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The state institution - the regional branch of the Social Insurance Fund of the Russian Federation in the Republic of Khakassia (hereinafter - the Regional Branch) informs that from January 1, 2017, the administration of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood is transferred to the tax authorities.

In this regard, the Regional Office recommends that policyholders pay insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity for December 2016 before December 30, 2016 By KBK 393 1 02 02090 07 1000 160.

This will make it possible to transfer information about the state of the personal account of policyholders to the tax authorities without any balances and avoid controversial issues about the presence (absence) of debt.

From January 1, 2017, the payment of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood should be made to the tax authorities, including:

for December 2016, if the actual payment is made in 2017 - on KBK 182 1 02 02090 07 1000 160;

for periods from January 2017 to KBK 182 1 02 02090 07 1010 160.

Please note that the implementation of the functions of administering insurance premiums for compulsory social insurance against industrial accidents and occupational diseases is retained by the Social Insurance Fund of the Russian Federation, the payment of the relevant contributions is made by policyholders in 2017 for the current KBK 393 1 02 02050 07 1000 160.

Below are the budget classification codes for mandatory social insurance payments that are currently in force and from January 1, 2017:

Insurance contributions to the social insurance fund against accidents kbk

393 1 02 02050 07 1000 160

contributions are paid in FSS

Insurance contributions to the FSS from accidents at work and occupational diseases for employees
since 2017 of the year
(kbk hasn't changed)

393 1 02 02050 07 2100 160 - penalties
393 1 02 02050 07 3000 160 - fines

182 1 02 02090 07 1010 160

social insurance
since 2017 of the year

182 1 02 02090 07 2110 160 - penalties
182 1 02 02090 07 3010 160 - fines

182 1 02 02090 07 1000 160

contributions are paid in IFTS

Insurance contributions to the FSS for mandatory social insurance in case of temporary disability and in connection with motherhood for employees
(debts) for 2016

182 1 02 02090 07 2100 160 - penalties
182 1 02 02090 07 3000 160 - fines

KBK FSS 2018

From January 1, 2017, the Social Insurance Fund (FSS) of the Russian Federation is responsible for administering insurance premiums only for compulsory social insurance against industrial accidents and occupational diseases. Recall that until 2017, the FSS also paid contributions for compulsory social insurance in case of temporary disability and in connection with motherhood. And on which CSC and in what terms are contributions to the FSS paid in 2018?

What is the deadline for transferring contributions to the FSS?

Insurers pay insurance premiums for "injuries" for a particular month on a monthly basis no later than the 15th day of the next month. If the last day of payment falls on a weekend or non-working holiday, it will be possible to pay contributions on the first business day following such a day (clause 4, article 22 of the Federal Law of July 24, 1998 No. 125-FZ).

Which BCC to pay contributions to the FSS?

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

Insurance contributions to the FSS “for injuries”: CCC in 2018

Each accountant is required to know which current CSCs are valid in 2018 for the payment of insurance premiums for insurance against industrial accidents and occupational diseases (they are also called "injury" contributions). In this article, we provide a table with the current CCC, which must be indicated in payment orders for the transfer of contributions to the FSS for injuries in 2018.

Contributions "for injuries" in 2018

In 2018, pension and medical contributions, as well as contributions for compulsory insurance in case of temporary disability and in connection with maternity, continue to be administered by the Federal Tax Service of Russia. At the same time, insurance premiums “for injuries” remain under the control of the bodies of the Social Insurance Fund of the Russian Federation.

Accordingly, in payment orders for the transfer of contributions for injuries in 2018, it is necessary to indicate the values ​​\u200b\u200bof the BCC, which attribute the payment to the FSS.

Reporting to the FSS in 2018

In 2018, it is necessary to report on pension, medical and mandatory insurance contributions in case of temporary disability and in connection with motherhood to the tax authorities. And for contributions "for injuries" - to the FSS. Below you have a convenient table on where to submit reports in 2018 for all types of insurance premiums.

