Insurance contributions to the social insurance fund against accidents kbk. CBC for insurance premiums to off-budget funds of the Russian Federation CBC for temporary disability
From January 1, 2017, new budget classification codes (BCC) will need to be indicated in payment orders for the payment of insurance premiums, penalties and interest on them. Moreover, payments on insurance premiums will need to be sent to tax inspectorates, and not to funds. To pay insurance premiums for one or several CBCs in 2017? Do I need to make several payment orders for payment? What happens if you send contributions to the "old" KBK? You will find more details about the new codes, their application, as well as a table with new CSCs in this article.
Introductory information
The budget classification code (BCC) is included in the group of details that allow you to determine the ownership of the payment. Therefore, when transferring insurance premiums in 2017 to the tax inspectorates, it is necessary to correctly fill in the payment forms. New BCCs for insurance premiums from 2017 must be indicated in field 104 of the payment order. KBK consists of 20 digits. If in 2017 you send insurance premiums to the old KBK, then the payment will be attributed to unexplained receipts. And then you will need to clarify the payment, apply to the funds and, possibly, go through reconciliation.
New BCC since 2017 are provided for pension, medical contributions and contributions for temporary disability and in connection with maternity. To transfer these contributions, it will be necessary to draw up different payment orders, and make payment to the tax inspectorates.
Pension contributions from payments to employees
Note!
From January 1, 2017, new CCCs for insurance premiums to the Federal Tax Service are in effect. In particular, the administrator codes (the first three digits of the BCC) have changed - 182 instead of 392. All contributions must be paid to the tax office, not funds (except for injury contributions).
Basic payments
Pension insurance contributions from payments to employees within the limit (for 2017 it is 876,000 rubles) are charged at the rate of 22%, and from over-limit payments - at the rate of 10%. Cm. " ".
Such tariffs for 2017 are determined and established for most organizations and individual entrepreneurs. To pay pension insurance contributions in 2017 from payments within the limit and from payments accrued in excess of the base limit, the same BCC is used - 182 1 02 02010 06 1010 160. This is a new code.
Penalties and fines
In the event that pension insurance contributions are paid in 2017 at a later date than established by the Tax Code of the Russian Federation, penalties will have to be paid. Also, payers of insurance premiums may face the need to pay fines. New BCCs are provided for these payments. However, in 2017 you may be required to pay interest and penalties for the period up to 2017. Then you need to apply other codes. We present in the table the new CCC for penalties and fines.
| Payment type | KBK 2016 | KBK 2017 |
| Interest on pension insurance contributions | 182 1 02 02010 06 2100 160 | 182 1 02 02010 06 2110 160 |
| Pension insurance premiums | 182 1 02 02010 06 3000 160 | 182 1 02 02010 06 3010 160 |
Medical contributions from payments to employees
Basic payments
Since 2017, insurance premiums for compulsory health insurance must also be transferred to the IFTS. Limits on medical contributions are not approved, so they must be accrued and paid from all amounts that are made in favor of employees. At the same time, from 2017, for medical contributions, you also need to use the new BCC - 182 1 02 02101 08 1013 160.
Note that medical insurance premiums for December 2016 also need to be transferred to the “special” CSC. Even if insurance premiums are transferred in January 2017 and later. For December contributions, use the new code 182 1 02 02101 08 1011 160.
Penalties and fines
In the event that medical insurance premiums are paid in 2017 at a later date than established by the Tax Code of the Russian Federation, penalties will have to be paid. Also, payers of insurance premiums may face the need to pay fines. New codes apply for these payments. For payments until 2017, the codes are different. We present them in the table.
To do this, you need to draw up a separate payment order. And it needs to indicate the new BCC - 182 1 02 02090 07 1010 160.
Insurance premiums for disability and maternity for December 2016 must be transferred to the "special" CCC. Even if insurance premiums for 2016 are transferred in January 2017 and later. For December contributions, use the new code 182 1 02 02090 07 1000 160.
Penalties and fines
If in 2017 insurance premiums for temporary disability and in connection with motherhood are paid at a later date than established by the Tax Code of the Russian Federation, penalties will have to be paid. Also, payers of insurance premiums may face the need to pay fines. The codes for these payments depend on the period for which penalties and fines are transferred.
| Payment type | KBK 2016 | KBK 2017 |
| Penalties on insurance premiums in social insurance | 182 1 02 02090 07 2100 160 | 182 1 02 02090 07 2110 160 |
| Penalties on insurance premiums in social insurance | 182 1 02 02090 07 3000 160 | 182 1 02 02090 07 3010 160 |
BCC for FSS contributions for 2020 can be found in the order of the Ministry of Finance of Russia dated No. 65n. It is worth remembering that according to the contributions of the CCC FSS in case of temporary disability in 2020 and the CCC for injuries, it differs.
