Fee calculator for taxes and insurance premiums. CBC for the payment of insurance premiums for compulsory social insurance Interest on social security contributions cbk
Each accountant is required to know which relevant BSCs are valid in 2020 to pay insurance premiums for insurance against industrial accidents and occupational diseases (they are also called “injuries” contributions). In this article, we present a table with the current BCC, which must be indicated in the payment orders for the transfer of contributions to the FSS for injuries in 2020.
Contributions to injuries in 2020
In 2020, pension and medical contributions, as well as contributions for compulsory insurance in case of temporary disability and in connection with motherhood, the Federal Administration continues to administer tax service Of Russia. Wherein insurance premiums “For injuries” remain under the control of the bodies of the Social Insurance Fund of the Russian Federation.
Accordingly, in the payment orders for the transfer of contributions for injuries in 2020, it is necessary to indicate the values \u200b\u200bof BSC, which include payment in favor of the FSS.
Reporting to the FSS in 2020
In 2020, it is necessary to report on pension, medical and compulsory insurance contributions for temporary incapacity for work and in connection with motherhood to the tax authorities. And on contributions "for injuries" - before the FSS. Below is the deadline for reporting to the FSS in 2020:
4-FSS in electronic form:
- for the 1st quarter of 2020 - 04.25.2020
- six months of 2020 - 07.25.2020
- 9 months of 2020 - 10.25.2020
- 2020 - 01/27/2020
4 - FSS on paper
- for the 1st quarter of 2020 - 04/22/2020
- six months of 2020 - 07/22/2020
- 9 months of 2020 - 10.21.2020
- 2020 - 01.20.2020
CSC “Injury” Contributions Table
Now, in the table, we summarize the current values \u200b\u200bof the BCC for “injury” contributions, which the accountant needs to apply in order to pay insurance contributions to the Social Insurance Fund and indicate in the field 104 of the payment order. These BCFs in 201 have not changed. It should be noted that the new BCC for contributions to insurance 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 relevant Law of July 24, 1998 No. 125-ФЗ in Articles 26.14 - 26.21 describes in detail:
- how the FSS to conduct desk and field checks;
- how to format the results of these audits;
- how to appeal the actions of employees of the FSS of Russia, etc.
Untimely payment of taxes or contributions is followed by tax penalties. It is important to correctly fill in the payment, because in case of an error, the amount will be considered as not transferred. In this article we will tell you how to fill out a payment order for payment of a penalty interest on insurance premiums in 2020, we will show a sample of filling in a payment payment for a penalty interest on each premium.
Fee for insurance premiums: payment order for 2020
A unified payment order form approved by the Bank of Russia Regulation No. 383-P dated June 19, 2012 is used to transfer interest.
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Filling in a payment order for payment of interest on insurance premiums in 2020
When transferring a penalty, most of the fields of a payment order are filled in the same way as when transferring a contribution. But you cannot transfer a fee and penalties in one payment. Payments for installment and interest must be separate.
Therefore, the easiest way is to take a payment order to pay the corresponding fee and change a few details in it to transfer the penalty:
- Budget classification code,
- Ground of payment
- Taxable period,
- Date and number of the document.
You can fill out a payment order from a blank form. Next, we will tell you how to fill out each payment details.
"Cap" payment
At the top of the payment order, indicate its number and date. Here we indicate the type of payment. If a payment order is generated in the remote program banking services, for example, the client bank, leave this field empty.
Nearby is the requisite "payer status". We fill it in the same way as in the payment order for the payment of a fee for which we intend to transfer the interest. Recall the possible statuses of the payer:
Then we write the payment amount twice:
- First, in words, the amount of rubles with a capital letter, the amount of cents in numbers. The words "rubles" and "pennies" are written completely without abbreviations,
- Then rubles and kopecks in numbers.
Penalties are paid in rubles and kopecks. If the amount turned out to be in whole rubles, then it can be indicated as follows: "199 \u003d", that is, without cents.
Payer details
Then fill in the details of the payer:
- Company name,
- If the payer is an individual, then indicate his status, for example, " Individual entrepreneur Sergeyev Alexey Ivanovich ",
- Payer's TIN,
- PPC organization. In payments on behalf of individuals, the checkpoint field is left blank,
- Bank details:
- Checking account,
- Correspondent account
- Name of the bank.
If a payment order is executed in a banking or accounting program, all the details will be substituted into the payment system automatically.
Payee details
The payee can be your IFTS or territorial authority FSS. If you do not know the payment details, then:
- You can find out the payment details of your IFTS on the official website of the Federal Tax Service of Russia,
- FSS payment details are on the official websites of the fund’s regional branches, but not all. Therefore, it is better to specify the details for transferring money in your FSS branch.
