Details of the recipient of insurance premiums in the FIU. Requisites. Details for payment of the FIU in the Moscow region

If you are an individual entrepreneur, it is obliged to make fixed payments to Pension Fund Russia (he) and in the federal fund of compulsory medical insurance (it is the same FFOM).

Payments are required to make it necessary regardless of whether you work anywhere else, whether activities are working or simply lying on the couch, being registered as IP. On the mandatory contributions IP also does not affect neither the taxation system on which it is located (USN, OST, UNVD, PSNs - Pay everything!) Nor the number of your income or expenses.
In any case, you are obliged to list annually into these two funds (FFR and FFOMS) fixed payments.

This payment is fixed annually and is indexed every year. Most often, of course, - in the most side.

Calculation of insurance premiums IP in the FFR and FFOMS for the month

Since 2018, when calculating insurance premiums, IP size does not play roles. Instead, according to Article 430 of the Tax Code of the Russian Federation for 2018, 2019 and 2020 are established fixed amounts contributions (see the table above). To find out the amount per month you need these amounts simply divided by 12.

REFERENCE: Until 2018, the amount of insurance premiums depended on the value of the minimum wage and the formula for calculating insurance and medical contributions IP was as follows:
PFR \u003d Mrot x 26% x 12 months.
FFOMS \u003d Mrot x 5.1% x 12 months.

When paying fees IP

Before answering this question, you need to remember very important information:
IP, working without executive staff, have the opportunity to subtract 100% of insurance premiums in the FFR and FFOMs from the tax burden imposed on them by a particular taxation system.

Example.
You are engaged in soaking services. For the first quarter you screwed soap for 30 thousand rubles. We work on the USN, pay 6% tax. From 30 thousand rubles. 6% This is 1800 rubles. So, you pay these 1800 at the end of the quarter not tax, but in the FIU!
Total it turns out, you for the 3 remaining quarters need to be made to the FFM and FFOMS: ( total amount insurance premium - 1800 rub.).

Fixed insurance contributions You can pay once a month, once a quarter, once every half or once a year - at least when! It is important to overlap the insurance premium. advance paymentthat IPs must pay quarterly in obligatory!

If you have not paid to the FIU, and the money was sent to the tax authorities, and at the end it turned out that the insurance premiums completely overlap the tax (for all 100% of contributions are subtracted from the tax), then it will have to withdraw this money from the tax authorities back, which will be quite problematic.

How to pay insurance contributions to the FFR and FFOMS

Attention! Consider on the example of contributions for 2018. The total amount of them was 32,385.00 rubles.

Tip: Do not pay for them every month. There's no point.
We worked the first quarter, counted the tax, turned out 10 thousand rubles. So pay in the FFR and the FFOMs these 10 thousand, and first at the CBC of the FIU.

The tax authorities are nothing, for contributions passed the tax. It remains 22,85.00 rubles, of which 5,840.00 - in the FFOMS.

For the second quarter there was another 10 thousand tax. Not pay tax again, but pay in the FIU. It remains 12,85.00 rubles, of which 5,840,000 - in the FFOMS.

For the third quarter, another 10 thousand taxes came out. Not pay tax again, but pay in the FIU.

BUT! We send not 10 thousand in the FIU, but the residue from total contribution (from 26545.00), i.e. 6 545.00. And by this trench, we close our obligations before the FIU.
But we had a tax on 10 thousand, and we paid 6,545.00. The remaining 3,455,00 send to FFOMs. It remains to pay for honey. Insurance: 5 840 - 3 455 \u003d 2,385 rubles.

So for the fourth quarter, when you have a tax again 10 thousand rubles, the residue 2 385 is sent to the FFOM, and the remaining 7,615.00 on the details of the tax authorities!

Important! Sending to PFR or FFOMs means the use of the CBC for such payments, but the recipient is the IFTS.

Of course, this is just an example, and you already have a tax for the first quarter can amount to the amount exceeding insurance premiums in the FFR and FFOMS. Then it is better to pay everything right away in the first quarter, and then you will already have to make advantage of advance payments.

Under this foregoing scheme, you remove the burden of monthly payments and any risk of imposing pennels and other tax authorities.

1 percent in the FIU from revenues exceeding 300 thousand rubles

The next year, after you have made a fixed fee in extrabudgetary fundsIn the event that your income exceeded 300 thousand rubles, be kindly pay 1% of the amount that these 300 thousand exceeded.