It is most convenient to fill in payment orders with the correct KBK in the BukhSoft program. The program itself will enter the correct code, taking into account all the changes. And other details will help to fill in semi-automatic mode. Then the payment will be checked for errors. As a result, your payment will reach the budget on time.
Fill out the payment form with the correct KBK
CBC in the FSS for legal entities for insurance premiums for temporary disability and maternity in 2020
Contributions for compulsory social insurance for maternity and sickness are paid by almost all legal entity employers. The exception is taxpayers who, for one reason or another, apply reduced rates of insurance premiums. In this case, the tariff on social contributions can be reduced to zero.
It should be noted that social insurance contributions are paid not only by legal entities, but also by entrepreneurs who use hired labor. As well as those entrepreneurs who voluntarily transfer contributions to compulsory social insurance for themselves. The BCC in this case is the same as for legal entities.
CSC FSS 2020 for legal entities is as follows:
- Read on: KBK for 2020
If the insured pays the arrears of periods until January 2017 for FSS contributions in 2020, the BCC is used as follows:
CCC in 2020 for disability and maternity contributions: fines and penalties
The CCC for contributions to compulsory social insurance in 2020 for paying interest on contributions for temporary disability and maternity differs insignificantly from the CCC for the contributions themselves.
To pay the fines of the FSS KBK in 2020, this is:
For CCC fines on FSS contributions in 2020, it looks like this:
BCC for contributions from accidents (NA and PZ)
Contributions for insurance against accidents and occupational diseases are transferred to the territorial branch of the FSS, where the insured is registered. CBC in 2020 for contributions from accidents is used as follows:
|
CSC FSS from NS and PZ 2020 |
393 1 02 02050 07 1000 160 |
Recall that now in Social Insurance it is necessary to report only on contributions for accidents and occupational diseases. However, data on disability and maternity insurance premiums, as well as payments on them, must be sent to your tax office.
Unlike insurance premiums paid to the tax, for debts for periods up to 2017, the CCC for the FSS from the National Assembly and the PZ in 2020 for legal entities and entrepreneurs is the same as for current payments.
CCC 2020 injuries: penalties and fines
In case of late payment of contributions for injuries, you will need to transfer penalties to a separate CCC 2020 for compulsory social insurance against injuries.
BCC for FSS contributions for 2020 can be found in the order of the Ministry of Finance of Russia dated No. 65n. It is worth remembering that according to the contributions of the CCC FSS in case of temporary disability in 2020 and the CCC for injuries, it differs.
It is most convenient to fill in payment orders with the correct KBK in the BukhSoft program. The program itself will enter the correct code, taking into account all the changes. And other details will help to fill in semi-automatic mode. Then the payment will be checked for errors. As a result, your payment will reach the budget on time.
Fill out the payment form with the correct KBK
CBC in the FSS for legal entities for insurance premiums for temporary disability and maternity in 2020
Contributions for compulsory social insurance for maternity and sickness are paid by almost all legal entity employers. The exception is taxpayers who, for one reason or another, apply reduced rates of insurance premiums. In this case, the tariff on social contributions can be reduced to zero.
It should be noted that social insurance contributions are paid not only by legal entities, but also by entrepreneurs who use hired labor. As well as those entrepreneurs who voluntarily transfer contributions to compulsory social insurance for themselves. The BCC in this case is the same as for legal entities.
CSC FSS 2020 for legal entities is as follows:
- Read on: KBK for 2020
If the insured pays the arrears of periods until January 2017 for FSS contributions in 2020, the BCC is used as follows:
CCC in 2020 for disability and maternity contributions: fines and penalties
The CCC for contributions to compulsory social insurance in 2020 for paying interest on contributions for temporary disability and maternity differs insignificantly from the CCC for the contributions themselves.
To pay the fines of the FSS KBK in 2020, this is:
For CCC fines on FSS contributions in 2020, it looks like this:
BCC for contributions from accidents (NA and PZ)
Contributions for insurance against accidents and occupational diseases are transferred to the territorial branch of the FSS, where the insured is registered. CBC in 2020 for contributions from accidents is used as follows:
|
CSC FSS from NS and PZ 2020 |
393 1 02 02050 07 1000 160 |
Recall that now in Social Insurance it is necessary to report only on contributions for accidents and occupational diseases. However, data on disability and maternity insurance premiums, as well as payments on them, must be sent to your tax office.
