Kbk to pay contributions per year. PBC for payment of interest on pension insurance contributions
KBC FSS - 2017 for employees regarding disability and maternity insurance contributionschanged from the codes in force in 2016. Consider which codes are relevant for payments to the FSS in 2017.
Who should pay contributions using FSC FSS for employees in 2017
Paying social security contributions for employees is the responsibility of employers. These include individual entrepreneurs and legal entities that have hired employees or conclude civil contracts with individuals to perform work or provide services that stipulate social insurance conditions (these conditions may only apply to injury insurance payments).
At the same time, it is important to indicate the correct BSC in the payment of contributions to the FSS. Otherwise, the payment is likely to fall into the category of outstanding.
The correctness of the designation of the BCC acquired special importance in 2017 in connection with the change from this year of the administrator of contributions for disability and maternity insurance. The tax administration became the new administrator, and this payment itself turned out to be an analogue of the tax payment. Accordingly, the value of BSC changed.
Another innovation was the introduction of additional BCC values \u200b\u200bfor payments accrued before the 2017 changes, and paid according to new requirements. This led to the fact that, according to the contributions transferred to the IFTS for FSS, KBK-2017 exists in 2 versions.
At the same time, the “unfortunate" contributions did not affect the changes. They are still supervised by the FSS itself, and the CSC for them has remained the same.
Which BCC for the FSS are set for 2017 (changes compared to 2016)
Actual BSC codes are approved by order of the Ministry of Finance of Russia dated 01.07.2013 No. 65n. Of these, payments to the FSS, which are required to pay individual entrepreneurs and legal entities that are employers, correspond to:
- KBK 18210202090071010160 - for contributions for sick pay and maternity, accrued after 2016;
- KBK 18210202090071000160 - for contributions for sick pay and maternity, accrued until 2017;
- KBK 393 1 02 02050 07 1000 160 - for contributions for compensation in case of accidents and industrial injuries.
For penalties on transfers to the FSS in 2017, the following code values \u200b\u200bare used:
- KBK 18210202090072110160 - on contributions for sick leave and maternity, accrued after 2016;
- KBK 18210202090072100160 - on contributions for sick leave and maternity, accrued until 2017;
- KBK 393 1 02 02050 07 2100 160 - for 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, accrued after 2016;
- KBK 18310202090073000160 - on contributions for sick pay and maternity, accrued until 2017;
- KBK 393 1 02 02050 07 3000 160 - for contributions for payments in accidents and industrial injuries.
Summary
In 2017, new BSCs began to operate for insurance contributions for social insurance for sick leave and motherhood in connection with their transfer to the control of the Federal Tax Service. At the same time, the new codes began to have 2 options: for paying accruals made before 2017, and accruals made after 2016. The codes used for payments on “unfortunate” contributions have not changed, since these contributions remained under the control of the FSS.
Since 2017, control over the calculation and payment of insurance premiums has passed from funds to the Federal Tax Service, in connection with which the details of payment documents will change. The next year, new BSCs have already been approved: insurance premiums for employees and to the FIU in 2016 for individual entrepreneurs.
What is BSC
BCC or budget classification code - these are the details in the payment and banking documents, on the basis of which there is a distribution of the amounts transferred by the payer. If an incorrect BCC is indicated, the payment will be considered paid, but due to the fact that it is distributed incorrectly, the arrears will be recognized by the payer. To understand this issue, you will have to make a search for the payment and its redistribution.
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 is changing. Contributions for compulsory pension and health insurance, as well as contributions for temporary incapacity for work and motherhood, are now paid to the tax office. Only injuries for workers are still paid to the social insurance fund.
The bulk of insurance premiums paid by policyholders in 2016 has already gone to the details of the funds (PFR, MHIF, FSS). But the additional contribution of IP for themselves (1% if the limit of annual income of 300 thousand rubles is exceeded), if it has not yet been paid this year, it should be transferred to the Federal Tax Service already. For employers, the important question is: how do KSC pay insurance premiums for December 2016 to January 2017?
Important: the contribution rates of policyholders for workers and individual entrepreneurs in 2017 remained the same. The change in the calculation of the old-age pension to individual entrepreneurs is caused by an increase in the minimum wage (the minimum wage in 2017 is 7,500 rubles), and not by an increase in tariffs.
