Details from 01/01/2021 for payment of insurance premiums for NS

Entrepreneurs and legal entities that use hired labor in economic activities are required to insure their employees against accidents at work. They pay a monthly injury premium. They are compensation for damage caused to health while the employee is performing his job duties.

Since 2021, legislation in the field of social insurance has changed. If contributions to the Pension Fund and compulsory medical insurance were transferred under the control of the Federal Tax Service, contributions for injuries are still controlled by the Social Insurance Fund. Therefore, he was given certain responsibilities:

• control the receipt of contributions, as well as the timing of their payment;
• impose penalties in case of late or incorrect payment of contributions;
• carry out checks of payments for injuries, etc.

As a result of such changes, Law No. 125-FZ was supplemented. All entrepreneurs and legal entities must follow the rules specified in this document.

The deadlines for payment of insurance premiums are established in the Tax Code of the Russian Federation. They haven't changed. Insurers must transfer payments no later than the 15th day of the month following the reporting month. For example, if you need to pay fees for May, they are transferred until June 15th. If this day falls on a weekend, the payment is transferred on the first working day.

Important! Penalties are provided for non-compliance with payment rules.

These include penalties, fines and interest on payments. Penalties are charged for each day of delay. Fines and interest on payments are paid once. Reporting deadlines must also be met. It must be submitted every quarter:

• on paper by the 20th day of the month following the reporting quarter;
• in electronic form by the 25th day of the month following the reporting quarter.

Tariff rates are used to calculate the amount of contributions. They are established for each insurer. The size of the rates depends on the class of professional risk, which corresponds to certain types of activities according to OKVED. All 32 tariff plans are installed. Their rates vary between 0.2-8.5%.

Each taxpayer must annually confirm the type of activity on the basis of which the rate is established. To do this, he submits the following documents to the FSS:

• confirmation certificate;
• application for confirmation of the type of economic activity;
• balance sheet of the enterprise for the previous year (only for legal entities).

If these documents have not been submitted within a certain period, the FSS independently sets the company’s tariff for payment. It will be impossible to challenge it throughout the year. This rule is specified in the legislation of the Russian Federation.

Every entrepreneur or organization has the right to receive benefits in paying contributions for injuries. For example, if they use hired labor of disabled people of groups I-III. In this case, they are entitled to a discount of 40% of the total established rate. Enterprises that have been operating for 3 years, have not had any cases of death of employees during work, and have always paid contributions in full and on time, can also qualify for a payment discount.

It is worth considering that when transferring payments, it is important to correctly indicate the details in the payment order. If the document is filled out incorrectly, the funds will be credited to the wrong account. As a result, penalties will be applied to the company. It is necessary to correctly indicate not only the recipient’s account, but also the BCC for contributions for injuries in 2021. It has not changed since 2021. When paying the main payment, indicate one budget classification code. When transferring fines or penalties, you must use a different BCC.

The procedure for paying insurance premiums has been changed

Since January 2021, the algorithm for transferring payments for compulsory insurance to working citizens has changed dramatically.
Now, for a number of payments for compulsory insurance, the recipient is not only the Social Insurance Fund (in terms of compulsory insurance against accidents at work and occupational diseases, or, as they often say, “for injuries”), but also the Federal Tax Service, and the Pension Fund completely transferred the powers of the administrator to the Federal Tax Service. Now mandatory insurance payments are regulated by the Tax Code and Law dated July 24, 1998 No. 125-FZ. The Social Insurance Fund retains the rights to administer payments for injuries. FSS details for payment of insurance premiums 2021 regarding FSS NS and PZ remained unchanged. Fill out the payment order in the same way as before.

The powers of Social Insurance as a regulatory body have not changed: employees also conduct desk and on-site inspections, monitoring the reimbursement of funds for insurance coverage and the correct calculation of payments.

Results

The details for paying insurance premiums in 2021 have changed due to the fact that social contributions, except for “unfortunate” ones, must be paid to the Federal Tax Service starting this year.
The payment for injuries is still transferred to social insurance in accordance with the details of your territorial branch of the fund and the KBK, which have remained unchanged since 2016. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Details for transferring contributions in 2021

In the current financial year, Social Insurance Fund details may be required in the following cases:

1. Payment details for “injury” in 2021 have not changed.
2. Calculations for 2021, if the organization has a debt for the previous period (identified during a desk audit, an error in the payment), we pay using the old details.
3. Submission of reports submitted to Social Security.
4. Receive reimbursement of insurance costs if your region is not included in the pilot project to directly finance these costs.
5. Appeals to the Fund (complaints, clarifications, disagreements, etc.).

Until 2021, policyholders could transfer payments for compulsory social insurance in case of temporary disability and in connection with maternity (hereinafter referred to as VNIM) in the amount of the difference in calculated contributions and expenses incurred (benefits, sick leave).

In 2021, the authority to consider applications for the return of VNiM expenses has been retained by the Social Insurance Fund, but the administrator of income for contributions to VNiM has changed. To pay only the difference, you must confirm the expenses with the Social Insurance Fund by filling out a refund application with supporting documents.

IMPORTANT!

In 2021, to offset expenses incurred, confirmation of the Social Insurance Fund is required. Representatives of the Fund will independently notify the Federal Tax Service of the decision of offset (confirmation) or refusal of offset (clause 9 of Article 431 of the Tax Code of the Russian Federation).

Payment of insurance premiums for periods preceding 2017

Starting from January 2021, transfers of social taxes (except for “unfortunate” contributions) for periods preceding this year should no longer be made according to the details of the funds, but to the relevant tax office. Especially for this purpose, separate KBKs were opened in the Treasury:

The Federal Tax Service details depend on the location of the legal entity or the registration of the individual entrepreneur. If a separate division has the right to pay employees wages, then payments for social insurance of employees are transferred to the tax office at the location of this division.

ATTENTION! If, by mistake or ignorance, you sent a payment to the details of the Federal Tax Service or Pension Fund, indicating the previous BCC, then the Federal Tax Service will automatically recode the information and include the payment in the card corresponding to the contribution (letter of the Federal Tax Service dated January 17, 2017 No. 3N-4-1 / [email protected] ). But we still recommend that if you find errors in your payments, you check with the tax authorities and find out whether all your payments have reached them.

The KBK for “unfortunate” transfers has not undergone any changes due to the changes in 2021, and policyholders, when generating payment documents for these accruals, still indicate in them the details of the Social Insurance Fund and KBK 39310202050071000160.

How can the policyholder figure out which government agency is responsible for which social contributions? Here is a brief reminder of the interaction between the policyholder, the Social Insurance Fund and the Federal Tax Service:

• For all questions to the Social Insurance Fund regarding situations that arose before 01/01/2017: reporting, arrears, overpayments, reimbursement of expenses for VNIM, chamber chambers, including appealing their results, as well as complaints against employees, the policyholder should contact social insurance.
• The fund sent the balance of settlements with the policyholder as of 01/01/2017 to the Federal Tax Service - if there are debts, then the tax authorities will collect them from 2021.
• The FSS informs tax inspectors about the refusal to reimburse insurance expenses incurred before 2021, as well as about additional charges and the results of on-site audits for 2021 and earlier.
• Since 01/01/2017, tax officials have been collecting contributions for VNiM, checking with policyholders on social contributions accrued and paid in 2021 and beyond, conducting off-site calculations and conducting on-site inspections, reimbursement of expenses for social payments, but on the basis of social insurance information about the acceptance of these expenses.

Regarding contributions for injuries and occupational diseases, the policyholder still interacts with the Social Insurance Fund.

Where to find current details for paying insurance premiums in 2020

To avoid errors in payment orders, it is necessary to clarify information about the recipient of funds:

• Name;
• information about the recipient's bank details: personal account, bank name and other data.

You can obtain such information about the Social Insurance Fund in several ways:

• contact Social Insurance (in person, by phone or in writing), employees will definitely provide you with the current details for paying contributions in 2021;
• obtain information through the “State Services” portal, to do this, send a request through your personal account on the website, the information will be provided within 24 hours;
• check on the official website of the FSS on the Internet.

Contributions for injuries: details of the KBK 2018

Since the administrator of cash receipts from contributions from accidents at work is the Social Insurance Fund, in the BCC the first three digits will be “393”. Next in the code there are 10 characters that indicate the following payment data:

• source;
• type of tax or contribution;
• payment subgroup;
• sub-article;
• elements that decipher the purpose of the payment.

The next 4 characters indicate the ownership of deductions. For example, this is the principal payment, penalties, fines or interest. The last 3 characters indicate the type of budget income. If the budget classification code indicates “160,” this means that the transfer goes to the FSS (Social Insurance Fund).

KBC contributions for injuries in 2021

Transfer of insurance premiums in 2021, details for the Federal Tax Service and the Social Insurance Fund

Let’s look at the payment of insurance premiums “for injuries” and VNIM using examples.

Example 1. An organization transfers VNiM contributions administered by the Federal Tax Service for June 2021 in the amount of 150,000.09 rubles. We issue a payment order, focusing on the following fields of the payment order:

Field 4. Date of payment. The tax must be paid within the established deadlines: no later than the 15th day of the month following the month in which contributions were calculated.

Cells 6 and 7 - fill in the amounts with kopecks in words and numbers = 150,000.09 rubles (one hundred fifty thousand rubles 09 kopecks).

In field 22 enter 0.

In field 101 (payer status), enter code “01” for the organization, since it is a direct payer of the contribution (tax, fee).

104 (KBK): 182 1 0210 160 (VNiM).

105 (OKTMO) - we check with the tax office or in a special reference book - the All-Russian Classifier of Municipal Territories (each federal district has its own volume approved).

106 (basis of payment): indicate the code “TP” (current period).

Field 107 (tax period) is coded in a special way: “MS.06.2019”.

In fields 108–110 we indicate “0”, since there is no data to fill in, 110 is empty.

Filling sample (VNIM)

Example 2. An organization transfers a payment “for injuries” to the Social Insurance Fund for June 2021 in the amount of 1,309.42 rubles.

The fields are filled in the same way as in the example above, except for fields 101 and 104.

IMPORTANT!

In field 101 (payer status), enter code “08” (payer making payments to the budget system of the Russian Federation, with the exception of taxes, fees, insurance premiums and other payments administered by tax authorities).

Important! KBK "injury": 393 1 0200 160 (FSS NS and PZ).

Sample form (“injury”)

Payment of contributions for injuries: details for 2018, filling out a payment order

When filling out a payment form for the transfer of contributions for insurance against industrial accidents and occupational diseases, you must correctly indicate the details:

• in the “Payer status” field indicate “08”;
• OKTMO is prescribed in accordance with the location of the policyholder;
• in field “116” indicate the name of the territorial body of the Social Insurance Fund;
• field “61” is intended for writing the recipient’s TIN;
• in field “103” indicate the recipient’s checkpoint;
• field “104” is intended for writing the BCC of the payment (contribution, penalties, fines).

Fields “13-15” and “17” are intended to indicate bank details: the recipient’s current account, the name of the banking institution and other data. The payment purpose specifies what exactly the transfer is for. For example, you need to pay fees for March 2021. The following is written in the assignment: “Insurance contributions for insurance against accidents and occupational diseases to the budget of the Federal Social Insurance Fund of Russia for March 2021. Registration number: …"

Details for paying insurance premiums to the Pension Fund in 2018.

Since the tax office is currently administering pension contributions, PFR details will not be needed to pay insurance premiums in 2021. Processing payment orders has become easier, since the details for transferring payments are the same as for transferring taxes.

Initially, it was not entirely clear how to fill out the “Payer Status” column of the payment order (field 101). Officials could not come to a common opinion on the formation of this column, but ultimately came to the conclusion that the following codes should be entered:

• 01 - for legal entities;
• 09 - for entrepreneurs.

Changes in the payment order are also related to the recipient of payments, since the funds are transferred to the tax office. In this regard, in the “Recipient” column (field 16), it is necessary to indicate the abbreviated name of the Federal Treasury body. In addition, here you need to indicate the abbreviated name of the tax office in brackets.

In fields 61 and 103, the INN and KPP of the tax office to which the payment is sent are written. Taking these points into account, you also need to fill in the recipient’s bank details, namely:

• payee's bank;
• BIC and correspondent account of the recipient's bank with the Central Bank of the Russian Federation;
• Current account number of the Federal Tax Service.

Next, fill in information about the payment itself. In field 104 you need to enter a new BCC, which can be found in this publication.

Important! For periods before 2021 and after this year, different BCCs are indicated.

In addition, it is necessary to fill out new details of insurance contributions in 2021, namely:

• basis of payment;
• taxable period;
• document number and date (if payment is made at the request of the Federal Tax Service).

Until 2021, fields 106-109 had to be filled with zeros.

for examples of filling out payment orders with new details:

for pension insurance

for health insurance

for social insurance