Unlike insurance premiums paid to the tax, for debts for periods up to 2017, the CCC for the FSS from the National Assembly and the PZ in 2020 for legal entities and entrepreneurs is the same as for current payments.
CCC 2020 injuries: penalties and fines
In case of late payment of contributions for injuries, you will need to transfer penalties to a separate CCC 2020 for compulsory social insurance against injuries.
Budget classification codes in order to correctly transfer contributions in electronic form for the payment of insurance premiums for compulsory social insurance, NS and PZ to the Social Insurance Fund of the Russian Federation, for public services. Otherwise, fines and penalties are also possible.
CSC codes in the FSS injuries, NS and PZ, penalties, fines, arrears in 2017
Have the BCC changed for FSS contributions in 2020? No, there were no changes in social insurance codes, it remained as in 2019. Below is the List of income classification codes (KBK FSS), also reserved by the Ministry of Finance of the Russian Federation to reflect payments to the FSS of the Russian Federation for organizations and individual entrepreneurs.
| CBC number | Purpose of enumeration |
|---|---|
Insurance against injury at work and occupational diseases |
|
| 393 1 02 02050 07 1000 160 | Insurance premiums for employees for "injuries" |
| 393 1 02 02050 07 2000 160 | KBC for paying penalties in the FSS from the National Assembly in 2020 |
| 393 1 02 02050 07 3000 160 | Fines - the amount of monetary penalties |
KBC voluntary contributions to the FSS in 2017 for individual entrepreneurs for themselves |
|
| 393 117 06020 07 6000 180 | entrepreneur's voluntary contributions |
| 393 1 16 20020 07 6000 140 | Penalties for violation of the deadline for submission in the FSS reporting or non-submission, untimely registration) |
Note: If, due to an error in the details of the CCC FSS, the money does not get to the desired account, the policyholder will be charged penalties.
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Details of the FSS Moscow 2020, official website, Contributions for compulsory social insurance
Beneficiary: UFK in Moscow (Government institution - Moscow regional branch of the Social Insurance Fund of the Russian Federation)
TIN 7710030933 KPP 770701001
BIC of the beneficiary's bank: 044525000
Beneficiary's BANK: Central Branch of the Bank of Russia for the Central Federal District of Moscow (abbreviated name - GU of the Bank of Russia for the Central Federal District)
Beneficiary's ACCOUNT NUMBER: 40101810045250010041
For policyholders (IP) who voluntarily entered into legal relations on compulsory social insurance in case of temporary disability and in connection with motherhood:
BCC 393 117 06020 07 6000 180 - voluntary contributions from the entrepreneur
Monetary penalties (fines) for violation of the law (for example, failure to submit a report or late submission of a report, failure to provide information about opening an account, etc.)
BCC 393 1 16 20020 07 6000 140 – fine
Other receipts from monetary penalties (fines) and other amounts in compensation for damage
BCC 393 1 16 90070 07 6000 140 - administrative fine
Official website of the state institution of the FSS Moscow
Social Security website: ... linkBranches: ... link
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ERRORS in the PAYMENT ORDER (payment) in the FSS of the Russian Federation and PEN, liability
If in the payment order for the transfer of insurance premiums the payment parameters are incorrect:
- account of the Federal Treasury;
- CSC contributions to the FSS 2020;
- name of the beneficiary's bank of the regional branch of the social insurance fund.
The remaining errors do not prevent the transfer of money to the budget, the payment of contributions, which means they will not lead to. Such shortcomings include: incorrect TIN or KPP of the recipient.
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Payment of the FSS NS and PZ, sample filling in 2020 where to pay
Note: Legal entities - firms, employers of individual entrepreneurs who pay for employees.
How to fill out a payment order in the FSS of the Russian Federation in 2020 in case of an accident? This is a very important issue, because if the money goes "past", then the organization or individual entrepreneur will face penalties and fines.
Below is a form, a sample of filling out a payment order and a collection order in social insurance upon request to the National Assembly.
So, we examined the CSC FSS for injuries, NS and PZ, penalties on insurance premiums to the FSS for the correct preparation of instructions for contributions.
