KBK FSS against accidents for 2018. Kbk for insurance contributions to extra-budgetary funds of the Russian Federation Kbk insurance codes

In 2018, different codes were established for legal entities and entrepreneurs. We have provided all the BCCs for insurance premiums for 2018 (table) and an example of how to make a payment. Download the table so that the current details are always at hand.

KBC for insurance premiums for 2018: table with codes

KBK (budget classification code) is a required field that every accountant fills in when paying fees. If you make a mistake, the money will not end up in the company’s personal account with the tax office.

Important!

On April 23, 2018, the Ministry of Finance approved new budget classification codes. This applies to the BCC for penalties, fines and interest on contributions for workers employed in special working conditions.

To ensure that the payment reaches the Federal Tax Service, take the BCC for insurance premiums for 2018 from our table. It contains all the codes you may need to pay your premiums this year.

KBC for transferring insurance premiums for 2018

For what periods do we pay insurance premiums in 2018 according to the KBK from the table

BCC can be equated to a mandatory detail that allows the Federal Tax Service to determine the identity of the payment.

BCC consists of 20 digits, and the first 3 indicate the recipient of the funds. So, in our case, when paying insurance premiums in 2018, the recipient is the Federal Tax Service, and, accordingly, we assign the value 182 to the first three digits.

It is also important to understand what the structure of the BCC consists of.

If the first digits are the administrative block, then the subsequent ones indicate both the type, group and item of income, as well as the budget code, as well as the reason for the payment, that is, what exactly we are paying for - tax, penalty or fine.

The structure of the KBK can be schematically represented as follows:

KBK for insurance premiums in 2018: how to fill out a payment order

In the payment order, fill in the KBK in field 104, as shown in the figure below. Take the codes from our table. This is what a payment order from KBK for insurance premiums will look like from 2018:

Pension and medical contributions, as well as contributions in connection with maternity, have been administered by the Federal Tax Service since 2017. Because of this, the BCC for these types of contributions now begins with the numbers 182. The previous BCC with the first three digits of 393 remains only for contributions for injuries; they are still supervised by the FSS. But many companies write in payments for pension and medical contributions, as well as contributions in connection with maternity, in the first characters of the BCC - 392 or 393. This is an error. We showed how to fill out payment slips correctly in the article ""

If the code is incorrectly indicated in the payment order, we contact the tax authority with a request to clarify the payment. In case of overpayment of tax, we can count on a credit or refund of the overpaid amount; in case of arrears, a penalty is charged, upon payment of which a corresponding BCC is assigned.

Since January 1, 2017, the Social Insurance Fund (SIF) of the Russian Federation has been responsible for administering insurance premiums only for compulsory social insurance against industrial accidents and occupational diseases. Let us recall that until 2017, contributions for compulsory social insurance in case of temporary disability and in connection with maternity were also paid to the Social Insurance Fund. Which KBK and within what time frame are contributions to the Social Insurance Fund paid in 2018?

When should contributions be made to the Social Insurance Fund?

Insurance premiums for “injuries” for a specific month are paid monthly by policyholders no later than the 15th day of the following month. If the last day of payment falls on a weekend or non-working holiday, contributions can be paid on the first working day following such a day (Clause 4, Article 22 of Federal Law No. 125-FZ of July 24, 1998).

Which KBK should I pay my contributions to the Social Insurance Fund at?

The BCC in the Social Insurance Fund 2018 for employees has not changed compared to 2017 and still depends on the type of payment (contributions, penalties or fines):

The BCCs shown in the table will be the same, regardless of whether “injury” contributions are paid for periods before 2017 or later.

But if in 2018 the policyholder needs to transfer contributions to VNiM, which before 01/01/2017 were paid to the FSS, then it must be remembered that such contributions must now be transferred to the Federal Tax Service. And the BCC for payment of contributions will be as follows:

You will find them in separate articles.

In our tables you will find the BCCs necessary to correctly fill out field 104 of payments for the transfer of taxes/contributions in 2018.

KBK taxes: for paying taxes for organizations and individual entrepreneurs on OSN

KBK taxes: for paying taxes for organizations and individual entrepreneurs in special modes

KBK: insurance premiums 2018

KBK-2018 for payment of other taxes for all organizations and individual entrepreneurs

KBK: penalties

As a general rule, when paying a fine, the 14th-17th digits take the value “2100”. However, there is an exception to this rule:

KBK: fine

When paying a fine, the 14th category of the BCC, as a rule, the 14th-17th categories take the value “3000”. But here we should not forget about exceptional cases:

KBK-insurance premiums (old periods)

If you need to transfer to the INFS contributions to compulsory medical insurance, compulsory medical insurance or VNIM for periods that expired before 01/01/2017, then they are transferred to the KBK, different from the “fresh” KBK:

KBC penalties for insurance premiums - changes were made to them in 2018-2019. And this happened twice. This article will help you avoid getting confused in the codes and pay fines correctly. And at the same time we’ll tell you how to count them.