New BCC Contributions
The KBK Guide for 2017 is given in Order of the Ministry of Finance of Russia dated 01.07.2013 No. 65n as amended by Order of the Ministry of Finance of Russia dated December 7, 2016 No. 230n. The same document also changed income codes for different taxation systems and state duties.
Since 2017, this transition table reflects the new CSC on insurance premiums (the code is indicated in field 104 of the payment). The table is prepared by the Federal Tax Service, the original file in excel format can be downloaded at this link.
Payment type | New BSC since 2017 |
---|---|
Fixed pension insurance contributions for a fixed amount paid by individual entrepreneurs for themselves (former name: minimum fixed insurance premiums in the FIU in 2016 for individual entrepreneurs) | 182 1 02 02140 06 1100 160 |
Insurance premiums for compulsory medical insurance paid by individual entrepreneurs for themselves (formerly known as contributions to the MHIF) | 182 1 02 02103 08 1011 160 |
Additional insurance contributions for compulsory pension insurance of IE for themselves paid from income exceeding 300 thousand rubles (former name 1 percent additional insurance contributions to the FIU in 2016 for IE) | 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 |
|
Fixed premium insurance contributions for a fixed amount paid by IE for themselves (including income from over 300,000 rubles) | 182 1 02 02140 06 1110 160 |
Insurance premiums for compulsory medical insurance 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 contributions for compulsory pension insurance of workers employed under harmful 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 of workers employed under harmful 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 of workers working in difficult conditions, the tariff for which does not depend on the results of the special assessment | 182 1 02 02132 06 1010 160 |
Additional insurance contributions for compulsory pension insurance of workers 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 CSC on insurance premiums from May 17, 2016 (approved by order of the Ministry of Finance of the Russian Federation No. 66n of 05.17.2016) are already invalid!
The insurance premiums for injuries for workers (IPs do not pay for them for themselves) are still deducted to the Social Insurance Fund, therefore, they remained the same as in 2016:
- 393 1 02 02050 07 1000 160.
Transition period
As you can see, problems with the choice of the BSC at the border of 2016-2017 can arise in two situations:
- When paying an additional contribution to the FIU in 2016 for an individual entrepreneur (for incomes exceeding 300 thousand rubles). If the entrepreneur has already paid this one percent in 2016, then the money went to the details of the FIU. If the payment of the additional contribution occurs before April 1, 2017, then it must be transferred to the Federal Tax Service according to the new BSC (182 1 02 02140 06 1200 160).
- When paying insurance premiums by employers for December 2016 in January 2017. Despite the fact that contributions are accrued for the period of 2016, they are paid already in 2017. The receipt of payment is already at the details of the tax inspectorate. In fact, this will be the first payment of insurers to the new KBK.
In this table, we indicated the BCC for policyholders transferring contributions for December 2016 in January 2017.
KBK penalties on insurance premiums - in 2018-2019, amendments were made to them. And it happened twice. This article will help you not to get confused in codes and pay penalties correctly. And at the same time we’ll tell you how to count them.
Calculation of interest on insurance premiums in 2018 - 2019
Since 2017, the rules for determining the amount of interest are regulated by paragraph 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 refinancing rate - applies to individuals and individuals (regardless of the number of days of delayed payment) and for legal entities that have delayed payment by no more than 30 calendar days;
- 1/150 refinancing rate - valid only for legal entities and only for a payment delay period exceeding 30 calendar days, while the 1/300 rate will be applied for 30 days of delay.
The "unfortunate" contributions that the FSS continues to oversee are subject to the procedure described in Art. 26.11 of the Law "On Social Insurance against Accidents and Occupational Injuries" dated 07.24.1998 No. 125-ФЗ, and are calculated using the same formula as described above using the rate 1/300 of the refinancing rate.
The refinancing rate in each of the above calculations is taken in its actual values \u200b\u200bin the period of delay. That is, if it changed during the settlement period, then this calculation will be divided into several formulas that use their refinancing rates.
Filling in payment of interest
The differences between the payment of tax and penalties consist in filling in several fields of the payment order:
- Field 106 “Basis of payment” upon payment of interest acquires the value “ZD” for voluntary calculation and repayment of debt and interest, “TR” - at the written request of the supervisory authority or “AP” - when accruing interest according to the inspection act.
- Field 107 “Tax period” - put in it a value other than 0, you only need to pay a penalty for a tax claim. In this case, the field is filled in according to the value specified in such a requirement.