Example for dummies.
Income for the year you have 487,000 rubles. Of this amount, 187 thousand is an excess of 300 thousand and precisely from 187 thousand. You must pay 1%. It will be 1870 rubles.

Be careful! You need to pay for the details of the FFR, and not the FFOMS! Term - until July 1, following the reporting year. If contributions are listed in 2018, you need to use a new one. Since March 2018, 1% contributions must be transferred to the CBC, as for fixed contributions - 182 1 02 02140 06 1110 160 (Order of the Ministry of Finance of the Russian Federation dated February 28, 2018 No. 35N), indicating the remuneration of IFTS details.

If your income exceeded 300 thousand already in the current year, you may not wait for July next and already boldly pay 1% of the CBC of the FIU corresponding to this payment.

Do I need to pay insurance premiums when closing IP

In the event that you are closing the PI, the tax inspector, taking you on closing documents, may require a receipt confirming the fact of payment in the FIU of all contributions for the year in which the closing procedure is performed. Remember - you are not required to pay insurance premiums when submitting documents for closing! Read Art. 432 Tax Code of the Russian Federation, based on which this can be done within 15 days after the closing of the IP.

On the other hand, the insurance premium can be deducted from the tax, as we already know that it will be impossible if you incur money in the FIU after closing, and not before. Therefore, before closing the SP, pay all contributions to the FFR and FFOMs, according to the calculations for the month given above.

Receipt for payment of insurance premiums in the FIU

Most convenient way Pay insurance premiums - to form an independently receipt on the official website of the Pension Fund.

Make it very simple.
Step 1. Come on the link: https://www.pfrf.ru/eservices/pay_docs/ and we see the following:

Step 2.. We choose the item "Insurer", his subject of the Russian Federation and then the item "Payment of insurance premiums by persons who voluntarily entered into legal relations on the OPS".

You will open a window with details for payment:

Attention! The service has not yet introduced changes in the part of the CBK.

After entering data, you can either print the receipt or download it in PDF format. That's how it should look:

Such a receipt is not suitable directly for payment in the bank due to invalid KBK. However, you can pay insurance premiums through the Internet bank, the same Sberbank-online, after completing the electronic payment order based on the generated receipt. Or from its own account. The main thing is that the money to you come to you, and from where they came from which bank and count - no difference.

Codes budget classification In order to correctly list contributions to in electronic format At the payment of insurance premiums for compulsory social insurance, NS and PZ to the Social Insurance Fund of the Russian Federation, public services. Otherwise, fines and penalties are also possible.

KBK codes in FSS injury, ns and pz, penalties, fines, arrears in 2017

For contributions to the FSS in 2020, the CBC changed? No, there were no changes to the codes of the socialist, it remained as in 2019. The following is a list of income classification codes (FSC CBC), also reserved by the Ministry of Finance of the Russian Federation to reflect payments in the Russian FSS for organizations and IP.

Note: If due to the error in the requisites of the FSS CBC, money will not fall into the right account, the insured will be accrued penalties.

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Details FSS Moscow 2020, official website, contributions to mandatory social

Recipient: UFK in Moscow (State Institution - Moscow Regional Fund Department social insurance RF)

Inn 7710030933 PPC 770701001

Recipient Bank Beach: 044525000

Recipient Bank: Main Directorate of the Bank of Russia in the Central Federal District, Moscow (Abbreviated name - GU Bank of Russia on the Central Federal District)

Recipient account number: 40101810045250010041

For insurers (SP), voluntarily entered into legal relations on compulsory social insurance in case of temporary disability and due to motherhood:

CBC 393 117 06020 07 6000 180 - Voluntary Entrepreneur Contributions

Monetary recovery (fines) for violation of legislation (for example, not a report or late delivery of the report, not the provision of information about opening an account, etc.)

KBK 393 1 16 20020 07 6000 140 - Fine

Other revenues from monetary penalties (fines) and other amounts of damage compensation

KBK 393 1 16 90070 07 6000 140 - Administrative Fine

Official website of the State Institution FSS Moscow

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Errors in the payment order (payment) in the FSS of the Russian Federation and penalties, responsibility

If in payment order Payment of insurance premiums are incorrectly indicated payment parameters:

• federal treasury account;
• CBK FSS 2020 contributions;
• name of the Bank of the Recipient of the Regional Office of the Social Insurance Fund.

