Payments for insurance premiums are a document by which the payer instructs the bank to transfer funds in accordance with the specified BCC. In 2021, the Federal Tax Service continues to administer payments from all organizations and individual entrepreneurs for compulsory pension insurance, compulsory medical insurance, as well as compulsory social insurance in case of temporary disability and in connection with maternity. Let's figure out how to fill out payment orders correctly and what has changed in the order of their preparation.
The basis for such changes was a new section of the Tax Code of the Russian Federation under number XI - “Insurance premiums in the Russian Federation” and Chapter 34.
Payments for compulsory social insurance against industrial accidents and occupational diseases remained under the jurisdiction of the FSS. Their payment is made in the same way as in previous periods.
The passions over the misunderstanding regarding the status of the taxpayer have subsided: the Central Bank, the Ministry of Finance and the Federal Tax Service have agreed that the status in the payment for insurance premiums in 2021 for legal entities is indicated as 01, when paid by an individual entrepreneur - 09.
Introductory information: types of insurance premiums in 2018
Insurance premiums 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 of 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 “OPS”);
- insurance for temporary disability and in connection with maternity (“social contributions” or “VNiM”);
- health insurance (“medical contributions” or “CHI”);
- insurance against industrial accidents and occupational diseases (injury contributions).
Examples of filling out payment slips for insurance premiums
for pension insurance
for health insurance
for social insurance
for insurance against accidents and occupational diseases
Deadlines for payment of insurance premiums in 2018: dates
In 2021, insurance premiums must be paid no later than the 15th of the next month after accrual. In 2021, the deadlines for paying insurance premiums are as follows:
- for December 2021 – 01/15/2018
- for January – 02/15/2018
- for February – 03/15/2018
- for March – 04/16/2018
- for April – 05/15/2018
- for May – 06/15/2018
- for June – 07/16/2018
- for July – 08/15/2018
- for August – 09/17/2018
- for September – 10/15/2018
- for October – 11/15/2018
- for November – 12/17/2018
- for December – 01/15/2019
How to calculate?
Preferential insurance rates apply to “ part of payments in favor of an individual , determined based on the results of each calendar month as an excess over the minimum wage established by federal law at the beginning of the billing period” (Clause 1, Article 5 and Article 6 of the Federal Law dated 04/01/2020 N 102-FZ).
Note! The regional minimum wage, as well as regional increasing coefficients, do not matter for the calculation of insurance premiums.
Insurance premiums should be calculated as follows:
The total amount of insurance premiums is 5139 rubles. (3639+1500) .
Note! According to the author, it does not matter whether an employee is registered full-time or part-time. Those.
for the calculation of insurance premiums, only the value (figure) of the minimum wage established by federal law at the beginning of the year is important, especially since preferential rates apply not only to payments in favor of employees, but also other insured persons. For example, to payments under contract agreements, to which minimum wage requirements are not applicable.
Explanation of the fields of the payment slip for payment of contributions
Below we provide a breakdown of the main fields of the payment order that must be filled out in order to transfer insurance premiums in 2021.