Requisites for contributions from accidents injuries 2018, Payment of KBK FSS for employees

What are the CBCs for accidents?

Budget classification codes in order to correctly transfer contributions in electronic form for the payment of insurance premiums for compulsory social insurance, NS and PZ to the Social Insurance Fund of the Russian Federation, for public services. Otherwise, fines and penalties are also possible.

CSC codes in the FSS injuries, NS and PZ, penalties, fines, arrears in 2017

For contributions to the FSS in 2018, have the CCC changed? No, there was no change in the social insurance codes, it remained as in 2017. Below is the List of income classification codes (KBK FSS), also reserved by the Ministry of Finance of the Russian Federation to reflect payments to the FSS of the Russian Federation for organizations and individual entrepreneurs.

Insurance against injury at work and occupational diseases

KBC voluntary contributions to the FSS in 2017 for individual entrepreneurs for themselves

Details of the FSS Moscow 2018, official website, Contributions for compulsory social insurance

Beneficiary: UFK in Moscow (Government institution - Moscow regional branch of the Social Insurance Fund of the Russian Federation)

TIN 7710030933 KPP 770701001

BIC of the beneficiary's bank: 044525000

Beneficiary's BANK: Main Department of the Bank of Russia for the Central Federal District of Moscow (abbreviated name - GU of the Bank of Russia for the Central Federal District)

Beneficiary's ACCOUNT NUMBER: 40101810045250010041

For policyholders (IP) who voluntarily entered into legal relations on compulsory social insurance in case of temporary disability and in connection with motherhood:

BCC 393 117 06020 07 6000 180 - voluntary contributions from the entrepreneur

Monetary penalties (fines) for violation of the law (for example, failure to submit a report or late submission of a report, failure to provide information about opening an account, etc.)

BCC 393 1 16 20020 07 6000 140 – fine

Other receipts from monetary penalties (fines) and other amounts in compensation for damage

BCC 393 1 16 90070 07 6000 140 - administrative fine

Official website of the state institution of the FSS Moscow

ERRORS in the PAYMENT ORDER (payment) in the FSS of the Russian Federation and PEN, responsibility

If in the payment order for the transfer of insurance premiums the payment parameters are incorrect:

• account of the Federal Treasury;
• CSC contributions to the FSS 2018;
• name of the beneficiary's bank of the regional branch of the social insurance fund.

then the obligation to pay contributions is considered not fulfilled.

The remaining errors do not prevent the transfer of money to the budget, the payment of contributions, which means they will not lead to the accrual of penalties. Such shortcomings include: incorrect TIN or KPP of the recipient.

Payment of the FSS NS and PZ, sample filling in 2018 where to pay

How to fill out a payment order in the FSS of the Russian Federation in 2018 in case of an accident? This is a very important question, because if the money goes "past", then the organization or individual entrepreneur will face penalties and fines.

Below is a form, a sample of filling out a payment order and a collection order in social insurance upon request to the National Assembly.

Sample payment to the FCC of the Russian Federation for "injuries"

So we have considered CSC FSS for injuries, NS and PZ, interest on insurance premiums in the FSS for the correct preparation of instructions for contributions.

Internet reporting. Contour.Extern

FTS, PFR, FSS, Rosstat, RAR, RPN. The service does not require installation and updating - the reporting forms are always up-to-date, and the built-in check will ensure that the report is submitted the first time. Send reports to the Federal Tax Service directly from 1C!

CCC for the Social Insurance Fund in 2017 - insurance premiums for employees

Send to mail

CSC FSS - 2017 for employees in relation to disability and maternity insurance premiums changed from the codes in force in 2016. Consider which codes are relevant for payments to the FSS in 2017.

Who should pay contributions using the CCF FSS for employees in 2017

Paying social security contributions for employees is the responsibility of employers. These include individual entrepreneurs and legal entities that have employees or conclude civil law contracts with individuals for the performance of work or the provision of services, which specify the conditions of social insurance (these conditions can only be affected by payments for injury insurance).