The state institution - the regional branch of the Social Insurance Fund of the Russian Federation in the Republic of Khakassia (hereinafter - the Regional Branch) informs that from January 1, 2017, the administration of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood is transferred to the tax authorities.
In this regard, the Regional Office recommends that policyholders pay insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity for December 2016 before December 30, 2016 By KBK 393 1 02 02090 07 1000 160.
This will make it possible to transfer information about the state of the personal account of policyholders to the tax authorities without any balances and avoid controversial issues about the presence (absence) of debt.
From January 1, 2017, the payment of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood should be made to the tax authorities, including:
for December 2016, if the actual payment is made in 2017 - on KBK 182 1 02 02090 07 1000 160;
for periods from January 2017 to KBK 182 1 02 02090 07 1010 160.
Please note that the implementation of the functions of administering insurance premiums for compulsory social insurance against industrial accidents and occupational diseases is retained by the Social Insurance Fund of the Russian Federation, the payment of the relevant contributions is made by policyholders in 2017 for the current KBK 393 1 02 02050 07 1000 160.
Below are the budget classification codes for mandatory social insurance payments that are currently in force and from January 1, 2017:
Insurance contributions to the social insurance fund against accidents kbk
393 1 02 02050 07 1000 160
contributions are paid in FSS
Insurance contributions to the FSS from accidents at work and occupational diseases for employees
since 2017 of the year
(kbk hasn't changed)
393 1 02 02050 07 2100 160 - penalties
393 1 02 02050 07 3000 160 - fines
182 1 02 02090 07 1010 160
social insurance
since 2017 of the year
182 1 02 02090 07 2110 160 - penalties
182 1 02 02090 07 3010 160 - fines
182 1 02 02090 07 1000 160
contributions are paid in IFTS
Insurance contributions to the FSS for mandatory social insurance in case of temporary disability and in connection with motherhood for employees
(debts) for 2016
182 1 02 02090 07 2100 160 - penalties
182 1 02 02090 07 3000 160 - fines
KBK FSS 2018
From January 1, 2017, the Social Insurance Fund (FSS) of the Russian Federation is responsible for administering insurance premiums only for compulsory social insurance against industrial accidents and occupational diseases. Recall that until 2017, the FSS also paid contributions for compulsory social insurance in case of temporary disability and in connection with motherhood. And on which CSC and in what terms are contributions to the FSS paid in 2018?
What is the deadline for transferring contributions to the FSS?
Insurers pay insurance premiums for "injuries" for a particular month on a monthly basis no later than the 15th day of the next month. If the last day of payment falls on a weekend or non-working holiday, it will be possible to pay contributions on the first business day following such a day (clause 4, article 22 of the Federal Law of July 24, 1998 No. 125-FZ).
Which BCC to pay contributions to the FSS?
The BCC in the FSS 2018 for employees has not changed compared to 2017 and still depends on the type of payment (contributions, penalties or fines):
Insurance contributions to the FSS “for injuries”: CCC in 2018
Each accountant is required to know which current CSCs are valid in 2018 for the payment of insurance premiums for insurance against industrial accidents and occupational diseases (they are also called "injury" contributions). In this article, we provide a table with the current CCC, which must be indicated in payment orders for the transfer of contributions to the FSS for injuries in 2018.
Contributions "for injuries" in 2018
In 2018, pension and medical contributions, as well as contributions for compulsory insurance in case of temporary disability and in connection with maternity, continue to be administered by the Federal Tax Service of 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 2018, it is necessary to indicate the values \u200b\u200bof the BCC, which attribute the payment to the FSS.
Reporting to the FSS in 2018
In 2018, it is necessary to report on pension, medical and mandatory insurance contributions in case of temporary disability and in connection with motherhood to the tax authorities. And for contributions "for injuries" - to the FSS. Below you have a convenient table on where to submit reports in 2018 for all types of insurance premiums.
Requisites for contributions from accidents injuries 2018, Payment of KBK FSS for employees
What are the CBCs for accidents?
Budget classification codes in order to correctly transfer contributions in electronic form for the payment of insurance premiums for compulsory social insurance, NS and PZ to the Social Insurance Fund of the Russian Federation, for public services. Otherwise, fines and penalties are also possible.
CSC codes in the FSS injuries, NS and PZ, penalties, fines, arrears in 2017
For contributions to the FSS in 2018, have the CCC changed? No, there was no change in the social insurance codes, it remained as in 2017. Below is the List of income classification codes (KBK FSS), also reserved by the Ministry of Finance of the Russian Federation to reflect payments to the FSS of the Russian Federation for organizations and individual entrepreneurs.