Calculation of penalties for insurance premiums in 2018 - 2019

Since 2017, the rules for determining the amount of penalties are regulated by clause 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 of the refinancing rate - applies to individuals and individual entrepreneurs (regardless of the number of days of delay in payment) and for legal entities that are late in payment by no more than 30 calendar days;
• 1/150 of the refinancing rate - valid only for legal entities and only for a period of delayed payment exceeding 30 calendar days, while for 30 days of delay a rate of 1/300 will be applied.

“Unfortunate” contributions, which continue to be supervised by the FSS, are subject to the procedure described in Art. 26.11 of the Law “On Social Insurance against Accidents and Occupational Injuries” dated July 24, 1998 No. 125-FZ, and are calculated using a formula similar to those described above using a rate of 1/300 of the refinancing rate.

The refinancing rate in each of the above calculations is taken in its actual values ​​during the period of delay. That is, if it changed during the calculation period, then such a calculation will be divided into several formulas using their own refinancing rates.

Filling out a payment form when paying a fine

The differences between paying the tax amount and the penalty amount lie in filling out several fields of the payment order:

• Field 106 “Basis of payment” when paying penalties acquires the value “ZD” in case of voluntary calculation and repayment of debts and penalties, “TR” - at the written request of the supervisory authority or “AP” - when accruing penalties according to the inspection report.
• Field 107 “Tax period” - you need to put a value other than 0 in it only when paying a penalty on 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 “Document date” are filled in in accordance with the details of the inspection report or tax requirement.

In addition, for the payment of penalties, special BCCs are provided (field 104), approved by letter of the Federal Tax Service of Russia dated December 30, 2016 No. PA-4-1/25563, which take different values ​​depending on the type of insurance and the period for which penalties were accrued:

As for the contributions for injuries, since they remained under the jurisdiction of the FSS, the details of payments and BCC penalties have not changed - 393 1 02 02050 07 2100 160.

How to meet the payment deadline for social contributions, read here material .

KBC for payment of penalties on additional tariffs of insurance premiums from 04/23/2018

The Ministry of Finance, by its order No. 35n dated February 28, 2018, updated the BCC for penalties and fines on additional tariffs for insurance premiums paid to the Pension Fund for “harmful persons.”

Let us remind you that additional tariffs for insurance contributions are established for taxpayers with “harmful” types of work for which the employee has the right to early retirement (approved subparagraphs 1-18, paragraph 1, article 30 of the law “On Insurance Pensions” dated December 28, 2013 No. 400-FZ). The amount of additional tariffs depends on the hazard class established by the special assessment.

Order No. 35n was put into effect on April 23, 2018. From the same date, the BCC of penalties (and fines) began to depend on the results of the special assessment, and the division by period (before 2017 or after) was abolished. You will see the BCC for this period in the table below.

Subsequently, the BCC for these penalties changed twice more. Read about these changes below.

Changes to the KBK in 2019

Current BCCs for insurance premiums, including those changed as of April 14, 2019, can be seen by downloading our table.

Consequences of errors when paying penalties

Since the latest changes came into force, the Treasury and the Federal Tax Service of Russia have jointly organized work to independently clarify payments that were assigned the status of unclear in the system (letter of the Federal Tax Service of Russia dated January 17, 2017 No. ZN-4-1/540@). Therefore, if funds are received into the budget account using incorrect details, the treasury will send the payment where it is needed. 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:

Results

The rules for calculating penalties on contributions since 2017 are subject to the requirements of the Tax Code of the Russian Federation. Compliance with the special requirements for payment documents for the transfer of penalties is necessary when issuing a payment order for the payment of this payment. In some cases, errors made in the payment document do not prevent the payment from being credited to the correct treasury account.

Insurance premiums for injuries in 2018in terms of the main points relating to their calculation and payment, they are subject to the same rules that were in force in 2017. Let's look at these main points.

Deductions for injuries - principles of calculation

After the transition of the main volume of insurance premiums from 2017 to the control of the tax authorities, deductions for injuries turned out to be the only payment that continues to be paid to the extra-budgetary fund. The procedure for calculating insurance premiums for injuries in 2018 is still regulated by the Law “On Compulsory Social Insurance...” dated July 24, 1998 No. 125-FZ.

The basis for their calculation is the amount of remuneration accrued by employers in favor of employees (Clause 1, Article 20.1 of Law No. 125-FZ). However, a number of such payments are regarded as non-taxable (Article 20.2 of Law No. 125-FZ). The latter include state benefits, compensation payments, financial assistance and some others.

The amount of contributions for injuries to be paid is determined monthly, based on the volume of the calculation base accumulated from the beginning of the year until the end of the month for which contributions are calculated (Clause 9, Article 22.1 of Law No. 125-FZ).

The tariff established for the policyholder is applied to this base, the value of which, in comparison with the value generally accepted for the corresponding class of pro-free insurance, can be reduced by the fund. The volume of the reduction is determined by the absence of fatal consequences of accidents, the presence of the results of a special assessment of working conditions, the facts of medical examinations, the volume of social insurance expenses, is considered based on the results of activities for the 3 years preceding the reduction, and can reach 40% of the generally accepted tariff value (clause 1 of Art. 22 of Law No. 125-FZ).

The amount of contributions payable for the last month is calculated by subtracting from their value calculated from the volume of the base accumulated since the beginning of the year those amounts that were accrued for the months preceding the month of calculation.

Current tariffs - regular and for disabled people

What are the rates of contributions for injuries in 2018? They continue to correspond to the values ​​​​introduced by the law “On Insurance Tariffs...” dated December 22, 2005 No. 179-FZ (Article 1 of the Law “On Insurance Tariffs...” dated December 19, 2016 No. 419-FZ).

The rate of contributions for injuries in 2018 still depends on the class of professional insurance (Article 1 of Law No. 179-FZ), and assignment to the appropriate class depends on the type of activity performed (Order of the Ministry of Labor of Russia dated December 30, 2016 No. 851n).

Read about the values ​​of the current tariffs in the publication.

In addition, the rule established by Law No. 179-FZ (Article 2) to reduce contributions by 60% continues to apply:

• to all legal entities regarding payments to disabled people;
• organizations created by people with disabilities or to help them.

Also in 2018, contributions for injuries from payments to disabled people using rates of 60% of the generally established tariffs are charged to individual entrepreneurs (Article 2 of Law No. 419-FZ).

Rules for payment of insurance premiums for injuries in 2018

Payment of insurance premiums for injuries in 2018, as in previous years, must be made monthly, transferring the amount accrued for the past month to the fund. The deadline for such a payment expires on the 15th day of the month following the month for which the payment was made (Clause 4, Article 22 of Law No. 125-FZ). Due to the coincidence with general weekends, it may be postponed to a later date corresponding to the nearest weekday.

Upon payment, the payment document will be issued to the address of the regional branch of the Social Insurance Fund in which the payer of contributions is registered. That is, the recipient’s data will contain the name, TIN, checkpoint of the corresponding FSS branch and its details in the treasury.

Mandatory information will also be the payment code, contribution payer status code (08), OKTMO, codes for the period and nature of payment, and a description of the purpose of the transfer.

When paying contributions for injuries in 2018, the BCC is the same as in 2017, i.e. 39310202050071000160. Other values ​​of this code may arise when paying a penalty (393 1 02 02050 07 2100 160) or a fine (393 1 02 02050 07 3000 160).

Reporting on deductions for injuries in 2018

Reporting on injuries in 2018 remains submitted quarterly in the month following the end of the next quarter, no later than (Clause 1, Article 24 of Law No. 125-FZ):

• on the 20th, if the report is generated on paper (insured persons with an average number of no more than 25 people have this right);
• On the 25th, if delivery is made electronically.

To compile it, form 4-FSS is used, approved by Order of the FSS of the Russian Federation dated September 26, 2016 No. 381 in its current version. The same document contains rules for reporting. Data is entered into the form as a total that increases from quarter to quarter. Only those tables for which the necessary data are available must be filled out.

Along with Form 4-FSS, one more report is submitted - on the use of insurance funds to implement measures to reduce injuries at work.

The legality of applying a certain tariff when calculating contributions requires annual confirmation of the type of activity being carried out. The deadline for confirmation is defined as April 15 of the year following the one for which the information substantiating the type of activity is generated (clause 3 of the confirmation procedure approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55).

Results

There are no fundamental innovations in the rules for calculating and paying insurance premiums for injuries in 2018 compared to 2017. They are still paid to the Social Insurance Fund. Reporting on contributions is also submitted there.