| Field | Filling |
| Payer status, field 101 | Payer of insurance premiums – “01” |
| Payer's TIN, field 60 | TIN of the organization |
| Payer checkpoint, field 102 | Checkpoint of an organization, a separate division or real estate, depending on the place of payment of contributions |
| Payer, field 8 | name of the organization or “isolation” |
| Recipient's TIN and KPP, fields 61 and 103 | TIN and checkpoint of the Federal Tax Service to which you submit your reports. |
| Details of the Federal Tax Service | Details of the Federal Tax Service directly there or on the Federal Tax Service website in the “Electronic” section (https://service.nalog.ru/addrno.do) |
| Recipient, field 16 | UFK for ______ (indicate the name of the subject of the Russian Federation where you pay insurance premiums), and then in brackets - the name of your Federal Tax Service. For example, “UFK for Moscow (IFTS No. 22 for Moscow)” |
| Code, field 22 | current payment – “0” |
| KBK | field 104 – KBK 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 taxes and contributions. You can find out the code using the “Find out OKTMO” service on the Federal Tax Service website – https://nalog.ru/rn77/service/oktmo/ |
| Reason for payment, field 106 | – current payment – “TP”; – arrears – “ZD”; – arrears at the request of the Federal Tax Service – “TR”; – arrears according to the inspection report before the Federal Tax Service makes a demand – “AP” |
| Period, field 107 | For TP or ZD - 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 from 01 to 04, half year 01 or 02, annual payment – 00; – YYYY – year. For example, when paying contributions for April 2021 - “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 AP – “0”; for TR – requirement number; for AP – verification decision number |
| Document date, field 109 | – for TP – the date of signing the calculation of contributions, and if it is not submitted – “0”; – for ZD – “0” – for TR – date of requirement – for AP – date of the inspection decision. |
| Payment purpose, field 24 | Text explanation + registration number of the policyholder in the fund. For example, “Insurance contributions for compulsory pension insurance for April 2021 reg. No. 567-111-000000” |
How to pay a fine to the tax office
- A request from the Federal Tax Service has been received. An enterprise or individual entrepreneur that has violated the law draws up a payment order to the bank to transfer funds to the Federal Tax Service to pay a fine upon notification or request of a government agency.
- The business entity independently discovered an error, which will certainly entail the imposition of a fine. In this case, you can instruct the bank to transfer funds to pay off the fine without documentary evidence of the existence of a debt.
- Payment is made by third parties. In the payment form, in the columns for INN and KPP, information on the debtor is indicated, and the payer is indicated as the person who made the payment from his own funds (Letter of the Federal Tax Service dated March 17, 2021 No. ZN-3-1/1850).
Where to send payments (recipient)
The recipient of payment in 2021 for all types of contributions (except for contributions for injuries) are the tax inspectorates:
- at the address of the organization or its separate division;
- at the place of residence of the individual entrepreneur.
Fill out 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 “Payment recipient” field, indicate the name of the Federal Treasury authority and the name of your Federal Tax Service in brackets. If you make a payment “for injuries”, then in brackets there will be an indication of the branch of the Federal Social Insurance Fund of Russia.
Column "Recipient"
In the “Recipient” column in 2021, it is necessary to indicate the Federal Tax Service for contributions to compulsory health insurance, compulsory medical insurance and compulsory social insurance, and for “injury” insurance, the name of the Social Insurance Fund is indicated. In this case, the data is indicated at the registration address of the company, separate division or place of residence of the individual entrepreneur.
This column must be filled out in accordance with Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n. For example, when filling out a payment slip to the tax office, you need to put down the name of the Federal Treasury body and then the name of the Federal Tax Service in brackets, and when filling out a payment slip to the Social Insurance Fund, the name of the Social Insurance Fund branch.
KBC for insurance premiums for 2018
The budget classification code is a mandatory payment requisite. It is reflected in field 104. The meanings of the codes are given below.