At the same time, it is important to indicate the correct BCC in the payment for the payment of contributions to the FSS. Otherwise, the payment is likely to fall into the unexplained category.

The correctness of the indication of the CSC acquired particular importance in 2017 in connection with the change of the administrator of contributions for disability and maternity insurance from this year. The tax service became the new administrator, and this payment itself turned out to be an analogue of a tax payment. Accordingly, the value of the BCC has changed.

Another innovation was the introduction of additional BCC values ​​​​for payments accrued before the changes in 2017, and paid already under the new requirements. This led to the fact that according to the contributions transferred to the IFTS for the FSS, the BCC-2017 exists in 2 versions.

At the same time, the “unfortunate” contributions were not affected by the changes. They are still supervised by the FSS itself, and the CCC for them has remained the same.

Read more about the innovations in the KBK-2017 in the publication "Decoding of the KBK in 2017 - 18210102010011000110 and others."

What BCCs for the FSS are set for 2017 (changes compared to 2016)

The current CSC codes are approved by order of the Ministry of Finance of Russia dated 07/01/2013 No. 65n. Of these, payments to the FSS that are required to be paid by individual entrepreneurs and legal entities that are employers correspond to:

• BCC 18210202090071010160 - for contributions to pay sick leave and maternity leave accrued after 2016;
• BCC 18210202090071000160 - for contributions to pay sick leave and maternity leave accrued before 2017;
• BCC 393 1 02 02050 07 1000 160 - for contributions to compensation for accidents and work-related injuries.

For penalties on transfers to the FSS in 2017, the following code values ​​​​apply:

• BCC 18210202090072110160 - for contributions to pay for sick leave and maternity leave accrued after 2016;
• BCC 18210202090072100160 - for contributions to pay for sick leave and maternity leave accrued before 2017;
• BCC 393 1 02 02050 07 2100 160 - for contributions to compensation for accidents and work-related injuries.

Fines-2017 will need to be listed by codes:

• BCC 18310202090073010160 - for contributions to pay for sick leave and maternity leave accrued after 2016;
• BCC 18310202090073000160 - for contributions to pay for sick leave and maternity leave accrued before 2017;
• BCC 393 1 02 02050 07 3000 160 - for contributions to payments in case of accidents and work injuries.

For changes in the form of a certificate issued by the FSS in relation to arrears on "unfortunate" contributions, read the material "Certificate of arrears on contributions" for injuries "will be issued in a new way."

Since 2017, new BCCs for insurance premiums for social insurance for sick leave and maternity began to operate in connection with their transfer under the control of the Federal Tax Service. At the same time, the new codes began to have 2 options for values: for paying accruals made before 2017, and accruals made after 2016. The codes used for payments on “unfortunate” contributions have not changed, since these contributions remained under the control of the FSS.

Be the first to know about important tax changes

Related Articles

Many incorrectly indicate insurance against accidents at work and occupational diseases in the payment orders of KBK. As a result, payments are lost, debts and penalties are formed. Actual CSC FSS from accidents for 2017 - in this article.

The FSS sees the main reason for the formation of debts in the fact that some companies do not pay contributions by the due date, but wait for the collection to be issued. In addition, debts often appear due to an incorrect CSC FSS. Therefore, the fund asks them to double-check. Which CSC FSS from 2017 should be indicated, we will tell further.

CSC FSS from accidents for 2017

Since 2017, temporary disability and maternity insurance has been administered by the Federal Tax Service, while accident contributions are still administered by the FSS. Therefore, for injury contributions, the codes are the same - with the payment administrator 393 .

CSC FSS NS and PZ for 2017 for legal entities

As can be seen from the table, the FSS 2017 CBC penalties differ from the code for contributions and fines by 14-17 categories:

• 1000 - for contributions;
• 2100 - for penalties;
• 1000 - for fines.

