Payment order for the payment of a fine FSS. How to fill out insurance premium payments FSS arrears sample payment order
In this material, we summarized the sample payment orders for the payment of insurance premiums in 2018. Examples of payments relate to pension, social, medical and insurance contributions “for injuries” and are available for download. The article explains the basic rules for filling out payment orders, provides the CCC for insurance premiums for 2018, and deciphers the fields of payment orders for transferring contributions for employees. Also, the article may be useful to individual entrepreneurs with employees. If an individual entrepreneur pays insurance premiums only “for himself” in 2018, then in the article you can see the current CCC for filling out payment orders.
Introductory information: types of insurance premiums in 2018
Insurance contributions are mandatory payments that organizations or individual entrepreneurs pay from their own funds for the social insurance of their employees.
In some cases, individual entrepreneurs are required to pay insurance premiums “for themselves” (clause 3, article 8 of the Tax Code of the Russian Federation, article 3 of Law No. 125-FZ). The procedure for calculating and paying insurance premiums depends on the type of social insurance. Compulsory social insurance can be of the following types:
- pension insurance (“pension contributions” or “CPI”);
- temporary disability and maternity insurance (“social contributions” or “VNiM”);
- health insurance (“medical premiums” or “CHI”);
- insurance against accidents at work and occupational diseases (contributions “for injuries”).
Deadlines for payment of insurance premiums in 2018: dates
In 2018, insurance premiums must be transferred not on the 15th day of the next month, after accrual. In 2018, the terms for paying insurance premiums are as follows:
- for December 2017 - 15.01.2018
- for January - 15.02.2018
- for February - 15.03.2018
- for March - 16.04.2018
- for April - 15.05.2018
- for May - 06/15/2018
- for June - 16.07.2018
- for July - 15.08.2018
- for August - 17.09.2018
- for September - 10/15/2018
- for October - 11/15/2018
- for November - 17.12.2018
- for December - 15.01.2019
Deciphering the fields of the payment order for the payment of contributions
Field | filling |
Payer status, field 101 | Payer of insurance premiums - "01" |
TIN of the payer, field 60 | TIN of the organization |
Checkpoint of the payer, field 102 | Checkpoint of an organization, a separate subdivision or real estate, depending on the place of payment of contributions |
Payer, field 8 | name of the organization or "isolation" |
TIN and KPP of the recipient, fields 61 and 103 | TIN and checkpoint of the IFTS, to which you submit reports. |
Details of the IFTS | Details of the IFTS directly there or on the website of the Federal Tax Service in the section "Electronic Services" - "Address and payment details of your inspection" (https://service.nalog.ru/addrno.do) |
Recipient, field 16 | UFK according to ______ (indicate the name of the subject of the Russian Federation where you pay insurance premiums), and then in brackets - the name of your IFTS. For example, “UFK in Moscow (IFTS N 22 in Moscow)” |
Code, field 22 | current payment – “0” |
KBK | field 104 - CCC of tax or insurance premiums |
OKTMO | field 105 - OKTMO at the address of the organization, OP or real estate, depending on the place of payment of tax, contributions. You can find out the code using the “Know OKTMO” service on the website of the Federal Tax Service - http://nalog.ru/rn77/service/oktmo/ |
Reason for payment, field 106 | – current payment – “TP”; - arrears - "ZD"; - arrears at the request of the IFTS - "TR"; - arrears on the act of verification before the issuance of the IFTS requirements - "AP" |
Period, field 107 | For TP or AP - the period for which you pay contributions, in the format XX.YY.YYYY. XX - frequency of payment: – month – MS; - quarter - KV; - half a year - PL; – year – GD; – YY – payment period: month number from 01 to 12, quarter number from 01 to 04, half year 01 or 02, annual payment – 00; – YYYY is the year. For example, when paying contributions for April 2018 - “MS.04.2018”; for TR - the date of payment of the tax or contribution on demand; for AP – “0” |
Document number, field 108 | – for TP or ZD – “0”; for TR - requirement number; for AP - the number of the decision on verification |
Document date, field 109 | - for TP - the date of signing the calculation of contributions, and if it is not submitted - “0”; – for HT – “0” - for TR - the date of the requirement – for AP – the date of the inspection decision. |
Purpose of payment, field 24 | Text explanation + registration number of the policyholder in the fund. For example, “Insurance contributions for compulsory pension insurance for April 2018, reg. No. 567-111-000000” |
Where to send payments (recipient)
The recipient of payment in 2018 for all types of contributions (except for contributions "for injuries") are tax inspectorates:
- at the address of the organization or its separate subdivision;
- at the place of residence of the individual entrepreneur.
Fill in this field according to the rules prescribed in the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. In the "Payee" field, indicate the name of the Federal Treasury body and in brackets the name of your IFTS. If you make a payment “for injuries”, then in brackets there will be an indication of the branch of the FSS of Russia.