KBK for the Federal Tax Service
| Payment type | KBK |
From employee benefits | |
| Pension payments at a general and reduced rate | |
| Contributions | 182 1 0210 160 |
| Penalty | 182 1 0210 160 |
| Fines | 182 1 0210 160 |
| Additional pension payments for workers engaged in hazardous work | |
| Contributions at an additional rate that does not depend on the results of the special assessment | 182 1 0210 160 |
| Contributions at an additional rate depending on the results of the special assessment | 182 1 0220 160 |
| Penalty | 182 1 0200 160 |
| Fines | 182 1 0200 160 |
| Additional pension payments for workers engaged in heavy or dangerous work | |
| Contributions at an additional rate that does not depend on the results of the special assessment | 182 1 0210 160 |
| Contributions at an additional rate depending on the results of the special assessment | 182 1 0220 160 |
| Penalty | 182 1 0200 160 |
| Fines | 182 1 0200 160 |
For temporary disability and maternity | |
| Contributions | 182 1 0210 160 |
| Penalty | 182 1 0210 160 |
| Fines | 182 1 0210 160 |
For compulsory health insurance | |
| Contributions | 182 1 0213 160 |
| Penalty | 182 1 0213 160 |
| Fines | 182 1 0213 160 |
Individual entrepreneur contributions for himself | |
| Pension | |
| Fixed contributions to the Pension Fund | 182 1 0210 160 |
| Contributions at a rate of 1 percent on income over RUB 300,000. | 182 1 0210 160 |
| Penalty | 182 1 0210 160 |
| Fines | 182 1 0210 160 |
| Medical | |
| Contributions | 182 1 0213 160 |
| Penalty | 182 1 0213 160 |
| Fines | 182 1 0213 160 |
KBK for the Social Insurance Fund (“for injuries”)
| Payment type | KBK |
| Contributions | 393 1 0200 160 |
| Penalty | 393 1 0200 160 |
| Fines | 393 1 0200 160 |
Preferential rates in 2020
This year there are even fewer firms and entrepreneurs who can pay contributions at reduced rates. Three categories did not receive an extension of benefits:
- Individual entrepreneurs and organizations that have entered into agreements on the performance of tourism and recreational work, which pay income to employees within the framework of special economic zones allocated by the Government of the Russian Federation.
- Individual entrepreneurs and organizations that have entered into agreements for the implementation of technical innovation work, which pay income to employees within special economic zones.
- Economic partnerships and societies that introduce and use the fruits of intellectual labor, if the right to them belongs to their participants or founders.
These policyholders will switch to general tariffs in 2021. See the table for who is eligible for reduced rates.
| Who is eligible for benefits | Tariff rate, % | ||
| OPS | VNiM | Compulsory medical insurance | |
| Organizations on the simplified tax system that are engaged in charitable activities | 20 | ||
| NPOs on the simplified tax system in the field of education, social services for citizens, science, culture and art, healthcare | 20 | ||
| Skolkovo organizations | 14 | ||
| Organizations developing and selling animation, audio or video products | 8 | 2 | 4 |
| Participants of the FEZ of Crimea and Sevastopol | 6 | 1,5 | 0,1 |
| Residents of zones with rapid development of the socio-economic sphere | 6 | 1,5 | 0,1 |
| Residents of the free port of Vladivostok | 6 | 1,5 | 0,1 |
| Residents of the SEZ in the Kaliningrad region | 6 | 1,5 | 0,1 |
An example of a payment order for contributions for “injury”
Below we give an example of a payment order for insurance premiums for insurance against industrial accidents and occupational diseases. Where to pay insurance premiums for injuries in 2021? As before, insurance premiums for injuries are administered by the Social Insurance Fund. This is where contributions payments need to be sent.
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Read also
24.01.2018
Column "Payer status"
As for the coding of the payer status, 01 is used for organizations, and 09 for individual entrepreneurs. Note that individual entrepreneurs use code 09 in any case - when transferring insurance premiums both for themselves and for employees. Previously, it was recommended to use code 14, but in 2021 there is no need to use it.
As for code 08, it is not used for payments to the tax office. It is included in payment orders for the transfer of insurance premiums “for injuries”.
Filling algorithm
General rules
Filling out an order begins by assigning it a serial number and indicating the date. The following information about the payer is entered:
- or full name of the entrepreneur;
- Checkpoint (IP is set to 0);
- bank details (, correspondent account, );
- payer status (for contributions from NS and PP it remained unchanged - 08).
Then the recipient information is entered. The details of your social insurance department (where the reports are submitted) are indicated. You can find them out directly at the branch, or on the official website of the FSS.
- The BCC for contributions from NS and PP remained unchanged - 393 1 02 02050 07 1000 160.
- For penalties there is a separate KBK 393 1 0200 160.
