Kbk penalties insurance premiums for temporary disability. KBK on insurance contributions to off-budget funds of the Russian Federation
New KBK 2018: on income tax on bonds and excise taxes. All current KBK (codes budget classification) 2018 in one table
KBK 2018 - what's new?
Order of the Ministry of Finance dated February 28, 2018 No. 35n published on April 23, 2018 contains the following changes regarding budget classification codes:
- new KBK for penalties and fines for insurance premiums at an additional rate. The division by settlement periods has been canceled. Different CPCs are established if the additional tariff depends (does not depend) on the results of the special assessment of working conditions (SAWC),
- new BCCs for payments for the use of natural resources.
NEWS for individual entrepreneurs without workers! The introduction of a new BCC was expected for entrepreneurs who had to use it in 2018 when paying contributions at a rate of 1% on income over 300,000 rubles, but Order 35n of the Ministry of Finance does not say anything about this. Therefore, transfer contributions for yourself individual entrepreneurs who do not make payments to individuals must continue to have the code 182 1 02 02140 06 1110 160, it can be used when paying contributions regardless of the amount of income (more or less than 300,000 rubles).
ATTENTION! Penalties and fines for insurance premiums and payments for waste disposal, transferred before April 23, 2018 according to the previous BCC, do not need to be specified.
All changes to the KBK, which come into force on 23.04.2018, are shown in the table below in comparison with the previous data.
Purpose of payment | KBK 2017 | KBK since 23.04.2018 |
---|---|---|
Individual entrepreneurs' contributions to OPS from income up to 300,000 rubles. | 182 1 02 02140 06 1110 160 | 182 1 02 02140 06 1110 160 |
Individual entrepreneurs' contributions to OPS from income over 300,000 rubles. | 182 1 02 02140 06 1210 160 | |
dependent List 1 |
182 1 02 02131 06 2110 160. |
182 1 02 02131 06 2100 160 |
PENI on insurance premiums for additional tariff, Not dependent from the results of the SAWS for employees from List 1 |
For the billing period until 01.01.2017 - 182 1 02 02131 06 2100 160. For the billing period from 01.01.2017 - 182 1 02 02131 06 2110 160. |
182 1 02 02131 06 2110 160 |
dependent from the results of the SAWS for employees from List 1 |
For the billing period from 01.01.2017 - 182 1 02 02131 06 3010 160. |
182 1 02 02131 06 3000 160 |
PENALTIES on insurance premiums for additional tariff, Not dependent from the results of the SAWS for employees from List 1 |
For the billing period until 01.01.2017 - 182 1 02 02131 06 3000 160. For the billing period from 01.01.2017 - 182 1 02 02131 06 3010 160. |
182 1 02 02131 06 3010 160 |
PENI on insurance premiums for additional tariff, dependent from the results of the SAUT for employees from List 2 |
182 1 02 02132 06 2110 160. |
182 1 02 02132 06 2100 160 |
PENI on insurance premiums for additional tariff, Not dependent from the results of the SAUT for employees from List 2 |
For the billing period before 01.01.2017 - 182 1 02 02 132 06 2100 160. For the billing period from 01.01.2017 - 182 1 02 02132 06 2110 160. |
182 1 02 02132 06 2110 160 |
PENALTIES on insurance premiums for additional tariff, dependent from the results of the SAUT for employees from List 2 |
182 1 02 02132 06 3010 160. |
182 1 02 02132 06 3000 160 |
PENALTIES on insurance premiums for additional tariff, Not dependent from the results of the SAUT for employees from List 2 |
For the billing period before 01.01.2017 - 182 1 02 02 132 06 3000 160. For the billing period from 01.01.2017 - 182 1 02 02132 06 3010 160. |
182 1 02 02132 06 3010 160 |
Since the beginning of 2018, there have been a number of changes in the budget classification codes:
- According to Order of the Ministry of Finance dated 09.06.2017 No. 87n new BCCs were introduced for income tax on income received in the form of interest on bonds Russian organizations in rubles issued in the period from 01.01.2017 to 31.12.2021.
- The list of codes of the budget classification for the payment of excise taxes has been expanded. The new codes are for electronic cigarettes, nicotine liquids, heating tobacco ( Order of the Ministry of Finance dated 06.06.2017 No. 84n).
New KBK 2018 for excise taxes | Tax | Penalty | Fine |
Electronic systems for the delivery of nicotine produced in the Russian Federation | 182 1 03 02360 01 0000 110 | 1 03 02360 01 2100 110 | 1 03 02360 01 3000 110 |
Nicotine-containing liquids produced in the Russian Federation | 182 1 03 02370 01 0000 110 | 1 03 02370 01 2100 110 | 1 03 02370 01 3000 110 |
Tobacco products intended for consumption by heating, produced in the Russian Federation | 182 1 03 02380 01 0000 110 | 1 03 02380 01 2100 110 | 1 03 02380 01 3000 110 |
All KBK (budget classification codes) 2018
Download all KBK, actual in 2018, in PDF format
Below are the current BCC on insurance premiums that will operate in 2018. You can see them on the website or download them in PDF format.