Codes for payer status in 2018
In payments for contributions to the Federal Tax Service, companies put code 01 in field 101 “Payer status”, individual entrepreneurs - 09. At the same time, IP code 09 is used in 2018 both when paying insurance premiums “for themselves” and when transferring funds for employees. Previously, the tax authorities recommended putting code 14. In 2018, do not use such a code.
Code 08 for payments in the IFTS is not needed. It is used only when paying insurance premiums to the FSS “for injuries”.
BCC for insurance premiums for 2018
The budget classification code is a mandatory requisite for a payment order. It is reflected in field 104. The values of the codes are given below.
CSC for IFTS
Payment type | KBK |
From employee benefits |
|
Pension payments at a general and reduced rate | |
Contributions | 182 1 02 02010 06 1010 160 |
penalties | 182 1 02 02010 06 2110 160 |
fines | 182 1 02 02010 06 3010 160 |
Additional pension payments for workers engaged in hazardous work | |
182 1 02 02131 06 1010 160 | |
182 1 02 02131 06 1020 160 | |
penalties | 182 1 02 02131 06 2100 160 |
fines | 182 1 02 02131 06 3000 160 |
Additional pension payments for workers engaged in heavy or hazardous work | |
Contributions at an additional rate that does not depend on the results of a special assessment | 182 1 02 02132 06 1010 160 |
Contributions for an additional tariff, depending on the results of a special assessment | 182 1 02 02132 06 1020 160 |
penalties | 182 1 02 02132 06 2100 160 |
fines | 182 1 02 02132 06 3000 160 |
For temporary disability and motherhood |
|
Contributions | 182 1 02 02090 07 1010 160 |
penalties | 182 1 02 02090 07 2110 160 |
fines | 182 1 02 02090 07 3010 160 |
For compulsory health insurance |
|
Contributions | 182 1 02 02101 08 1013 160 |
penalties | 182 1 02 02101 08 2013 160 |
fines | 182 1 02 02101 08 3013 160 |
IP contributions for yourself |
|
Retirement | |
Fixed contributions to the PFR | 182 1 02 02140 06 1110 160 |
Contributions at the rate of 1 percent of income over 300,000 rubles. | 182 1 02 02140 06 1110 160 |
penalties | 182 1 02 02140 06 2110 160 |
fines | 182 1 02 02140 06 3010 160 |
Medical | |
Contributions | 182 1 02 02103 08 1013 160 |
penalties | 182 1 02 02103 08 2013 160 |
fines | 182 1 02 02103 08 3013 160 |
CSC for FSS (“for injuries”)
An example of a payment order for mandatory pension insurance contributions
An example of a payment order for mandatory social insurance contributions
Below is a sample payment order for the payment of social contributions in 2018. These contributions are temporary disability and maternity insurance (VNiM) contributions. Payment for this type of contribution must also be sent to the IFTS.
An example of a payment order for contributions to compulsory health insurance
An example of a payment order for contributions to "injury"
The following is an example of a payment order for insurance premiums for insurance against accidents at work and occupational diseases. Where to pay insurance premiums for injuries in 2018? As before, insurance premiums for injuries are administered by the FSS. This is where you need to send your dues.
The deadline for payment of contributions for the current month is no later than the 15th day of the following month. If the 15th falls on a weekend or holiday, the due date is extended to the next business day. It turns out that companies pay the payment to the FSS for contributions to injuries in 2020 every month. To fill out the payment order correctly, see the sample in the article.
Making a payment order in the FSS in 2020
Make payment orders for the transfer of insurance premiums in accordance with the Regulation of the Central Bank dated 19.06.2012 No. 383-P and appendices 1 and 2 to the order of the Ministry of Finance dated 12.11.2013 No. 107n.
How to pay injury premiums
Transfer contributions from accidents and occupational diseases to the settlement account of the FSS branch at the place of registration of the organization. The details of the regional branch of the fund for the payment of contributions are indicated in the notice that the fund sends to the organization. Samples of filling out payment orders for the transfer of insurance premiums can be viewed on the official website of the FSS branch in your region.
Transfer contributions at the place of registration of a separate division of the organization, if this division:
- has a checking account;
- accrues payments and other remuneration in favor of employees.
The details of the fund are indicated in the notice on the amount of insurance premiums, which is issued to a separate subdivision.
Sample payment order in the FSS from accidents in 2020
Postponement and installment payment of contributions
If the organization has a debt on contributions (penalties, fines), then the FSS can provide a deferral (installment plan) (subparagraph 2, paragraph 1, article 18 of the Law of July 24, 1998 No. 125-FZ). Postponement implies the establishment of a one-time period for the payment of all debt. Installment - repayment of debt in installments according to the schedule.