Download the KBK table for insurance premiums for 2017

CSC FSS in case of temporary disability 2017

Note! Since 2017, contributions in case of temporary disability have been administered by the Federal Tax Service, so do not confuse the codes. CBC in case of temporary disability 2017 and in connection with motherhood now start with numbers 182 . Such contributions are paid not to the FSS, but to the tax.

From January 2017, social contributions must be transferred according to the new CCC - 182 1 02 02090 07 1010 160. If you need to pay off debts for 2016 and earlier periods, the code is -182 1 02 02090 07 1000 160.



CSC FSS 2017: the risks of the insured

The company transfers payments for injuries to the FSS. Therefore, you need to fill out payment orders according to the rules from Appendix 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.

Select the correct budget classification code for FSS contributions and enter it in field 104 of the payment order. In 2017, the BCC for employer-paid injury contributions is the same as before - 393 1 02 02050 07 1000 160 . But for penalties in 14-17 digits of the CCC, you need to set the value to 2100 (see the table above).

If you messed up in the KBK payment, find out in the fund what to do. The payment can be lost, and accumulating debts to the Social Security Fund is risky. As statistics show, the FSS began to accrue more penalties to policyholders. In addition, since October 1, 2017, the procedure for calculating late fees has changed. Starting from the 30th day of delay, they will be calculated from 1/150 of the rate of the Central Bank of the Russian Federation. All receipts are important to the Fund, so it began to pay more attention to arrears and identify them more often. So the likelihood of penalties is also high.

In addition, the Criminal Code of the Russian Federation will also have to answer for non-payment of contributions for injuries. For this purpose, two new articles have been introduced into the code - 199.3 and 199.4 of the Criminal Code of the Russian Federation. A crime on a large scale is an evasion of more than 2 million rubles, which exceeds 10% of the amount payable. The maximum punishment is imprisonment for four years. Fine - 500 thousand rubles. A company or an entrepreneur can be released from punishment if they pay additional contributions with penalties and a fine. But provided that violated for the first time.

The most extreme measure that the fund can take against the debtor is to apply to the tax office with a proposal to initiate the bankruptcy of the company. But such a possibility exists only with millions of debts. Usually the fund is limited to standard measures - a demand, collection, collection through bailiffs. The fund works individually with large companies, conducts reconciliations and consultations. So if there is a arrears, you can agree on the timing of its repayment.

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FSS - social insurance fund. It was created in order to control and take into account the payments of entrepreneurs and legal entities for various types of extrabudgetary insurance. It makes transfers for such needs:

• insurance against industrial accidents and occupational diseases;
• payments to victims at work (expenses for medical care, social and professional rehabilitation);
• payments to ensure preventive measures to reduce industrial injuries and occupational diseases.
• insurance in case of temporary disability and in connection with motherhood (payment of benefits for temporary disability, benefits for pregnancy and childbirth, lump-sum benefits).

Legal entities and entrepreneurs who use hired labor pay two contributions to the FSS:

• temporary disability and maternity insurance;
• insurance against accidents and occupational diseases.

Such payments are called contributions to injuries.

CSC FSS from accidents for 2018

In connection with the changes that were made to the tax legislation, since 2018 payments for insurance for temporary disability and in connection with maternity are administered by the Federal Tax Service. Therefore, the administrator code in the CSC will be 182. Accident contributions are controlled by the FSS. That is, in the budget classification code, the administrator will be the FSS, whose code is 393.

CSC FSS in case of temporary disability 2018

Contributions for temporary disability (sickness) and maternity are paid by legal entities and entrepreneurs who use hired labor or make voluntary payments “for themselves”. There may be exceptions to this rule. Reduced rates of insurance premiums apply to taxpayers on special taxation conditions. In some cases, the amount of payments is reduced to zero.

CBC insurance premiums in case of temporary disability 2018: fines and penalties

Budget classification codes that are used to pay fines and penalties for late or incorrect transfers of insurance premiums differ when paying for different periods.