Next, you need to indicate OKTMO - an 8-digit code assigned to the municipality. You can find it on the Federal Tax Service website using the “” service, for which you will need to enter the name of the municipality or.
After this, the payment information is entered:
- sequence (5);
- appointment;
- sum;
- payment code (0 or from request).
The final stage is signing the payment order. Signatures on it are placed by those persons who have the right. The document is also certified, if available.
To get a holistic view of filling out the FSS payment form, read it.
Sample of filling out a payment form
Filling out online
You can avoid mistakes when filling out 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 create payment slips on the tax service website, where, after selecting the tax or contribution to be paid, all the details of the recipient and the BCC are filled in automatically. But contributions for injuries are paid to the Social Insurance Fund, so you will have to use a third-party service for them.
One of the most popular of them is the Formz.ru service. It is convenient because it allows you to automatically fill in the details of the payer and recipient using the BIC. Thanks to this, you can avoid the most serious mistake in filling out the order, because errors in the account number or name of the recipient are grounds for recognizing contributions as 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 out is simplified due to the presence of hints in the fields and a choice of possible options for the entered indicators. Upon completion, the payment can be checked for any empty fields, and then saved or sent for printing.
From January 1, 2021, contributions are administered by the Tax Service (clause 1, article 30 of the Tax Code of the Russian Federation, clause 2, article 4 of the Federal Law of July 3, 2016 No. 243-FZ). The exception is contributions for injuries. They are still under the jurisdiction of the Social Insurance Fund, so contributions must be transferred to the branch of the fund at the place of registration.
We'll tell you how to fill out a payment order to the Social Insurance Fund in 2018
. You can download sample payment slips from the links below.
Sample payment order to the Social Insurance Fund in 2021 for organizations
Sample payment order to the Social Insurance Fund in 2021 for individual entrepreneurs
Results
The rules for filling out payment order details for paying fines are listed in Appendix 2 to Order No. 107n of the Ministry of Finance of the Russian Federation. The payment for the fine must be filled out correctly, otherwise the bank may not accept it. And in case of errors in the details that are significant for crediting the payment, the Federal Tax Service may classify it as unclear.
If you doubt the correctness of filling out the details of the payment order, then remember that the Tax Code of the Russian Federation in paragraph 6 of Art.
32 obligated the tax authorities to provide all the necessary information to fill out orders for the purpose of paying taxes, fees, penalties and fines. Therefore, you can request all the necessary information from your tax office. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Types of payments in the Social Insurance Fund and their legal regulation
Social insurance transferred contributions for maternity and disability to the management of the Federal Tax Service, reserving only contributions for accidents and occupational diseases (NS and PZ). Chapter 34, introduced in 2017 into the Tax Code of the Russian Federation, regulates only those types of payments that have come under the control of the tax authorities, and contributions for injuries are still regulated by law dated July 24, 1998 No. 125FZ. It sets out the procedure for implementing compulsory social insurance from NS and PP, in particular, the rights and obligations of the policyholder and the insured, types of insured events, tariffs and method of calculating the insured amount.
Art. 22.1 of Law No. 125FZ establishes the deadlines for payment of insurance premiums:
- payment is made for each month, within 15 days after its completion;
- If the last day of payment coincides with a weekend or holiday, it moves to the next working date.
The payment order form was approved by the Regulations of the Central Bank No. 383-P dated June 19, 2012, and the rules for its execution for making payments to the budget were established by Order of the Ministry of Finance No. 107n dated November 12, 2013.
In case of untimely or incomplete repayment of obligations, the payer develops arrears. After its discovery, the payer is sent a demand for repayment of the debt, and a penalty is also charged on the debt. 10 days are given to repay obligations on demand, unless a different period is specified in the document. Payment of the penalty must be made in a separate payment order, which will differ in the BCC specially designed for this type of payment (filling out the order will be discussed in detail below).
4-FSS and its delivery are described in this video:
