conditions, the tariff for which does not depend on the results of the special assessment | 182 1 02 02131 06 1010 160 |
Additional insurance contributions for compulsory pension insurance for workers employed in hazardous working conditions, the tariff for which depends on the results of the special assessment | 182 1 02 02131 06 1020 160 |
Additional insurance contributions for compulsory pension insurance for employees working in difficult working conditions, the tariff for which does not depend on the results of the special price | 182 1 02 02132 06 1010 160 |
Additional insurance premiums for compulsory pension insurance for employees working in difficult working conditions, the tariff for which depends on the results of the special assessment | 182 1 02 02132 06 1020 160 |
Please note: the latest new KBK on insurance premiums from May 17, 2016 (approved by order of the Ministry of Finance of the Russian Federation of 05/17/2016 No. 66n) are no longer valid!
Insurance premiums for injuries for employees (individual entrepreneurs do not pay them for themselves) are still deducted to the Social Insurance Fund, so their CPC remains the same as in 2016:
- 393 1 02 02050 07 1000 160.
Transition period
As you can see, problems with the choice of the KBK at the border of 2016-2017 can arise in two situations:
- When paying an additional contribution to the Pension Fund in 2016 for an individual entrepreneur (from income over 300 thousand rubles). If the entrepreneur has already paid this one percent in 2016, then cash went to the requisites of the PFR. If the additional contribution is paid before April 1, 2017, then it must be transferred to the Federal Tax Service Inspectorate according to the new BCC (182 1 02 02 140 06 1200 160).
- Upon payment of insurance premiums by employers for December 2016 in January 2017. Despite the fact that the contributions were assessed for the period of 2016, they are paid already in 2017. Payment is received already at the details of the tax inspectorates. In fact, this will be the first payment by the policyholders for the new CBCs.
In this table, we have indicated the BCF for policyholders transferring contributions for December 2016 in January 2017.
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 penalty 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.
"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 07.24.1998 No. 125-FZ, and are calculated according to a formula similar to the above, using a rate of 1/300 of the refinancing rate.
The refinancing rate in each of the above calculations is taken in its actual values in the period of delay. That is, if it changed during the calculation period, then such a calculation will be split 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 and the penalty amount 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, you only need to pay a penalty on 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 audit 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 depending on the type of insurance and the period for which the penalties were charged:
Insurance type |
Penalty for 2010-2016 |
Penalty interest for 2017-2019 |
Pension |
182 1 02 02010 06 2100 160 |
182 1 02 02010 06 2110 160 |
Medical |
182 1 02 02101 08 2011 160 |
182 1 02 02101 08 2013 160 |
Disability and maternity |
182 1 02 02090 07 2100 160 |
182 1 02 02090 07 2110 160 |
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 .
New 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, approved new BCCs for penalties and fines for additional tariffs of insurance premiums paid to the Pension Fund of the Russian Federation 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 the special assessment.
Order No. 35n entered into force on 23.04.2018. From the same date, the KBK of penalties also depends on the results of the special assessment, and the division by periods (before 2017 or after) has been canceled.
Penalty on insurance premiums for additional tariff |
KBK 2017 |
KBK since 23.04.2018 |
- dependent from the results of the special assessment, for employees engaged in the types of work specified in clause 1 of part 1 of Art. 30 of the law of 28.12.2013 No. 400-FZ (list 1) |
182 1 02 02131 06 2110 160 182 1 02 02131 06 2100 160 |
182 1 02 02131 06 2100 160 |
- independent from the results of the special assessment, for employees working on the types of work specified in clause 1 of part 1 of Art. 30 of the law of 28.12.2013 No. 400-FZ (list 1) |
182 1 02 02131 06 2110 160 182 1 02 02131 06 2100 160 |
182 1 02 02131 06 2110 160 |
- dependent |
182 1 02 02132 06 2100 160 182 1 02 02132 06 2110 160 |
182 1 02 02132 06 2100 160 |
- independent from the results of the special appraisal, for the insured persons employed in the types of work specified in paragraphs. 2-18 h. 1 tbsp. 30 of the Law of 28.12.2013 No. 400-FZ (list 2) |
182 1 02 02132 06 2100 160 182 1 02 02132 06 2110 160 |
182 1 02 02132 06 2110 160 |
Attention! From 2019, these KBKs will undergo changes again. We will talk about them further.
Changes in KBK from 2019
From 01.01.2019, instead of the order of the Ministry of Finance dated 01.07.2013 No. 65n, the value of the KBK will be determined by a new order of the department dated 08.06.2018 No. 132n. And he again introduces changes to the penalties on insurance premiums for OPS, paid at additional rates. There will no longer be a separate BCC for a tariff that depends on the results of the SOUT. There will be only two codes, not four, as in 2018. And they will be like this:
- for list 1 - 182 1 02 02131 06 2110 160;
- for list 2 - 182 1 02 02 132 06 2110 160.
Consequences of errors in the payment of interest
From entry into force recent 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 / [email protected]). Therefore, if funds are received on the budget account using the wrong details, the Treasury will send the payment where needed. But this does not apply to all errors. For your convenience, we have prepared a table for determining further actions depending on the type of error made:
Mistake in payment order |
Effects |
TIN, KPP, name of the recipient, fields 104, 106, 107, 108, 109 |
The payment is subject to automatic verification. To speed up the process, you can write a clarifying letter to the tax |
Payment details (account number, BIK, bank name) |
Payment will not be credited to your personal account. It is required to write a letter to the bank to cancel the payment, if it has not yet been executed, or contact the Federal Tax Service for its return. In the second case, it is recommended to duplicate the payment using the correct details in order to avoid arrears. |
Amount of payment |
If the payment is made on large amount, then you need to write a letter to offset the overpayment to another BCC. If less was paid than needed, then an additional payment must be made |
Outcomes
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 drawing up a payment order for the payment of this payment. In some cases, mistakes made in payment document do not become an obstacle for the payment to be credited to the correct Treasury account.