The rest of the mistakes do not impede the transfer of money to the budget, payment of contributions, will not lead to. Such shortcomings include: Incorrect Inn or PPC of the recipient.

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Payment FSS NS and PZ, filling sample in 2020 where to pay

Note: Legal entities - Firms, Employers IP, paying for employees.

How to fill out a payment order in the FSS of the Russian Federation at 2020 per accident? This is a very important question, because if the money is "past", the organization or IP are waiting for penalties and fines.

The following is a form, a sample of filling out bills and a collection order in the Social Development on the National Assembly.

So we reviewed the FSS CBC on injury, ns and PZ, penalties on insurance premiums in the FSS to properly draw up the assignment of contributions.

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Reporting via the Internet. Kontur.Exter

FTS, PFR, FSS, ROSSTAT, RAR, RPN. The service does not require installation and update - reporting forms are always relevant, and the built-in check will provide a report from the first time. Send reports in the FTS directly from 1C!

Art. 18.1 Federal Law from 07/03/2016 N 243-FZ obliges all employers in Russia to produce deductions to the state budget For insurance of workers. Since 2017, the administration of most insurance premiums transferred to the Federal Tax Service. In jurisdiction, only the so-called injuries contributions remained. What details indicate in the fields of payments to pay insurance premiums in 2019 consider in this article.

Details of insurance premiums 2019: CBK

In connection with the transfer of administrative functions tax authorities The details of the Pension Fund for the payment of insurance premiums in 2019 are not relevant. The most important of the data details is the budget code. classifications KBK (field 104).

CBC to list insurance premiums in IFTS

The CBC in the payment of pension, medical and insurance premiums begins with 182, thereby pointing to the payroller - FTS. The wrong CBC in the payment will lead to the fact that the money simply will not come to the bill.

Valid codes 2019 are presented in the table:

Important! In details for payment of insurance premiums in the FIU in 2019 for the IP receiving income above 300,000 rubles, there is no separate CBC (order of the Ministry of Finance of the Russian Federation of 28.02.2018 No. 35n)

The legislation provides for mandatory additional contributions For employers whose employees work in severe or harmful conditions. All related issues are regulated by the Federal Law "On Additional Insurance Contributions" of 30.04.2008 N 56-FZ.

The following BC codes are used when listed.

for workers in harmful, hazardous conditions (according to paragraph 1 of Part 1 of Article 30 of the Federal Law of December 28, 2013 №400-ФЗ) 182 1 02 02131 06 1010 160, if a special assessment of working conditions (wage) was not carried out and 182 1 02 02131 06 1020 160, if it is used;

for workers in difficult conditions (according to paragraphs.2-18 part 1 of Article 30 of the Federal Law of December 28, 2013 №400-ФЗ) 182 1 02 02132 06 1010 160 WITHOUT SPECIALLES AND 182 1 02 02132 06 1020 160 .

IMPORTANT! From 01/01/2019, working conditions are evaluated only according to the results of the FM (Article 27 of the Federal Law of December 28, 2013 No. 426-FZ)

CBK contributions to the FSS in 2019

Compulsory social insurance against industrial accidents and businessballs is still supervised by the Social Foundation, therefore, details for the transfer of contributions to the FSS in 2019 also did not change. In particular, the following CBC should be standing in the payment order (393 - the FSS Code of Payment):

insurance payment 393 1 02 02050 07 1000 160;

penalties 393 1 02 02050 07 2100 160;

penaltles 393 1 02 02050 07 3000 160.

Other details for payment of insurance premiums 2019

Field 101 "Payer Status" is filled with taxes, duties and other contributions to the budget, including insurance premiums. At the same time, the following status values \u200b\u200bindicate:

• 01 - when transferring the SV in the FTS to the taxpayer-legal entity;
• 08 - When paying contributions to accidents on accidents;
• 09 - individual entrepreneur Insurance contributions for themselves and employees, insurance premiums in the IFTS (used earlier, at the payment of the Code of Employee, Code 14 canceled by the order of the Ministry of Finance dated 05.04.2017 No. 58n);
• 10 - if the payer is a private notary;
• 11 - Contributions pays for a private lawyer who has established an office;
• 12 - Contributions from peasant farm etc.

In total, 26 status values \u200b\u200b(Order of the Ministry of Finance of the Russian Federation No. 107n dated November 12, 2013)

In the 105, the slats fits the OKTMO code, which came to replace the OKATO Code since 2014. It is a digital 8-digit cipher containing information about settlementin which the payer is registered. Actual Code of OCTMO of any taxpayer can be found on the FNS website on the TIN.

It is also important to unmistakably fill in the fields relating to the payment recipient. Recall that the recipient of pension, medical and social insurance contributions from 2017 is the tax service, so the details of the FIU for the payment of insurance premiums in 2019 are not used. Based on this, the corresponding fields of the payment order must contain the same data as in the transfer of taxes, in particular the INN, the PPC territorial inspection of the FTS, the name and account of the corresponding UFK, etc. As for the details for transferring insurance premiums in the FSS, in 2019 they remain unchanged, and, therefore, the introductory data to fill the payment order are not changed.

For the news of small businesses, we launched a special channel in Telegram and groups in

Consider the features of transfer of insurance premiums in 2020 in the FSS and FTS, as well as current examples and samples of completed payment orders for the transfer of insurance premiums

The procedure for paying insurance premiums changed

Since January 2017, the algorithm for transferring payments for mandatory insurance to work has changed dramatically. Now, according to a number of payments for compulsory insurance, the recipient is not only a social insurance fund (in terms of compulsory insurance against industrial accidents and professional diseases, or, as they often say, "on injuries"), but also the federal tax service, but the Pension Fund has fully transferred the authority of the administrator in the FTS. Now mandatory insurance plates Regulated Tax Code and law of 07.24.1998 No. 125-FZ.

For the Social Insurance Fund, the rights administration of payments "on injuries" are preserved. FSS details for payment of insurance premiums 2020 in part of the FSS NA and PZ remained unchanged. Fill out the payment order as well as before.

The powers of the socialist as a controlling body have not changed: the staff also hold cameras and exit checks, controlling the reimbursement of funds for insurance and the correctness of the calculation of payments.

Details for listed contributions in 2020

In the current fiscal year, FSS details may be required in the following cases:

1. Details of payments on "injury" in 2020 have not changed.
2. Calculations for 2018, if the organization lies the debt last period (Revealed by cameral check, Error in payment), we pay on old details.
3. Delivery of the reporting provided in the Socration.
4. Obtaining reimbursement of expenses for insurance provision if your region is not included in pilot project For direct financing of data from expenses.
5. Appeals to the Fund (complaints, clarification, disagreement, etc.).

Until 2017, the insurers could list payments for compulsory social insurance in case of temporary disability and due to motherhood (hereinafter referred to as) in the amount of the difference in calculated contributions and costs (benefits, hospital).

In 2020, the permissions for consideration of applications for the return of expenditures were saved for the FSS, but the Administrator of income on contributions on this was changed. To pay only the difference, it is necessary to confirm the costs of FSS by issuing an application for a refund with confirmation documents.

Where to find current details to pay insurance premiums in 2020

To prevent errors in payment orders, you need to clarify information about the recipient of the funds:

• name;
• o. Information bank details Recipient: Facial Account, Bank Name and other data.

You can get such information about the social insurance fund in several ways:

• contact social (personally, by phone or in writing), the staff will definitely tell you current details for payment of contributions in 2020;
• get information through the "State Service" portal, for this send a request through personal Area on the site, information will be provided during the day;
• specify on the official FSS website on the Internet.

Listing insurance premiums in 2020, details for FTS and FSS

Consider the payment of insurance premiums "on injuries" and at the examples.

Example 1. The organization lists the contributions to the PNFs administered, for June 2020, in the amount of 150,000.09 rubles. We draw up a payment order, focusing on the following collections:

Field 4. Payment date. Tax should be paid, observing deadlines: No later than the 15th day of the month following the month, in which contributions are accrued.

Cells 6 and 7 - fill the amounts with kopecks in words and numbers \u003d 150,000.09 rubles (one hundred and fifty thousand rubles 09 kopecks).

In the field 22, place 0.

In the 101 field (payer status), specify the code "01" for the organization, since it is a direct payment fee (tax, collection).

104 (CBC): 182 1 02 02090 07 1010 160 (in).