KBK 2018 on insurance premiums
Payment | Contributions | Penalty | Fine |
Pension insurance contributions at basic rates | 182 1 02 02010 06 1010 160 | 182 1 02 02010 06 2110 160 | 182 1 02 02010 06 3010 160 |
Social security contributions | 182 1 02 02090 07 1010 160 | 182 1 02 02090 07 2110 160 | 182 1 02 02090 07 3010 160 |
Contributions to health insurance | 182 1 02 02101 08 1013 160 | 182 1 02 02101 08 2013 160 | 182 1 02 02101 08 3013 160 |
Contributions for injury | 393 1 02 02050 07 1000 160 | 393 1 02 02050 07 2100 160 | 393 1 02 02050 07 3000 160 |
Contributions for additional tariffs | |||
The tariff does NOT depend on the results of SOUT | |||
Workers from |
Insurance premiums at an additional rate for insured persons employed in the types of work specified in clause 1 of part 1 of Art. 30 of the federal law of 28.12.13 n 400-fz (list 1)
Penalties, fines and interest on insurance premiums for an additional tariff (list 1), starting from January 1, 2017
Insurance premiums at an additional rate for insured persons employed in the types of work specified in clause 2 - 18 h. 1 of Art. 30 of the federal law of 28.12.13 No. 400-fz (list 2)
At a rate that does not depend on the results of a special assessment of working conditions (class of working conditions)
At a rate depending on the results of a special assessment of working conditions (class of working conditions)
Penalties, fines and interest on insurance premiums for an additional tariff (list 2), starting from January 1, 2017
Insurance contributions for compulsory pension insurance in a fixed amount (for individual entrepreneurs)
Contributions for billing periods (including those calculated from the amount of excess income), starting from January 1, 2017
Supplementary social security contributions for flight crew members and coal workers
Contributions of organizations using the labor of flight crew members of civil aviation aircraft for the payment of additional payments to pensions
Contributions paid by organizations of the coal industry to pay supplements to pension
Insurance premiums for compulsory health insurance of the working population
Contributions for billing periods beginning January 1, 2017
Insurance premiums for compulsory health insurance in a fixed amount (for individual entrepreneurs)
Contributions for billing periods beginning January 1, 2017
Insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity
Contributions for billing periods beginning January 1, 2017
Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases
From this article you will find out which BCF in the FSS against accidents are approved for 2018. We described how to distinguish codes for payment of contributions, interest and fines. They also showed how to fill out a payment order in the FSS. You will find the necessary forms, completed samples and learn how to fix an error in a payment in social security.
Legal entities transfer two types of insurance premiums to the FSS:
- In case of temporary disability and motherhood,
- From industrial accidents and occupational diseases. These payments are often referred to simply as Injury Contributions.
In this article, we will talk about the BCF in the FSS against accidents for 2018.
KBK injuries for 2018 for legal entities
Employers pay injury contributions for employees. The same procedure applies to all employers, both for organizations and for entrepreneurs.
Where to pay insurance premiums from industrial accidents? Transfer payments to the FSS by legal address companies. If an organization has separate subdivisions, they can pay contributions for their employees themselves, if 2 conditions are simultaneously met:
- The unit independently calculates and pays salaries to its employees,
- The division is allocated to a separate balance sheet and has its own current account.
If one of the conditions is not met, then payments in social insurance are transferred by the parent organization.
KBK NS and PZ for 2018
KBK of contributions for injuries approved by order of the Ministry of Finance of Russia dated 01.07.2013 No. 65n. The code is indicated in field 104 of the payment order. KBK for payment of contributions from accidents in 2018 39310202050071000160.
The code consists of 20 characters:
KBK Symbols |
What does |
---|---|
Foundation Code social insurance, he administers Injury Contributions |
|
Budget revenue code |
|
Subgroup budget revenues"Social payments" |
|
Item and sub-item of budget revenues |
|
Purpose of payment - FSS budget |
|
Payment type:
|
|
Type of income - social contributions |
Indicate such codes regardless of the period for which you transfer contributions:
- When transferring current payments in 2018,
- When paying off the arrears that arose in previous years.
KBK penalties insurance premiums to the FSS against accidents in 2018: table
Companies transfer contributions from accidents by the 15th day of the month following the reporting one. If the payment deadline falls on a weekend, you can pay on the next business day. In 2018, taking into account this rule, you need to transfer contributions in the following terms:
What month are premiums paid in 2018 |
Deadline for transfer |
---|---|
September |
|
If the contributions were not paid on time, then you will have to pay a penalty for each day of delay (Article 26.11 125-FZ of 07.24.98). The KBK for payment of penalties in the FSS from NS and PZ for 2018 differs only in numbers in the 14-17 digits. Transfer the penalty interest for Injury Fees to KBK 39310202050072100160
KBK fines insurance premiums to the FSS from accidents in 2018: table
For non-payment of contributions from accidents or their incomplete payment, the company will be fined. The fine will double if the FSS specialists prove that the company did not deliberately transfer the contributions (Article 26.24 125-FZ of 07.24.98).