- Fields 108 “Document number” and 109 “Date of document” are filled in in accordance with the details of the act of verification or tax requirements.
In addition, for the payment of interest there are special KBK (field 104), approved by letter of the Federal Tax Service of Russia dated 30.12.2016 No. PA-4-1 / 25563, which take different values \u200b\u200bdepending on the type of insurance and the period for which interest was charged:
Insurance type |
Penalty for 2010-2016 |
Penalties 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 did not change - 393 1 02 02050 07 2100 160.
How to comply with the payment term for social contributions, read this material .
New BCC for the payment of interest on additional premiums from 04.23.2018
The Ministry of Finance, by its order of February 28, 2018 No. 35n, approved new KBK for penalties and fines for additional fees of insurance premiums paid to the FIU for “wreckers”.
Recall that insurance premiums are set for taxpayers with “harmful” types of work, according to which the employee has the right to exit to an early pension (approved paras. 1-18 para. 1 of article 30 of the law “On insurance pensions” dated 12.28.2013 No. 400-FZ). The value of doptarifs depends on the hazard class established by the special assessment.
Order No. 35n entered into force on 04.23.2018. From the same date, the FSC of penalties also depends on the results of the special assessment, and the division by periods (until 2017 or after) is canceled.
Fee for insurance premiums |
KSC 2017 |
KBK from 04.23.2018 |
- dependent from the results of the special appraisal, for employees engaged in the types of work specified in clause 1, part 1 of article 30 of the law dated December 28, 2013 No. 400-ФЗ (list 1) |
182 1 02 02131 06 2110 160 182 1 02 02131 06 2100 160 |
182 1 02 02131 06 2100 160 |
- beyond controlfrom the results of the special appraisal, for employees working on the types of work specified in paragraph 1 of paragraph 1 of Art. 30 of the law dated December 28, 2013 No. 400-ФЗ (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 |
- beyond control from the results of the special assessment, for the insured persons employed in the types of work specified in paragraphs. 2-18 h. 1 tbsp. 30 of the law dated December 28, 2013 No. 400-ФЗ (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, changes will again occur in these BSCs. We will talk about them later.
Changes in KBK since 2019
From 01.01.2019, instead of the order of the Ministry of Finance of 01.07.2013 No. 65n, the value of the BSC will be determined by the new order of the department dated 08.06.2018 No. 132n. And he again makes changes to the interest on insurance premiums paid at additional tax rates. There will no longer be a separate BSC for a tariff that depends on the results of the TOS. 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 02132 06 2110 160.
The consequences of errors in the payment of interest
Since the entry into force of the latest changes, the Treasury and the Federal Tax Service of Russia jointly organized work on self-clarification of payments, which were assigned unclear status in the system (letter of the Federal Tax Service of Russia dated 01.17.2017 No. ZN-4-1 / 540 @). Therefore, if funds are received on the budget account for the wrong details, the Treasury will send the payment where necessary. 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:
Error in payment order |
Effects |
TIN, KPP, name of the recipient, field 104, 106, 107, 108, 109 |
Payment is subject to automatic adjustment. To speed up the process, you can write a clarifying letter to the tax |
Payment Details (Account No., BIC, Bank Name) |
Payment will not be credited to the personal account. It is required to write a letter to the bank to cancel the payment, if it has not yet been executed, or an appeal to the Federal Tax Service for its return. In the second case, it is recommended to duplicate the payment on the correct details in order to avoid arrears |
Amount of payment |
If the payment is made in a large amount, then you need to write a letter to offset the overpayment to another KBK. If it was paid less than necessary, then it is necessary to make a surcharge |
Summary
The rules for calculating interest on contributions from 2017 are subject to the requirements of the Tax Code. Compliance with the special requirements for payment documents for the transfer of fines is necessary when processing a payment order to pay this payment. In some cases, errors made in the payment document do not become an obstacle to crediting the payment to the correct treasury account.
Cheat sheet on the application of budget classification codes
Why do we need a bcc
Codes of budget classification (BSC) were introduced in order to streamline the flow of money to the budget and its spending. Using these codes, a grouping of budget funds, including taxes and insurance premiums, occurs. For example, all personal income tax revenues are divided into groups: personal income tax accrued by tax agents; PIT accrued by entrepreneurs and other "private traders"; Personal income tax in the form of fixed advance payments from income of non-residents and so on. And for each of these groups a separate budget classification code is provided.