Insurance against injury at work and occupational diseases
KBC voluntary contributions to the FSS in 2017 for individual entrepreneurs for themselves
Details of the FSS Moscow 2018, official website, Contributions for compulsory social insurance
Beneficiary: UFK in Moscow (Government institution - Moscow regional branch of the Social Insurance Fund of the Russian Federation)
TIN 7710030933 KPP 770701001
BIC of the beneficiary's bank: 044525000
Beneficiary's BANK: Main Department of the Bank of Russia for the Central Federal District of Moscow (abbreviated name - GU of the Bank of Russia for the Central Federal District)
Beneficiary's ACCOUNT NUMBER: 40101810045250010041
For policyholders (IP) who voluntarily entered into legal relations on compulsory social insurance in case of temporary disability and in connection with motherhood:
BCC 393 117 06020 07 6000 180 - voluntary contributions from the entrepreneur
Monetary penalties (fines) for violation of the law (for example, failure to submit a report or late submission of a report, failure to provide information about opening an account, etc.)
BCC 393 1 16 20020 07 6000 140 – fine
Other receipts from monetary penalties (fines) and other amounts in compensation for damage
BCC 393 1 16 90070 07 6000 140 - administrative fine
Official website of the state institution of the FSS Moscow
ERRORS in the PAYMENT ORDER (payment) in the FSS of the Russian Federation and PEN, liability
If in the payment order for the transfer of insurance premiums the payment parameters are incorrect:
- account of the Federal Treasury;
- CSC contributions to the FSS 2018;
- name of the beneficiary's bank of the regional branch of the social insurance fund.
- BCC 18210202090071010160 - for contributions to pay sick leave and maternity leave accrued after 2016;
- BCC 18210202090071000160 - for contributions to pay sick leave and maternity leave accrued before 2017;
- BCC 393 1 02 02050 07 1000 160 - for contributions to compensation for accidents and work-related injuries.
- BCC 18210202090072110160 - for contributions to pay for sick leave and maternity leave accrued after 2016;
- BCC 18210202090072100160 - for contributions to pay for sick leave and maternity leave accrued before 2017;
- BCC 393 1 02 02050 07 2100 160 - for contributions to compensation for accidents and work-related injuries.
- BCC 18310202090073010160 - for contributions to pay for sick leave and maternity leave accrued after 2016;
- BCC 18310202090073000160 - for contributions to pay for sick leave and maternity leave accrued before 2017;
- BCC 393 1 02 02050 07 3000 160 - for contributions to payments in case of accidents and work injuries.
- 1000 - for contributions;
- 2100 - for penalties;
- 1000 - for fines.
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then the obligation to pay contributions is considered not fulfilled.
The remaining errors do not prevent the transfer of money to the budget, the payment of contributions, which means they will not lead to the accrual of penalties. Such shortcomings include: incorrect TIN or KPP of the recipient.
Payment of the FSS NS and PZ, sample filling in 2018 where to pay
How to fill out a payment order in the FSS of the Russian Federation in 2018 in case of an accident? This is a very important question, because if the money goes "past", then the organization or individual entrepreneur will face penalties and fines.
Below is a form, a sample of filling out a payment order and a collection order in social insurance upon request to the National Assembly.
Sample payment to the FCC of the Russian Federation for "injuries"
So we have considered CSC FSS for injuries, NS and PZ, interest on insurance premiums in the FSS for the correct preparation of instructions for contributions.
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!
CCC for the Social Insurance Fund in 2017 - insurance premiums for employees
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CSC FSS - 2017 for employees in relation to disability and maternity insurance premiums changed from the codes in force in 2016. Consider which codes are relevant for payments to the FSS in 2017.
Who should pay contributions using the CCF 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 employees or enter into civil law contracts with individuals for the performance of work or the provision of services, in which the conditions of social insurance are prescribed (these conditions can only be affected by payments for injury insurance).
At the same time, it is important to indicate the correct BCC in the payment for the payment of contributions to the FSS. Otherwise, the payment is likely to fall into the unexplained category.
The correctness of the indication of the CSC acquired particular importance in 2017 in connection with the change of the administrator of contributions for disability and maternity insurance from this year. The tax service became the new administrator, and this payment itself turned out to be an analogue of a tax payment. Accordingly, the value of the BCC has changed.