The budget classification code for transferring the fine also differs in the 14-17 digits. Instead of 1000, you need to specify 3000:
The table contains all the KBK for the payment of contributions from the National Assembly and PZ for 2018:
Payment |
|
---|---|
Contributions from NS and PZ |
393 1 02 02050 07 1000 160 |
Penalty contributions from NS and PZ |
393 1 02 02050 07 2100 160 |
Penalties for contributions from the National Assembly and PZ |
393 1 02 02050 07 3000 160 |
KBK insurance premiums against accidents in 2018: sample payment
We figured out which codes to specify when listing Money in the FSS. Now we will show how to fill out a payment order for accidents in the FSS.
The payment order form is approved by the Regulation of the Bank of Russia No. 383-P of 19.06.2012. At the top of the payment order are the payment details:
Then enter the details of the payee. This is a branch of the Social Security Fund at the registered office of your organization. If the payment makes separate subdivision, then indicate the details of the FSS at the location of the segregation.
As a reminder, when transferring budget payments, you do not need to indicate the correspondent account of the payee's bank. Next, fill in the group of details of the budget payment:
- In the "KBK" field, enter the code:
- 39310202050071000 160 - upon payment of a fee,
- 39310202050072100 160 - upon payment of a penalty interest,
- 39310202050073000 160 - when transferring a fine,
- Enter your OKTMO code. If you do not know your code, you can check it, for example, on the FTS website,
- Enter zeros in the rest of the budget payment fields.
Error in KBK insurance premiums from accidents in 2018
What if the KBK was indicated with an error? Then the obligation to pay contributions is considered unfulfilled (clause 7 of article 26.1 125-FZ of 07.24.98). The company has arrears on payments in social insurance, and later it will be charged a penalty.
If you find an error, you need to draw up and send to the FSS an application for clarifying the payment. This question cannot be postponed, because a penalty is charged for each day of delay.
It is possible to clarify not every error in the KBK. The FSS will decide on clarification if an error is made in any digit (s), except for the first three. If at the beginning of the BCC you indicated not 393, but other numbers, then the payment did not fall under the administration of the FSS, and the fund will not be able to clarify it.
For clarification, it is enough to draw up a statement in any form. Within 5 days after receiving the application, the fund will make a decision on clarification and credit the money to the correct KBK.
Every accountant is obliged to know which current BCCs are in effect in 2019 for the payment of insurance premiums for insurance against industrial accidents and occupational diseases (they are also called "injury premiums"). In this article, we provide a table with the current KBK, which must be indicated in payment orders for the transfer of contributions to the FSS for injuries in 2019.
Injury Contributions in 2019
In 2019, pension and medical contributions as well as contributions for compulsory insurance in case of temporary incapacity for work and in connection with motherhood continues to be administered by the Federal tax office Russia. At the same time, insurance premiums "for injuries" remain under the control of the bodies of the Social Insurance Fund of the Russian Federation.
Accordingly, in payment orders for the transfer of contributions for injuries in 2019, it is necessary to indicate the values of the BCF, which attribute the payment to the FSS.
Reporting to the FSS in 2019
In 2019, it is necessary to report on pension, medical and compulsory insurance contributions in case of temporary disability and in connection with maternity to the tax authorities. And on contributions "for injuries" - to the FSS. Below is the deadline for submitting reports to the FSS in 2019:
4-FSS in electronic form:
- for the 1st quarter of 2019 - 25.04.2019
- half year 2019 - 25.07.2019
- 9 months 2019 - 25.10.2019
- 2019 - 01/27/2020
4 - FSS on paper
- for the 1st quarter of 2019 - 22.04.2019
- half year 2019 - 22.07.2019
- 9 months 2019 - 21.10.2019
- 2019 - 01/20/2020
BCK table for contributions "for injuries"
Now, in the table, we will summarize the actual values of the BCF for contributions "for injuries" that an accountant needs to use in order to pay insurance premiums to the Social Insurance Fund and indicate in field 104 of the payment order. These KBK in 201 did not change. It should be noted that the new KBK for insurance premiums against industrial accidents and occupational diseases has not been approved either.
Since 2017, the FSS authorities have been closely monitoring insurance premiums "for injuries". The profile Law of 24.07.1998 No. 125-FZ in Articles 26.14 - 26.21 describes in detail:
- how the FSS conducts office and field inspections;
- how to document the results of these audits;
- how to appeal against the actions of employees of the FSS of Russia, etc.
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