Where to indicate KBK
First of all, KBK must be indicated in payment orders when transferring taxes, fees, penalties and fines. In the current form of payment, given in Appendix 3 to the Regulation of the Bank of Russia dated 19.06.12 No. 383-P, field 104 is intended for the BCC (for more details on filling out a payment order, see the article “”). Note that in the payment order you can specify only one budget classification code. If you have to make payments related to two, three or more KBK, you will have to make two, three or more payments.
In addition, the BCC should be indicated in some tax returns: income tax, VAT, transport tax, and also in the calculation of insurance premiums. This allows the inspectors to record on the personal account of the taxpayer arrears of payment with one or another BSC. As soon as the amount noted by this BSC is received from this taxpayer, the debt will be repaid.
What the budget classification code consists of
According to the Procedure for the formation and application of codes of the budget classification of the Russian Federation (approved by order of the Ministry of Finance of Russia dated 08.06.18 No. 132n), each BSC consists of 20 digits (they are called digits).
The first three digits are the code of the chief administrator of budget revenues. For tax payments, insurance premiums (except for “injuries” contributions) and state duties, this code takes the value “182”, for payments to the Social Insurance Fund “for injuries” - “393”.
The fourth, fifth and sixth digits show the income group. For income tax and personal income tax - “101”, for insurance premiums - “102”, for VAT and excise taxes - “103”, for property tax, transport and land taxes - “106”, for single taxes with “simplification” , UTII and UUSHN - "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 in what budget the money will go. If “01” is indicated, then the funds are intended for the federal budget, if “02”, then for the regional. The values \u200b\u200b"06", "07" and "08" mean the budgets of the PFR, FSS and MHIF, respectively. The values \u200b\u200b"03", "04" and "05" are reserved for municipal budgets
The fourteenth through seventeenth grades show what the taxpayer or policyholder lists: the main tax or installment payment, interest, penalties, or interest. For taxes and certain types of contributions, in the case of the main payment, “1000” is indicated, in the case of interest - “2100”, in the case of fines - “3000” and in the case of interest - “2200”.
The eighteenth, nineteenth and twentieth categories take the following meanings: when paying taxes and state duty it is “110”, when paying insurance premiums - “160”, when transferring payments for the use of mineral resources or natural resources - “120”.
BCC for taxes and contributions for previous periods
The Ministry of Finance periodically makes changes to the list of operating BSCs. In particular, in 2016, codes related to insurance premiums, interest and interest were updated (see "").
The accountant should remember one important rule: as soon as new BSC values \u200b\u200bappear, the old values \u200b\u200bbecome invalid and cannot be applied. When transferring tax or a contribution for a previous period, the payment should indicate the budget classification code that is relevant now, and not in the previous 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 an error is negligible.
By the way, for some taxes there is a separate operating BCC for payments for past periods. An example is the single tax on imputed income. There is an up-to-date code that must be indicated in the event that in 2019 the “manager” lists UTII for the periods that expired before January 1, 2011. Similar codes were introduced for the simplified tax system and the unified agricultural tax.
If a special BCC for payments for past periods is not provided, then the current code is valid for all transfers regardless of the period. This applies, inter alia, to income tax, VAT, personal income tax and insurance premiums.
The situation is exactly the same with codes that need to be indicated in updated declarations for past periods. If the taxpayer in 2019 submits a “clarification” for 2018 or earlier periods, he must affix the BCC effective in 2019. Otherwise, it turns out that on the personal account the debt is indicated by the outdated code, and the payment was received by the current code. As a result, the debt will remain outstanding.
When filling out paychecks or declarations in the web service, the accountant or entrepreneur will not have to keep track of all these subtleties. When you specify the type of tax, payment period and status of the declaration, the service simply will not allow you to specify incorrect values.
What to do if BCC is indicated with an error
In theory, the budget classification code incorrectly indicated in the payment (as well as the outdated CSC) 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 the erroneous payment on the personal account. And until the payment is credited, the taxpayer will remain in arrears.
If a mistake is made when filling out the declaration, then it is enough to submit a “clarification” with the correct BCC, and the incident will be exhausted.
Elena Mavritskaya, Leading Expert, Accountancy Online.