A deferment (installment plan) can be obtained if the organization is temporarily unable to pay contributions for one of the following reasons:
- damage as a result of a natural disaster, technological disaster or other force majeure circumstances;
- lack of budget funding;
- seasonal nature of production or sale.
The application form for a deferment (installment plan) was approved by order of the FSS dated April 25, 2017 No. 196.
The FSS has introduced a new procedure for confirming the payment of contributions
The FSS approved a new application form, without which it does not accept documents to confirm calculations and pay contributions in case of injury. Previously, the FSS accepted documents without an application. Read more in the material of the experts of the magazine "Salary"
In 2017, you need to pay insurance premiums for new KBK. You will find them in a special table below. Use the new BCC for payments for both last year and this year. This article presents sample payment cards for paying contributions accrued for January. Payments for this month must be made no later than February 15th. If you made a mistake in the CSC, submit a tax application (clause 7, article 45 of the Tax Code of the Russian Federation).
What CBC to use
In 2017, use only new CSCs. The Ministry of Finance approved them in the order dated December 7, 2016 No. 230n. The full table with all new KBK is below.
CSC for the payment of insurance premiums in 2017 from payments to employees
Payment type |
BCF for periods |
|
Pension contributions at general and reduced rates |
||
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 |
|
Contributions in case of temporary incapacity for work and in connection with maternity at general and reduced rates |
||
182 1 02 02090 07 1000 160 |
182 1 02 02090 07 1010 160 |
|
182 1 02 02090 07 2100 160 |
182 1 02 02090 07 2110 160 |
|
182 1 02 02090 07 3000 160 |
182 1 02 02090 07 3010 160 |
|
Medical contributions at general and reduced rates |
||
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 |
|
Contributions to the FSS of the Russian Federation in case of injury |
||
393 1 02 02050 07 1000 160 |
||
393 1 02 02050 07 2100 160 |
||
393 1 02 02050 07 3000 160 |
||
Pension contributions at additional rates for work from paragraph 1 of part 1 of Article 30 of the Federal Law of December 28, 2013 No. 400-FZ |
||
|
182 1 02 02131 06 1010 160 |
|
|
182 1 02 02131 06 1020 160 |
|
182 1 02 02131 06 2100 160 |
||
182 1 02 02131 06 3000 160 |
||
Pension contributions at additional rates for work from paragraphs 2-18 of part 1 of Article 30 of the Federal Law of December 28, 2013 No. 400-FZ |
||
From the results of the special assessment of working conditions, additional tariff: |
||
|
182 1 02 02132 06 1010 160 |
|
|
182 1 02 02132 06 1020 160 |
|
182 1 02 02132 06 2100 160 |
||
182 1 02 02132 06 3000 160 |
How to fill out payments
In addition to the CCC, there are a few other changes that are important not to forget. Firstly, in field 101, now put 14. It was this code that the officials planned to establish for new contributions. For injury contributions, use code 08.
Secondly, in the purpose of payment after OKTMO, provide the payment code, for example, "TP" (current payment), and the period for which you pay contributions. For contributions for January, fill in field 107 of the payment order as follows: MS.01.2017.
Thirdly, indicate in the payment details of your tax office. You can find them on the site nalog.ru.
Check the data before you go. For example, on February 6, the UFK in the Moscow Region changed the account number (letter of the Federal Tax Service of Russia dated November 7, 2016 No. ЗН-4-1/21026). From this date, the account for paying contributions in the Moscow Region is 40101810845250010102. In addition, the recipient's bank and BIC have changed. However, officials promise to accept payments with the same details for some time (letter of the UFC for the Moscow Region dated 10/21/2016 No. 48-13-12 / 05-7935). The account number has changed since February 6 in Moscow.
At the same time, insurance premiums, as before, transfer with a penny. In full rubles, pay only taxes. Please see below for payment templates.
Payment for the payment of contributions to pension insurance for January 2017 (sample)
Payment for the payment of premiums for health insurance for January 2017 (sample)
Payment for the payment of premiums for insurance in case of temporary disability and in connection with maternity for January 2017 (sample)
Payment for the payment of premiums for accident insurance for January 2017 (sample)
What to do if you made a mistake in the payment
Last year, the Federal Tax Service promised to inform the banks so that they would not accept payments with the details of the funds in 2017 (letter No. ЗН-4-1/22860 dated 01.12.2016). But no one is immune from other mistakes. Suppose you entered your tax information, but made a mistake in the CCC. You can clarify such a payment (letter of the Federal Tax Service of Russia dated 10.10.2016 No. SA-4-7 / 19125).
Send an application to the inspection in any form. Write which BCC you reflected in the payment incorrectly and which one you need to replace it with. Attach a copy of the payment to the document. In this case, the date of payment will be the day when the company transferred the money, albeit to the wrong KBK. See below for a sample application for clarification of payment (sample 5).
Application for clarification of payment (sample)
Worse, if you entered the wrong Federal Treasury account. The amount for this is not considered paid (subclause 4, clause 4, article 45 of the Tax Code of the Russian Federation). This means that you will have to pay the dues again. And the money transferred to the erroneous account can be returned. To do this, write an application to your tax office and attach a copy of the erroneous payment to it.
For the future, check the BCC and other details in the payment orders before sending contributions to the Federal Tax Service. Recall that the company can no longer set off contributions among themselves (clause 1.1 of article 78 of the Tax Code of the Russian Federation). For example, overpayments on health insurance premiums can only be set off against future payments on them.
When filling out payment orders for the transfer of funds to pay insurance premiums from 03/31/2014, the "Code" attribute indicates a unique accrual identifier (hereinafter referred to as UIN), which will be assigned by the Social Insurance Fund of the Russian Federation (hereinafter referred to as the Fund).
Information about UIN for those charges made by the Fund will be communicated to payers as part of the details of claims for payment of arrears on insurance premiums, penalties and fines, after the Ministry of Labor and Social Protection of the Russian Federation makes appropriate changes to the forms of these documents.
Due to the fact that payers independently calculate the amount of insurance premiums payable, the value "0" is indicated in the "Code" variable of the instruction on the transfer of insurance premiums.
The address:
Kaliningrad, st. Tchaikovsky, 11
Making payments for insurance premiums for injuries
The procedure for paying insurance premiums in 2017 has undergone major changes. The main one is that now it is regulated by a new administrator - the tax service. However, not all contributions have gone under the control of the Federal Tax Service, payments for injuries are still under the jurisdiction of social insurance, and it is there that they must be paid and submitted.
In connection with these changes, an unclear picture has emerged regarding payment claims in the FSS - do they need to be processed according to the new rules established by the tax authorities, or adhere to the old procedure?
Types of payments in the FSS and their legal regulation
Social Insurance transferred contributions for maternity and disability to the management of the Federal Tax Service, leaving behind only contributions from accidents and occupational diseases (NS and PZ). Chapter 34, introduced in the Tax Code of the Russian Federation in 2017, regulates only those types of payments that have come under the control of the tax authorities, and injury contributions are still regulated by law No. 125FZ of July 24, 1998. It prescribes the procedure for the implementation of compulsory social insurance from the National Assembly and the PZ, in particular, the rights and obligations of the insurer, the insured and the insured, types of insured events, tariffs and the method of calculating the sum insured.
Art. 22.1 of Law No. 125FZ establishes the terms for paying insurance premiums:
In case of untimely or incomplete repayment of obligations, the payer has an arrears. After its discovery, the payer is sent a demand for repayment of the debt, and a penalty is charged on the debt. 10 days are given for the repayment of obligations on demand, unless another period is indicated in the document. The penalty must be paid in a separate payment order, which will differ from the BCC specially designed for this type of payment (the details of filling out the order will be discussed later).
4-FSS and its delivery are described in this video:
Structure of the payment order
The FSS payment contains the following mandatory details:
- Document number and date.
- Payer status (listed in Appendix No. 5 of Order No. 107n).
- Type of payment (order has code 01).
- Order of payment. Voluntary transfers to the budget have priority 5.
- OKTMO (at the location of the company or the place of residence of the entrepreneur).
- Tax period in the format MS.month number.year. (not indicated for current payment).
- Number and date of the document serving as the basis for payment. Filled in only when paying on demand, in other cases, zeros are put down in the fields.
- Purpose of payment. The type of insurance premiums, the payment period, the registration number of the policyholder are indicated.
- Amount in two formats (in numbers and in words).
- Information about the sender and recipient (name, TIN, KPP, details of the credit institution).
This video shows how to make a payment order to the FSS using a special program:
Fill algorithm
General rules
Filling out an order begins with assigning a serial number to it and indicating the date. The following is information about the payer:
Then the information about the recipient is entered. The details of your social insurance department (where reporting is submitted) are indicated. You can find them directly in the department, or on the official website of the FSS.
- The BCC for contributions from the NC and PZ remained unchanged - 393 1 02 02050 07 1000 160.
- For penalties, there is a separate BCC 393 1 02 02050 07 2100 160.
- sequence (5);
- appointment;
- sum;
- payment code (0 or UIN upon request).
- home
- Help and extras information
- Insurance premiums
- Payment order in the FSS
- Regulation of the Central Bank of the Russian Federation of June 19, 2012 N 383-P "ON THE RULES FOR IMPLEMENTATION OF MONEY TRANSFER"
- Order of the Ministry of Finance of the Russian Federation of November 12, 2013 No. 107n "On approval of the Rules for specifying information in the fields of settlement documents for the transfer of taxes, fees and other payments to the budget system of the Russian Federation"
- 1000 - the amount of insurance premiums;
- 2000 - the amount of penalties for the relevant payment;
- 3000 - the amount of the fine in accordance with the legislation of the Russian Federation;
- 4000 - other receipts (if the payer fills out the payment document with an indication of the income subtype code that is different from the income subtype codes 1000, 2000, 3000, the PFR authority clarifies payments indicating the income subtype code 4000 in order to reflect them according to the income subtype codes 1000, 2000 , 3000);
- 5000 - the amount of interest accrued in case of violation of the deadline for the return of insurance premiums for compulsory pension insurance and compulsory health insurance, and interest accrued on the amount of excessively collected insurance premiums for compulsory pension insurance and compulsory health insurance, on the corresponding payment.
- account of the Federal Treasury;
- name of the beneficiary's bank.
- Offset, return of contributions to the FSS
It is described how to clarify the payment of contributions to the FSS. Application for clarification. Documents for the offset and return of overpayment on contributions "for injuries" in Social Insurance are given. 21-FSS and 23-FSS - 4-FSS 2018 new form form download
Information is provided on downloading the new 4-fss form for 2018, which can be downloaded for free. Excel format - Excel. Policyholder code. Fill example. A link is given to download the new form 4-FSS. - ADDRESS and PHONES of the branches of the FSS of the Russian Federation
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Next, you need to specify OKTMO - a code of 8 characters assigned to the municipality. You can find it on the website of the Federal Tax Service using the “Know OKTMO” service, for which you need to enter the name of the municipality or OKATO.
After that, information about the payment is entered:
The final step is the signing of the payment order. Signatures on it are put by those persons who have the right to dispose of funds from the current account. Also, the document is certified by a seal, if any.
To get a holistic view of filling out the FSS payment, read its sample.
Sample payment form
Online filling
You can avoid mistakes when placing an order and reduce the time for this procedure using specialized online services. To pay taxes and insurance premiums for disability and maternity, the easiest way is to generate payments on the website of the tax service, where after choosing the tax or contribution to be paid, all the details of the recipient and the CCC are filled in automatically. But contributions for injuries are paid to the FSS, so they will have to use a third-party service.
One of the most popular of them is the Formz.ru service. It is convenient in that it allows you to automatically fill in the details of the payer and recipient by BIC. Thanks to this, the most serious mistake in filling out the order can be avoided, because errors in the account number or name of the recipient are the basis for declaring contributions unpaid.
Using the service is simple - in the menu on the main page of the site, select "Payment (tax)", then enter all the necessary data in the form that opens. Filling is simplified due to the presence of hints in the fields and the choice of possible options for the indicators to be entered. Upon completion, the payment can be checked for blank fields, and then saved or sent for printing.
Unlike the payment of insurance premiums transferred to the management of the Federal Tax Service, making payments for injuries is not particularly difficult. It is necessary to transfer funds to the same details, and the procedure for processing payment orders also remained unchanged.
We fill out the payment order in 2017 for the transfer of insurance premiums for pension insurance using this video:
Payment order in the FSS
Upcoming reporting dates for employees
Report to the FSS for the II quarter of 2018
Pay payroll taxes for July
A payment order to the FSS for the transfer of insurance premiums for compulsory social insurance should be drawn up taking into account the requirements of the Bank of Russia Regulation No. 2-P dated October 3, 2002 "On cashless payments in the Russian Federation" and the Order of the Russian Ministry of Finance No. 106n dated November 24, 2004 "On approval of the Rules indication of information in the fields of settlement documents for the transfer of taxes, fees and other payments to the budget system of the Russian Federation. The form of the payment order is also approved by the Bank of Russia.
Let's see how to fill in the fields of the FSS payment order. In field 101 of the form, you must indicate the status of the payer, in fields 60 and 102 - his TIN and KPP, and in field 8 - the name.
Field 104 contains one of the budget classification codes (BCC), in field 105 - the OKATO code of the municipality in whose territory funds are mobilized.
In field 106, enter the designation of the basis for payment: TP - payments of the current year, ZD - voluntary repayment of debts for expired periods in the absence of a requirement to pay insurance premiums from the FSS, TR - repayment of debt at the request of the FSS, AP - repayment of debts under the inspection report, AR - repayment of debt under the executive document.
Field 107 is for the period of payment of contributions, and 109 is for the date of payment.
Field 110 contains the type of payment: VZ - payment of a contribution, PE - payment of penalties, AS - administrative fines, ISH - other fines. Do not forget about the purpose of the payment in field 24, while indicating the payer's registration number in the FSS system.
Internet accounting "My business" will generate a payment order to the FSS in two clicks. The system fills in the main fields automatically, so you will not make annoying mistakes when entering details (including TIN, KBK, OKATO, accounts of the Federal Treasury). The service guarantees the compliance of all forms and forms with the current legislation. If necessary, you can always get individual expert advice on the calculation of insurance premiums or reporting.
In two accounts: how to draw up a payment order for the payment of penalties and fines
Did you file your tax return on time? Or forgot to pay taxes? Did the tax office send a demand for payment of penalties and fines? We will help you draw up a payment order for the payment of penalties and fines to the tax office or an off-budget fund.
Fines and penalties for taxes and fees
If a request for payment of a fine or penalty is received, it may contain a UIN (unique identifier of accruals), it must be indicated in the "Code" field. If there is no requirement with UIN, then 0 is put in this field.
OKTMO indicates the usual, as well as when paying taxes. In field 106, the basis of payment is selected: if there is a requirement from the tax authority, a TR is put, if there is no demand, then a PO is put. The number and date of the request is indicated in fields 108-109 of the payment order, in the absence of a request, zeros are entered in the fields. In field 107 “Indicator of the tax period”, the payment period specified in the requirement is entered. If there is no requirement, then this field is also set to 0.
CSC, if it is not specified in the requirement, you must look for it yourself. Keep in mind that the BCC is taken not for the period for which you pay a fine or penalties, but for the BCC of the year in which you pay it. Those. when paying fines and penalties in 2015, you must take the BCC from the list of codes for 2015.
The tax inspectorate can impose fines under both the Tax Code and the Code of Administrative Offenses (CAO). The principle of filling out a payment order is the same, only the CCC is different.
CCC for penalties and fines in accordance with the Tax Code
* Penalties (Article 75 of the Tax Code) for late payment and fines for non-payment of tax (Article 122 of the Tax Code) - the CCC of the tax for which the payment deadline is violated, but in the 14-17 category of the CCC, instead of 1000, 2100 (penalties) or 3000 (fine) are indicated.
Example:BCC transport tax 182 1 06 04011 02 1000 110, penalties for this tax are paid to the BCC 182 1 06 04011 02 2100 110, and a fine for KBK 182 1 06 04011 02 3000 110
* Penalties for failure to submit a tax return on time (Article 119 of the Tax Code) - CBC are indicated on the same principle as for penalties for late payment of tax. Those. the BCC of the tax is taken, for which the declaration is submitted, and 3000 is put in the 14-17th category.
Example: BCC for VAT 182 1 04 01000 01 1000 110, a penalty for late filing of a VAT return is paid to the BCC 182 1 04 01000 01 3000 110
* Penalty for failure to submit 2-NDFL certificates, information on the average headcount, as well as other documents and (or) other information (Articles 119.2, 129.1 and paragraph 1 of Article 126 of the Tax Code) - BCC 182 1 16 03010 01 6000 140
* Penalty for non-compliance with the procedure for submitting a tax return (calculation) in electronic form (Article 119.1 of the Tax Code) - CCC 182 1 16 03010 01 6000 140
CCC on fines according to the Code of Administrative Offenses
* Penalties for administrative offenses in the field of taxes and fees provided for by the Code of Administrative Offenses - 182 1 16 03030 01 6000 140
* Penalties for violation of the law on the use of cash registers when making cash settlements and (or) settlements using payment cards -182 1 16 06000 01 6000 140
* Penalties for violation of the procedure for working with cash, conducting cash transactions and failure to fulfill obligations to monitor compliance with the rules for conducting cash transactions 182 1 16 31000 01 6000 140
A sample of filling out a payment order for the payment of a fine for a tax offense if there is a requirement and UIN
A sample of filling out a payment order for the payment of penalties in the absence of a requirement and UIN
Penalties and penalties on contributions to off-budget funds
The Social Security Fund imposes penalties under two federal laws, just like the Pension Fund. In addition, both funds can fine officials of the organization under Article 15.33 of the Code of Administrative Offenses.
Fines and penalties on insurance pension contributions
* Penalties (Article 25 of Law 212-FZ) for late payment and fines for non-payment of contributions (Article 47 of Law 212-FZ) - CCC of contributions for which the payment deadline is violated, but in the 14-17th category of the CCC, instead of 1000, 2000 (penalties) are indicated or 3000 (fine).