The name of the recipient is filled out as follows:
- First we write “UFK for ...”, enter the name of the region, for example, “UFK for Moscow”,
- Then in parentheses write the name of your tax office or branches of the FSS, for example, "UFK in Moscow (IFTS of Russia No. 43 in Moscow)", or "UFK in Moscow (GU - Moscow regional office FSS RF l / s 40100770142). ”
Fill in the group of details located next to:
Budget Payment Fields
The first difference between the payment of a penalty fee and the payment of the contribution itself is another BSC:
Contribution |
KBK for transferring interest |
---|---|
Payers - legal entity |
|
Pension insurance, basic rate |
182 1 02 02010 06 2110 160 |
Social disability and maternity insurance |
182 1 02 02090 07 2110 160 |
Mandatory health insurance |
182 1 02 02101 08 2013 160 |
Pension insurance at an additional rate for employees from the list 1 |
182 1 02 02131 06 2100 160 |
Pension insurance at an additional rate for employees from list 2 |
182 1 02 02132 06 2100 160 |
Injury Contributions |
393 1 02 02050 07 2100 160 |
Payers - Entrepreneurs |
|
Retirement insurance |
182 1 02 02140 06 2110 160 |
Health insurance |
182 1 02 02103 08 2013 160 |
Then the requisite “Basis of payment” is located, it is also filled out differently than in the payment for the payment of the contribution. Here we indicate one of the letter combinations:
- ЗД - if we voluntarily transfer arrears of interest,
- TR - if you received a request from the IFTS or FSS,
- AP - if the penalty is paid according to the act of verification.
The next field is taxable periodfor which payment is made. If you transfer penalties on demand or on the inspection report, then these documents indicate the period for which you must pay penalties. If the payment is made voluntarily, that is, the code “ZD” is indicated in the previous field, then set the field “tax period” to zero.
We also indicate zero if the tax period cannot be determined. For example, when a single amount transfers several penalties charged for different tax periods.
Then we indicate the number and date of the claim or inspection certificate for which we are paying. If penalties are listed on a voluntary basis, and there is no claim or act, then we set zeros in these fields.
Finally, fill out the payment purpose. We write that we transfer penalties, indicate the insurance premium for which we pay penalties, and the details of the document, if any.
Payment order for penalties on insurance premiums: payer - third party
Not only the policyholder, but also a third party can pay interest on contributions. Such an opportunity appeared in 2016. Pay taxes, contributions or penalties on them can, for example, the founder, the head of the company or any other natural person.
Fill out a payment order taking into account the following features:
- In the group of details of the payer, indicate the TIN and KPP of the organization for which the payment is made,
- In the "Payer" field, enter the name of the person who will go to the bank, for example, the director,
- In the "Payer status" field, indicate the status of the organization for which you are transferring money,
- Make the payment as follows: enter the TIN individualwhich actually transfers money. Then put the “//” sign and indicate the name of the company for which you are transferring money.
The remaining details are filled in the same way as in a regular payment.
Errors in payment orders for interest payments
When forming a payment order, errors may be made. Three of them are critical, since with them a penalty will be considered unpaid:
- Invalid payee account
- Wrong Federal Treasury Account,
- Invalid recipient tank details.
The remaining errors are uncritical, they can be corrected by writing a letter to verify the payment.
Samples of payment orders for penalties on insurance premiums in 2020
We told how to fill out all the details of a payment order for transferring a premium on insurance premiums. Now we give examples of filling. You can download all samples.
Payment order for payment of interest on insurance premiums in the FIU: sample
We transfer interest on contributions to the FIU to the payment details of our tax office:
Payment order for the payment of interest on insurance premiums to the FFOMS: sample
Since 2017, the FTS has been administering contributions to the FFOMS by the Federal Tax Service, therefore we also transfer fines for medical contributions to the account of our IFTS:
Payment order for payment of interest on insurance premiums to the Social Insurance Fund: sample
In IFTS we list only contributions to the Social Insurance Fund in case of temporary disability and motherhood:
Payment order for the payment of a penalty for insurance premiums for injuries: sample
Contributions for injuries are still administered by the Social Insurance Fund, therefore we pay penalties for these contributions to the territorial branch of social insurance:
The calculation of penalties for taxes and contributions is not simple; it depends on the date of arrears, the period of delay, and the value of the refinancing rate. Even a small oversight in the calculation of tax penalties can cause a large fine. To avoid this, use the tax penalties calculator in 2020 for calculations.
Please note that the size of the penalty is affected by the date of arrears. If it was formed on December 27, 2018 or earlier, then the size of the interest is not limited to the maximum size. If debts arose on December 28, 2018 or later, the penalties cannot exceed the arrears.
refinancing rates
table.
How to calculate interest at the refinancing rate
The calculation of penalties for taxes and contributions to the Federal Tax Service depends on the number of days of delay. In the first 30 days of late interest for each day, count 1/300 of the refinancing rate. From day 31, count 1/150 refinancing rates. This procedure is valid from October 1, 2017 and is valid only for companies. Entrepreneurs pay penalties for the entire period of delay tax pay from 1/300 of the refinancing rate.