105 (OCTMO) - we specify in tax Inspection or in a special directory - the All-Russian classifier of the territories of municipalities (for everyone federal District Approved your own Tom).

106 (Foundation of payment): Indicate the code "TP" (current period).

Since 2017, control over the payment of insurance premiums switched to the FTS. At the same time, the details of payment orders changed. In addition, new CBC (including for insurance premiums IP for themselves have been introduced). These changes remain in force and in 2020.

Recall that from January 1, 2017, the accrual and payment of insurance premiums is carried out on the basis of chapter 34 of the Tax Code of the Russian Federation - "Insurance fees". In this article, we will consider which details apply to pay insurance premiums in 2020 in payment orders.

CBC on insurance premiums in 2020

The code of the budget classification or the CBC is the props of banking and payment documents. Based on the CBC, the distribution occurs monetary sumswhich are listed by the taxpayer. When specifying the wrong CBC, the payment will be counted, but due to its incorrect distribution behind the payer will be arreed.

In order of the Ministry of Finance of Russia dated July 01, 2013, N 65n with changes made by the last edited by 06.22.2018, the CBC reference book for 2020. Changes were subjected to income codes for stately and various tax regimes.

CBK for payments in 2020

If you need to make payments to the IFTS and FSS in 2020, during the periods of 2017-2020, then you need to use such KBK:

In addition, it is necessary to pay contributions to the IFNS for workers who workers in conditions that make a retirement right in early manner, in particular:

An additional fare on contributions for these categories of employees depends on the results of a special assessment.

Insurance contributions "On injuries" in 2020 in the FSS must be transferred by CBC 393 1 02 02050 07 1000 160.

All CBCs are currently relevant in 2020, published on this page.

Payment orders for insurance premiums in 2020

Due to the fact that the administration of insurance premiums in 2017 passed to the FTS, about the old details of the FIU and FSS (except for the contribution of "on injury") can be forgotten. The following details have changed to pay insurance premiums since 2017 in payment orders ( these changes are relevant and in 2020):

• "Recipient";
• "INN";
• "CAT";
• "KBK".

Thus, the payment order for payment of insurance premiums should be filling as follows:

1. Count "Recipient": Abbreviated the name of the Treasury of the Russian Federation (in brackets - the full name of the IFTS).
2. Count "Inn": Specify the IPMS code.
3. Count "PPC": Specify the SPP of the IFTS.
4. Count "KBK": specify the necessary CBK.

In 2020, the CBC code for insurance premiums begins on "182" - this indicates the new administrator of insurance payments - the FTS, which became the FTS from 01/01/2017.

In the payment order now there is no need to specify the number of the policyholder in the Fund in the "Appointment of Payment". This rule is valid for all contributions to the FTS.
Some IFTSs are asked in the appointment of payment, except for the traditional wording, indicate the number of the artist's telephone number. Since 2017, other details in payment orders have changed to pay insurance premiums that remain relevant for 2020:

• in the 101 field (payer status), the code "08" was previously set. What the status of the payer must be indicated in payment orders of 2020 ,;
• in the field 104 - specify the new CBC for insurance premiums (except for the contribution of "on injuries");
• oKTMO code - now 8-digit;
• in the field 106 - specify the foundation of the payment (for TP insurance premiums);
• in the field 107 - specify taxable period (for insurance premiums - ms. number of the month. Year, for example, in January 2019 " MS.01.2019"; for March 2020 " MS.03.2020».

The number, as well as the date of the document (on the basis of which the payment is carried out) is filled after the organization pay insurance premiums, penalties or fines on demand tax Service. In such a situation in the fields 108-109, you need to specify the number and date of the requirements of the IFNS.

Detailed instructions for filling out payment orders for payment of insurance premiums in 2020. There are also samples of filling out payment orders of 2020.

Penalties for non-payment of insurance premiums in 2020

In 2020, tax inspectors have the right to block the settlement accounts of organizations and entrepreneurs in case of non-payment of insurance payments. The same measure will expect businessmen and for the late provision of insured contributions reports.

On the basis of Article 122 Tax CodeThe non-payment of insurance premiums threatens fines in the amount of 20% of the amount not paid and in the amount of 40% of the amount not paid if it is proved that the taxpayer deliberately did not deliver insurance payments.

The material is updated 09/26/2019

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