Example: CCC of insurance premiums for the payment of the insurance part of a labor pension - 392 1 02 02010 06 1000 160, penalties for late payment should be paid to the BCC 392 1 02 02010 06 2000 160, and a fine for non-payment on the BCC 392 1 02 02010 06 3000 160
* Penalties for violation of the legislation of the Russian Federation on state non-budgetary funds and on specific types of compulsory social insurance, budgetary legislation regarding the budget of the Pension Fund of the Russian Federation (with the exception of Articles 48-51 of Law 212-FZ) - 392 1 16 20010 06 6000 140;
* Penalties for violation of the legislation of the Russian Federation on state off-budget funds and on specific types of compulsory social insurance, budgetary legislation in terms of the budget of the FFOMS (with the exception of Articles 48-51 of Law 212-FZ) - 392 1 16 20030 08 6000 140;
* Fines in accordance with articles 48 - 51 of the Federal Law 212-FZ - 392 1 16 20050 01 6000 140.
Fines and penalties on insurance premiums to the FSS
* Penalties for late payment and penalties for non-payment of contributions - CCC contributions for which the payment deadline is violated, in the 14-17 category of the CCC, instead of 1000, 2000 (penalties) or 3000 (fine) are indicated.
Example: KBK insurance premiumsfor compulsory social insurance against accidents at work and occupational diseases - 393 1 02 02050 07 1000 160, penalties are paid to the BCC 393 1 02 02050 07 2000 160, 393 1 02 02050 07 3000 160.
* Penalties for violation of the legislation of the Russian Federation on state off-budget funds and on specific types of compulsory social insurance, budget legislation in terms of the FSS budget - 393 1 16 20020 07 6000 140
A sample of filling out a payment order for the payment of a fine in the PF
Paragraph 2 of Article 855 of the Civil Code
Federal Law No. 212-FZ of July 24, 2009 “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”; Federal Law No. 125-FZ of July 24, 1998 “On Compulsory Social Insurance against Occupational Accidents and Occupational Diseases”
Federal Law No. 212-FZ of July 24, 2009 “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”; Federal Law No. 27-FZ of April 1, 1996 “On Individual (Personalized) Accounting in the Compulsory Pension Insurance System”
An example of filling out Payments in the FSS NS and PZ in 2018
EXAMPLES OF FILLING IN PAYMENTS in the FSS of the Russian Federation - social insurance numbers and field values in the payment order in 2018
Rules for filling out payment orders in the FSS RF social insurance 2018
Payment orders in 2018 for the transfer of insurance premiums to the FSS of the Russian Federation, The Social Insurance Fund is drawn up by payers, when making payments from their accounts, in accordance with the rules established by:
Below is a sample of filling out a payment order in the FSS of the Russian Federation insurance against industrial accidents and occupational diseases (injuries).
Since 2017, INSURANCE CONTRIBUTIONS in SOCIAL INSURANCE are received by the TAX
From 01-01-2017, the Federal Tax Service will administer the procedure for calculating and paying insurance premiums to the Pension Fund of the Russian Federation, the Compulsory Medical Insurance Fund and the Social Insurance Fund.
Unified Social Insurance Fee - ESSC - the provisions regarding the collection of contributions are given in the new chapter 34 of the Tax Code "Insurance Contributions". The basis for calculating insurance premiums; contributors; object of taxation; billing and reporting periods will remain unchanged.
BCC 2018, numbers and values of fields in a payment order (payment) in the FSS of the Russian Federation in 2018
When filling out settlement documents, it is necessary to observe the correctness of filling in the following fields. More about KBK FSS.
The details of the new kbk are given for paying contributions in 2018 to the FSS for the National Assembly (injuries) for organizations and individual entrepreneurs.
PAYER STATUS CODE IN THE PAYMENT ORDER when transferring insurance premiums, when paying the FSS NS "injuries"
When transferring insurance premiums, indicate status 08 in field 101.
(60) - "TIN" of the payer, (102) - "KPP" of the payer - the taxpayer identification number (hereinafter - TIN) of the payer and the code of the reason for registration (hereinafter - KPP) are indicated in accordance with the certificate of registration with the tax authority (FTS of Russia);
(8) - "Name of the payer" - the name of the payer is indicated;
Field (104) indicates one of the following budget classification codes (hereinafter referred to as BCC):
At the same time, 14-17 digits of the KBK (income subtype code) are used for separate accounting of insurance premiums, penalties, fines and interest:
Field (105) indicates the value of the OKTMO code of the municipality on whose territory the funds are mobilized (the value of the Territorial Department of the PFR).
The field (106) contains the value 0 (ZERO).
The field (107) contains the value 0 (ZERO).
The field (108) contains the value 0 (ZERO).
The field (109) contains the value 0 (ZERO).
The field (110) contains the value 0 (ZERO).
In the requisite » Code » field (22) of the order for the transfer of funds, a unique identifier for accruing UIN is indicated. The requirement to fill in the “Code” requisite applies to funds transfer instructions, the forms of which are established by Bank of Russia Regulation No. 383-P.