If the arrears arose before 10/01/2017, penalties are calculated based on 1/300 of the refinancing rate, regardless of the duration of the delay (letter of the Ministry of Finance dated 03/29/2017 No. 03-07-08 / 79081).
For injuries, the previous rules apply - the calculation is based on 1/300 of the refinancing rate.
If during the delay the key rate changed, then the penalty is considered for each rate separately. Recall that the refinancing rate for calculating interest in 2020 is 6 percent. The value of the rate for earlier periods, see the table.
The delay days start from the day following the last day of tax or installment payment. And they end with the day of actual payment (if this is the calculation of interest for contributions for injuries) or the day that precedes the payment (for taxes and contributions to the Federal Tax Service, arrears of which were formed on December 27, 2018 or earlier). But for tax debts arising from December 28, 2018, interest is also calculated for the day of payment (Federal Law of November 27, 2018 No. 424-ФЗ)
Formula for calculating interest at the refinancing rate
The 2020 penalty calculator for taxes and contributions that are listed in the Federal Tax Service, contains a formula for calculating (Article 75 of the Tax Code):
1. for debts whose term has occurred on October 1, 2017 or later, if the number of days of delay is more than 30 days:
Penalty \u003d (Unpaid amount of tax or contributions with a term of up to 30 calendar days of delay x Number of calendar days of delay x 1/300 key rate, which was valid in the period of delay) + (Unpaid amount of tax or contributions for a period of 31 days of delay x Number of calendar days of delay x 1/150 of the key rate that was valid in the period of delay).
2. for debts whose term has occurred on October 1, 2017 or later, if the number of days of delay is up to 30 days inclusive:
Penalties \u003d Unpaid tax or contribution amount x Number of calendar days of delay x 1/300 of the key rate that was valid in the period of delay
Our calculator considers penalties for taxes and contributions that must be transferred to the IFTS. Fines for injuries are transferred to the fund.
Insurance premiums for an additional tariff for insured persons engaged in the types of work specified in clause 1, part 1 of article 30 of the federal law of 28.12.13 n 400-ФЗ (list 1)
Penalties, fines and interest on insurance premiums under the doptariff (list 1), starting from January 1, 2017
Insurance premiums for an additional tariff for insured persons engaged in the types of work specified in clause 2 - 18 hours 1 art. 30 of the federal law dated 12.28.13 No. 400-ФЗ (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 tariff depending on the results of a special assessment of working conditions (class of working conditions)
Penalties, fines and interest on insurance premiums under the doptariff (list 2), starting from January 1, 2017
Insurance contributions for mandatory pension insurance in a fixed amount (for individual entrepreneurs)
Contributions for billing periods (including those calculated from the excess of the amount of income) starting from January 1, 2017
Contributions for additional social security for flight crew members and coal industry workers
Contributions of organizations using the labor of members of flight crews of civil aviation aircraft to pay retirement benefits
Contributions paid by coal industry organizations to pay supplementary pension
Insurance premiums for compulsory medical insurance of the working population
Contributions for billing periods beginning on or after 1 January 2017
Insurance premiums for compulsory health insurance in a fixed amount (for individual entrepreneurs)
Contributions for billing periods beginning on or after 1 January 2017
Insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity
Contributions for billing periods beginning on or after 1 January 2017
Insurance premiums for compulsory social insurance against industrial accidents and occupational diseases
In case of violation of the deadline for the payment of insurance premiums in the PFR, the payer of these premiums will be charged interest (Article 25 of the Federal Law of July 24, 2009 No. 212-ФЗ).
Penalty for late contributions to the FIU: for which days are accrued
Penalties in the FIU are accrued for each day of delay starting from the day following the day established for the transfer of contributions to the day they are paid (inclusive).
How to calculate premiums on insurance premiums
The calculation of interest in the PFR is carried out according to the following formula (Part 3, 5, 6, Article 25 of the Federal Law of July 24, 2009 No. 212-FZ):
Penalty for late payment of contributions to the FIU: KBK
Transferring to the budget penalties in the FIU, in payment order you must specify a BCC that is different from the one you specify when paying the sum of insurance premiums.
In the field 104 of the payment you need to specify - 39210202010062100160.
Sample payment order for payment of interest in Pension Fund you will find in.
When you do not have to pay a penalty in the FIU
If the arrears of insurance premiums were formed as a result of the fact that the payer was guided by explanations of the controlling bodies that were given to him personally or were intended for an indefinite number of people, then no interest is charged (part 9 of article 25 of the Federal law of 07.24.2009 No. 212-FZ).
Also, penalties will not be charged if the payer was unable to pay insurance premiums on time due to the fact that, by a court decision, his bank accounts were blocked or his property was seized (