Cheat Sheet for Using Budget Classification Codes
What is KBK for?
Budget classification codes (BCC) were introduced in order to streamline the receipt of money in the budget and their spending. Using these codes, budget funds are grouped, including taxes and insurance premiums. For example, all income tax receipts individuals subdivided into groups: personal income tax, accrued tax agents; Personal income tax accrued by entrepreneurs and other "private traders"; Personal income tax in the form of fixed advance payments from the income of non-residents, etc. And for each of the named groups, a separate budget classification code is provided.
Where it is necessary to indicate the KBK
First of all, the BCC must be indicated in payment orders when transferring taxes, fees, penalties and fines. In the current payment form given in Appendix 3 to the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P, field 104 is intended for the KBK (for more details on filling out the payment order, see the article ""). Note that only one budget classification code can be specified in a payment order. If you have to make payments related to two, three or more BCCs, you will have to issue two, three or more payments.
In addition, the BCF should be indicated in some tax returns: for income tax, for VAT, for transport tax, as well as in the calculation of insurance premiums. This allows the inspectors to record on the taxpayer's personal account the payment arrears with one or another BCC. Once from this taxpayer the amount marked by this KBK will be received, the debt will be repaid.
What does the budget classification code consist of?
According to the Procedure for the Formation and Application of Budget Classification Codes Russian Federation(approved by order of the Ministry of Finance of Russia dated 08.06.18 No. 132n) each KBK consists of 20 digits (they are called digits).
The first three digits are the code of the main administrator of budget revenues. For tax payments, insurance premiums (except for contributions "for injuries") and state fees, given code takes the value "182", for payments to the FSS "for injuries" - "393".
The fourth, fifth and sixth digits show the income group. For income tax and personal income tax - it is "101", for insurance premiums - "102", for VAT and excise taxes - "103", for property tax, transport and land taxes - "106", for uniform taxes with a "simplified tax", UTII and ESHN - "105", for the state duty - "108".
Ranks seven through eleven are used to drill down within each income group.
The twelfth and thirteenth categories show to which budget the money will go. If "01" is indicated, then funds are intended for federal budget, if "02", then for the regional one. The values "06", "07" and "08" mean the budgets of the FIU, FSS and MHIF, respectively. Values "03", "04" and "05" are reserved for municipal budgets
Grades from fourteenth to seventeenth show what exactly the taxpayer or the insured transfers: the main payment for the tax or contribution, penalties, fines or interest. For taxes and some types of contributions, in the case of the main payment, indicate "1000", in the case of penalties - "2100", in the case of fines - "3000" and in the case of interest - "2200".
The eighteenth, nineteenth and twentieth digits take on the following values: when paying taxes and state duties, it is "110", when paying insurance premiums - "160", when transferring payments for the use of subsoil or natural resources- "120".
BCC for taxes and contributions for prior periods
The Ministry of Finance periodically introduces changes to the list of operating BCCs. In particular, in 2016, the codes related to insurance premiums, penalties and interest were updated (see "").
One thing an accountant should keep in mind important rule: As soon as new BCF values appear, the old values become invalid and cannot be applied. Listing tax or fee for past period, in the payment order, you must indicate the code of the budget classification, which is relevant now, and not in the past period. That is why it is better to use a web service to fill out payments, where all the necessary updates are installed automatically, without user intervention, and the probability of making a mistake is negligible.
By the way, for some taxes there is a separate valid BCC for payments for previous periods. An example is single tax on imputed income. There is an up-to-date code that must be specified in the case when in 2019 the "claimant" lists UTII for the periods that have expired before January 1, 2011. Similar codes have been introduced for the simplified tax system and the unified agricultural tax.
If a special BCC for payments for previous periods is not provided, then the current code is valid for all transfers, regardless of the period. This applies, among other things, to income tax, VAT, personal income tax and insurance premiums.
The same is the case with the codes that must be indicated in the revised declarations for the previous periods. If a taxpayer in 2019 submits a "revision" for 2018 or earlier periods, he must put down the BCC valid in 2019. Otherwise, it will turn out that on the personal account the debt is listed according to the outdated code, and the payment was received according to the current code. As a result, the debt will remain unpaid.
When filling out bills or declarations in a web service, an accountant or entrepreneur does not have to keep track of all these subtleties. When specifying the type of tax, the period of payment and the status of the declaration, the service simply will not allow you to specify incorrect values.
What to do if the KBK is indicated with an error
In theory, the incorrectly indicated budget classification code in the payment order (as well as the outdated BCC) does not mean that the tax or contribution has not been paid. This directly follows from Article 45 of the Tax Code of the Russian Federation. But in practice, the inspection and the treasury are not able to quickly figure out how to reflect an erroneous payment on a personal account. And until the payment is credited, the taxpayer will remain in arrears.
If a mistake was made when filling out the declaration, then it is enough to submit a "revision" with the correct CSC, and the incident will be settled.
Elena Mavritskaya, leading expert of "Accounting Online".