Do you need an insurance premium payer code in 2021?

In 2021, the insurance premium payer code was required for all policyholders when filling out form 4-FSS. Where can I get it and what has changed in this code since the transfer of administration of insurance premiums to the Federal Tax Service in 2021?

The field for indicating the code of the insurance premium payer is no longer provided in form 4-FSS, which all insurance organizations in 2020 continue to submit to the Social Insurance Fund of Russia. On the title page of the new calculation form 4-FSS, approved by Order of the FSS of Russia dated September 26, 2016 N 381, there is no special field, which is called “Insurance premium payer code”. This field was in the discontinued report form that organizations and individual entrepreneurs last submitted for 2021. But if any errors were made in it or in the accounting, then policyholders must submit an updated calculation in the same form. Let's figure out what the cipher itself means and all the numbers that need to be entered, as well as what is the order of filling out the cipher.

Updated form 4-FSS: filling out features

According to the new established rules, the code of the payer of insurance premiums (policyholder) in the Social Insurance Fund is no longer provided in the 4-FSS form, which is filled out by all insurer organizations (IP) before submitting it to the Social Insurance Fund. On the new form, there is no longer a special field for this cipher, which was on the old form, which has been discontinued in 2021. However, if any errors were made when filling out the previous reports, the policyholder’s code will still have to be indicated to the Social Insurance Fund by filling out the form according to the old model:

This code was used in reporting until 2021 for several purposes:

• determined the specifics of the activities of an organization or individual merchant;
• indicated the tax regime chosen by the company;
• said that the institution is budgetary or state-owned.

As you can see, the main code was indicated on the first sheet of form 4-FSS, and additional indicators were placed on the appendix sheets.

The code contained 3 indicators by which it was possible to obtain basic information about the activities of the enterprise.

EXAMPLE

Code 121/01/00 indicates that this organization operates under a simplified taxation system and is engaged in the production of soft drinks.

Example:

Let's say Primer LLC is a payer of insurance premiums, applies the general taxation regime and pays premiums according to the basic tariff. In this case, in the calculation of 4-FSS for 2021, if it is clarified, you need to indicate the code 071/00/00. And if individual entrepreneur Ivanov Ivanovich uses UTII and is engaged in pharmaceutical activities, then this field should be filled in as follows: 02/141/00.

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How to get the code

One of the difficulties arose with how to find out the policyholder’s code in the Social Insurance Fund. To do this, you need to read clause 5.13 of the Procedure for filling out data in Form 4-FSS of the 2021 model. According to it, special tables have been developed in which various categories of contribution payers are recorded. Based on your data, select the desired category and determine the digital value.

These figures indicate not only the category of the insured, but also the rate at which he pays insurance premiums. Tariffs are usually divided into 2 types:

• basic tariff;
• reduced tariff.

If an organization makes deductions at the basic rate, the code is the same regardless of which taxation system this company uses. If the organization pays at a reduced rate, then the codes will be different and must be checked against the tables.

Code of the insurance premium payer (policyholder) - 2021: what has changed?

In a special field of the old 4-FSS calculation form, a code is indicated that determines the category of the insurance premium payer (the policyholder). This category determines at what rate this employer paid insurance premiums. This is what the title page of the previous report looks like:

So, in the first three cells of this field it was necessary to indicate a code that determines the category of the insurance premium payer in accordance with Appendix No. 1 to the procedure for filling out 4-FSS, approved by FSS Order No. 59 dated February 26, 2015, as amended in 2021. In the next two cells of this field, the code must correspond to the recommendations from Appendix No. 2 to the above order, and in the last two cells the code is entered in accordance with Appendix No. 3.

This field has been removed from the new calculation. Now the report title page looks like this:

What has changed in legislation

In the new form 4-FSS, the code of the payer of insurance premiums in the FSS does not appear. And this is one of the innovations that payers should be aware of. This field no longer exists in the report:

In addition, since 2021, changes have affected the following legislative acts:

• Law No. 212-FZ ceased to apply (this regulatory document contained information on the payment of contributions to funds and their administration);
• Law No. 125-FZ of 1998 on deductions for injuries and occupational diseases was updated (the rules regarding filling out reports were supplemented and changed);
• Some provisions of Law 2006 No. 255-FZ concerning the administration of insurance premiums for disability and maternity have been changed (since 2021, these issues are regulated by the Tax Code of the Russian Federation).

Payment of insurance premiums remains the most important responsibility of organizations and individual entrepreneurs operating in all commercial areas.

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24.03.2018

Payer code: codes according to Appendix 1 to Order No. 59

Appendix 1 to Order No. 59 provides a list of 3-digit codes, reflecting mainly:

• legal status of the payer;
• sphere of activity of the payer.