The payment purpose field (24) contains additional information required to identify the purpose of the payment and the payer's registration number in the FSS RF system. When making payment orders for the transfer of insurance premiums in social insurance, it is recommended to indicate the registration number of the payer in the territorial fund of social insurance.
ERRORS in the PAYMENT ORDER (payment) in the FSS of the Russian Federation and PEN
If in payment order for the transfer of insurance premiums accident - injury incorrectly stated:
then the obligation to pay contributions is considered not fulfilled.
The remaining errors do not prevent the transfer of money to the budget, which means they will not lead to the accrual of penalties. Such shortcomings include: incorrect TIN or KPP of the recipient.
Samples of completed payment orders for the payment of insurance premiums to the FSS of the Russian Federation in 2018
Internet reporting. Contour.Extern
FTS, PFR, FSS, Rosstat, RAR, RPN. The service does not require installation and updating - the reporting forms are always up-to-date, and the built-in check will ensure that the report is submitted the first time. Send reports to the Federal Tax Service directly from 1C!
We prepared a payment order to the FSS in 2017, a sample with which you can quickly draw up your payment document for the transfer of contributions. There are a lot of new details in the payment, so check yourself.
In the article you will find: a new form of payment order to the FSS with a decryption, an example of a payment order for paying contributions to the FSS, a complete table of all valid CCC codes for insurance premiums. And you will also find comments and tips prepared by the best experts of our magazine.
On what form to draw up a payment order in the FSS in 2017: sample
Form payment order to the FSS in 2017 (sample) approved by the Bank of Russia (Regulation No. 383-P of June 19, 2012). A separate order describes the rules for filling it out (Order of the Ministry of Finance of Russia No. 107n). Please note that due to changes in insurance premiums, part of the contributions will have to be paid to the Federal Tax Service (contributions for VNiM), and part will still be paid to the FSS (contributions for injuries). Pay contributions for injuries according to the old rules, as in 2016, nothing has changed there. And to pay contributions to the Federal Tax Service, consider the following important points when drawing up a payment:
- for each CSC code, a separate payment document must be drawn up. We have given the codes below (clause 3 of Appendix No. 2 to Order No. 107n);
- the BCC code must be indicated in line 104, these are 20 digits that cannot be equal to 0 at the same time (clause 5 of Appendix No. 2 to Order No. 107n);
- paragraph 7 of the said Appendix lists all the values for attribute 106 (TP - current payment (contribution), ZD - repayment of debt, TP - payment of a contribution on demand, etc.).
How changes in personal income tax and contributions will affect the work accountants
Since January 1, 2017, the most changes have occurred in insurance premiums and personal income tax. We have collected in the table all the most significant changes in payroll taxes and contributions. To read an article from the electronic journal "", confirm to the journal or
Payment order to the FSS in 2017: a sample for contributions to VNiM to the Federal Tax Service.
Payment order to the FSS in 2017: a sample for contributions for injuries.
How to draw up a payment order in the FSS in 2017
We have prepared in advance payment order to the FSS in 2017 (sample), take it as an example to create your payment document. Pay attention to the CCC codes, for each payment (contribution) this is a separate code and payment order. We have given a sample payment order in the FSS below.
CCC on insurance premiums to the FSS since 2017 and the old periods.
Purpose of payment |
KBK |
---|---|
(for periods before 2017. For example, for December 2016 in January 2017; old debt) |
182 1 02 02090 07 1000 160 |
in case of temporary disability and in connection with motherhood since 2017 (for periods from 2017 - contributions for January 2017 onwards) |
182 1 02 02090 07 1010 160 |
in case of temporary incapacity for work and in connection with maternity (applied only for the payment of contributions for 2016 until December 31, 2016) |
393 1 02 02090 07 1000 160 |
for insurance against accidents at work and occupational diseases Attention! The code has not changed since 2017, since the contributions for injuries remained in the FSS. |
393 1 02 02050 07 1000 160 |
How to fill out a payment form for the payment of contributions in 2017
For you to accept payment order to the FSS in 2017 (sample above) regarding sickness and maternity contributions, follow these rules. So, in the column on the status of the payer, you must put - 14. In field 102, you must put down the checkpoint of the payer, if this is a separate division, then indicate the checkpoint of the unit. The filling of this field in 2017 also does not change.
But in line 16, earlier it was necessary to make a contribution as a recipient of funds from the UFK in a constituent entity of the Russian Federation, and then in brackets - the branch of the FSS where contributions are paid. Now in brackets it will be necessary to indicate the name of the IFTS. The order of payment (column 21) will not change - code 5 (Article 855 of the Civil Code of the Russian Federation).
To pay fees, see:
Overview of the latest changes in taxes, contributions and wages
You have to restructure your work due to numerous amendments to the Tax Code. They affected all major taxes, including income tax, VAT and personal income tax.