Another innovation was the introduction of additional BCC values for payments accrued before the changes in 2017, and paid already under the new requirements. This led to the fact that according to the contributions transferred to the IFTS for the FSS, the BCC-2017 exists in 2 versions.
At the same time, the “unfortunate” contributions were not affected by the changes. They are still supervised by the FSS itself, and the CCC for them has remained the same.
Read more about the innovations in the KBK-2017 in the publication "Decoding of the KBK in 2017 - 18210102010011000110 and others."
What CSCs for the FSS are set for 2017 (changes compared to 2016)
The current CSC codes are approved by order of the Ministry of Finance of Russia dated 07/01/2013 No. 65n. Of these, payments to the FSS that are required to be paid by individual entrepreneurs and legal entities that are employers correspond to:
For penalties on transfers to the FSS in 2017, the following code values apply:
Fines-2017 will need to be listed by codes:
For changes in the form of a certificate issued by the FSS in relation to arrears on "unfortunate" contributions, read the material "Certificate of arrears on contributions" for injuries "will be issued in a new way."
Since 2017, new BCCs for insurance premiums for social insurance for sick leave and maternity began to operate in connection with their transfer under the control of the Federal Tax Service. At the same time, the new codes began to have 2 options for values: 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.
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Many incorrectly indicate insurance against accidents at work and occupational diseases in the payment orders of KBK. As a result, payments are lost, debts and penalties are formed. Actual CSC FSS from accidents for 2017 - in this article.
The FSS sees the main reason for the formation of debts in the fact that some companies do not pay contributions by the due date, but wait for the collection to be issued. In addition, debts often appear due to an incorrect CSC FSS. Therefore, the fund asks them to double-check. Which CSC FSS from 2017 should be indicated, we will tell further.
CSC FSS from accidents for 2017
Since 2017, temporary disability and maternity insurance has been administered by the Federal Tax Service, while accident contributions are still administered by the FSS. Therefore, for injury contributions, the codes are the same - with the payment administrator 393 .
CSC FSS NS and PZ for 2017 for legal entities
As can be seen from the table, the FSS 2017 CBC penalties differ from the code for contributions and fines by 14-17 categories:
Download the KBK table for insurance premiums for 2017
CSC FSS in case of temporary disability 2017
Note! Since 2017, contributions in case of temporary disability have been administered by the Federal Tax Service, so do not confuse the codes. CBC in case of temporary disability 2017 and in connection with motherhood now start with numbers 182 . Such contributions are paid not to the FSS, but to the tax.
From January 2017, social contributions must be transferred according to the new CCC - 182 1 02 02090 07 1010 160. If you need to pay off debts for 2016 and earlier periods, the code is -182 1 02 02090 07 1000 160.
CSC FSS 2017: the risks of the insured
The company transfers payments for injuries to the FSS. Therefore, you need to fill out payment orders according to the rules from Appendix 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
Select the correct budget classification code for FSS contributions and enter it in field 104 of the payment order. In 2017, the BCC for employer-paid injury contributions is the same as before - 393 1 02 02050 07 1000 160 . But for penalties in 14-17 digits of the CCC, you need to set the value to 2100 (see the table above).
If you messed up in the KBK payment, find out in the fund what to do. The payment can be lost, and accumulating debts to the Social Security Fund is risky. As statistics show, the FSS began to accrue more penalties to policyholders. In addition, since October 1, 2017, the procedure for calculating late fees has changed. Starting from the 30th day of delay, they will be calculated from 1/150 of the rate of the Central Bank of the Russian Federation. All receipts are important to the Fund, so it began to pay more attention to arrears and identify them more often. So the likelihood of penalties is also high.
In addition, the Criminal Code of the Russian Federation will also have to answer for non-payment of contributions for injuries. For this purpose, two new articles have been introduced into the code - 199.3 and 199.4 of the Criminal Code of the Russian Federation. A crime on a large scale is an evasion of more than 2 million rubles, which exceeds 10% of the amount payable. The maximum punishment is imprisonment for four years. Fine - 500 thousand rubles. A company or an entrepreneur can be released from punishment if they pay additional contributions with penalties and a fine. But provided that violated for the first time.
The most extreme measure that the fund can take against the debtor is to apply to the tax office with a proposal to initiate the bankruptcy of the company. But such a possibility exists only with millions of debts. Usually the fund is limited to standard measures - a demand, collection, collection through bailiffs. The fund works individually with large companies, conducts reconciliations and consultations. So if there is a arrears, you can agree on the timing of its repayment.