These codes can have the following meanings:

• 071 (code corresponds to the status of a legal entity or individual entrepreneur applying the basic tariff for contributions);
• 051 (corresponds to the status of a legal entity or individual entrepreneur who has a contract with the management structures of special economic zones, the subject of which is the implementation of technological innovation, industrial, recreational projects, as well as transferring funds to individuals who work in these economic zones);
• 081 (corresponds to the status of a legal entity carrying out and implementing developments under the Skolkovo project);
• 091 (corresponds to the status of a legal entity that conducts business in the field of information technology as a software developer, database developer, service provider, but has no relation to special economic zones);
• 101 (corresponds to the status of a business company or partnership engaged in the implementation of computer programs, industrial designs, know-how, provided that the exclusive rights to the relevant developments belong to the founders of these companies or participants who are scientific or educational budgetary institutions of the Russian Federation);
• 121 (corresponds to the status of a legal entity or individual entrepreneur working on the simplified tax system and engaged in the type of activity specified in subparagraph 8 of paragraph 1 of article 58 of the law “On insurance contributions...” dated July 24, 2009 No. 212-FZ);
• 131 (corresponds to the status of a payer who makes payments to the crews of ships registered in the Russian International Register, but not used for the transportation of oil and petroleum products);
• 141 (corresponds to the status of a payer who works for UTII as a pharmacy organization or an economic entity with a license for pharmaceutical activities);
• 151 (corresponds to the status of a private non-profit organization operating under the simplified tax system and carrying out activities in the social sphere, education, healthcare, sports, science and art);
• 161 (corresponds to the status of a charitable organization operating under the simplified tax system);
• 171 (corresponds to the status of an individual entrepreneur on the PSN, if he does not conduct activities under subclause 19, 45–47 clause 2 of article 346.43 of the Tax Code of the Russian Federation);
• 181 (corresponds to the status of a payer who is a participant in the economic zone in Crimea);
• 191 (corresponds to the status of a payer who is a resident of a zone of rapid economic development in accordance with the Law “On Territories of Advanced Development” dated December 29, 2014 No. 473-FZ);
• 201 (corresponds to the status of the payer who is a resident of the free port of Vladivostok).

What are there

4-FSS reports differ depending on the type of institution, taxation and tariff. To fill it out correctly, you should know all the nuances.

Budget institutions

Appendix 3 indicates codes that apply to extra-budgetary or budgetary enterprises. Thus, according to Order No. 58, No. 212-FZ and No. 167-FZ, some enterprises correspond to code 101.

Depending on the tax system

Depending on taxation, the company is assigned the following codes:

1. 01 - assigned to organizations using the simplified tax system, which is provided to reduce the tax burden, facilitate and simplify tax and accounting. Reporting to the Social Insurance Fund is provided by the payer submitting the calculation according to 4-FSS, 4a-FSS, a document confirming the type of activity. If the company has no employees, reports are not submitted.
2. 02 - corresponds to enterprises on UTII. When calculating this tax, real income does not matter; insurers pay amounts in accordance with the Tax Code of the Russian Federation. Retail trade, catering, household, veterinary services, advertising enterprises, transport companies, etc. operate under UTII. Entrepreneurs paying taxes under UTII have the right to a reduction in the amount of payments in case of payment of contributions and benefits in favor of employees on the basis of Article 362 of the Tax Code of the Russian Federation. In the absence of hired employees, the individual entrepreneur has the right to reduce UTII. Legal entities receive the right to a reduction when making insurance payments and benefits made in favor of employees, and the reduced amount is not limited to 50%, as in the case of individual entrepreneurs.
3. 03 – insurers under the Unified Agricultural Tax. Organizations under this taxation regime do not pay income tax, property tax, or VAT in the case of purchasing and transporting goods within the country, and are exempt from personal income tax.
4. 00 – insurers without a special tax regime. The code is assigned if the payer’s status does not fit codes 01, 02 or 03.

Rate

An organization that provides reporting in Form 4-FSS pays a certain amount in accordance with the code. But some businesses are eligible for tariff reductions.

Basic rates apply to payers whose organizations correspond to code 071. If an enterprise is assigned a different code, the insurer pays amounts to the Social Insurance Fund at lower rates.

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Payer code: codes according to Appendix 2 to Order No. 59

Appendix 2 to Order No. 59 contains a list of codes for payers who use special tax regimes.

These ciphers have the following meanings:

• 01 (the code corresponds to companies or individual entrepreneurs that work on a simplified basis, as well as individual entrepreneurs that combine the simplified tax system for the main type of business activity, fixed in subsection 8, paragraph 1, article 58 of Law No. 212-FZ, with the patent system);
• 02 (corresponds to a legal entity or individual entrepreneur who works on UTII);
• 03 (corresponds to a legal entity or individual entrepreneur working for the Unified Agricultural Tax).

If the legal status or type of activity of a business entity does not correspond to any of the given codes (for example, if it does not use the simplified tax system, UTII or unified agricultural tax), code 00 is recorded on the title page of form 4-FSS.

1st set

Payer code: codes according to Appendix 3 to Order No. 59

Appendix 3 to Order No. 59 reflects additional codes that must be used by fee payers in the status of government and budgetary institutions in accordance with the classification given in Art. 123.22 of the Civil Code of the Russian Federation.

These codes can have the following meanings:

• 01 (code is fixed if the payer of contributions is a government or budgetary institution);
• 00 (the payer of contributions does not belong to the relevant institutions).

Let's study a number of practical nuances of using the ciphers in question when filling out form 4-FSS.