CSC FSS from accidents 2018

These contributions are also called injury contributions. These include not only accidents, but also occupational diseases. They are transferred to the territorial branch of the FSS, where a legal entity or individual entrepreneur is registered.

CSC FSS NS and PZ 2018: 393 1 02 02050 07 1000 160

The same budget classification code is used to transfer payments for periods up to January 2017.

CCC of the FSS fine for 2018 for injuries: 393 1 02 02050 07 3000 160

CBC injury penalties 2018: 393 1 02 02050 07 2100 160

These codes are used when calculating penalties and interest for late or incorrect payment of insurance premiums. They are indicated in field 104 of the payment order.

BCC for FSS contributions for 2020 can be found in the order of the Ministry of Finance of Russia dated No. 65n. It is worth remembering that according to the contributions of the CCC FSS in case of temporary disability in 2020 and the CCC for injuries, it differs.

It is most convenient to fill in payment orders with the correct KBK in the BukhSoft program. The program itself will enter the correct code, taking into account all the changes. And other details will help to fill in semi-automatic mode. Then the payment will be checked for errors. As a result, your payment will reach the budget on time.

Fill out the payment form with the correct KBK

CBC in the FSS for legal entities for insurance premiums for temporary disability and maternity in 2020

Contributions for compulsory social insurance for maternity and sickness are paid by almost all legal entity employers. The exception is taxpayers who, for one reason or another, apply reduced rates of insurance premiums. In this case, the tariff on social contributions can be reduced to zero.

It should be noted that social insurance contributions are paid not only by legal entities, but also by entrepreneurs who use hired labor. As well as those entrepreneurs who voluntarily transfer contributions to compulsory social insurance for themselves. The BCC in this case is the same as for legal entities.

CSC FSS 2020 for legal entities is as follows:

• Read more: BSC for 2020

If the insured pays the arrears of periods until January 2017 for FSS contributions in 2020, the BCC is used as follows:

CCC in 2020 for disability and maternity contributions: fines and penalties

The CCC for contributions to compulsory social insurance in 2020 for paying interest on contributions for temporary disability and maternity differs insignificantly from the CCC for the contributions themselves.

To pay the fines of the FSS KBK in 2020, this is:

For CCC fines on FSS contributions in 2020, it looks like this:

BCC for contributions from accidents (NA and PZ)

Contributions for insurance against accidents and occupational diseases are transferred to the territorial branch of the FSS, where the insured is registered. CBC in 2020 for contributions from accidents is used as follows:

Recall that now in Social Insurance it is necessary to report only on contributions for accidents and occupational diseases. However, data on disability and maternity insurance premiums, as well as payments on them, must be sent to your tax office.

Unlike insurance premiums paid to the tax, for debts for periods up to 2017, the CCC for the FSS from the National Assembly and the PZ in 2020 for legal entities and entrepreneurs is the same as for current payments.

CCC 2020 injuries: penalties and fines

In case of late payment of contributions for injuries, you will need to transfer penalties to a separate CCC 2020 for compulsory social insurance against injuries.

CSC FSS from accidents in 2019 for payment must be taken from the updated order of the Ministry of Finance dated 06/08/2018 No. 132. If you enter the wrong code, the payment will need to be clarified. What BCC to put down when paying "unfortunate" contributions, penalties and fines, read in the article.

CSC FSS from accidents in 2019 for legal entities

The CSC for paying contributions from accidents and occupational diseases in 2019 for employees is 393 1 02 02050 07 1000 16. The numbers “393” at the beginning of the code mean that the company transfers contributions to the Social Insurance Fund. Pension, medical and social contributions in case of maternity illness are transferred to the Federal Tax Service. .

The BCC for penalties in the FSS from accidents in 2019 and fines differs from the code for "unfortunate" contributions in numbers in 14 - 17 digits. Instead of 1000, you need to write 2100 and 3000, respectively. Recall . Put down the budget classification code in field 104 of the payment order.

CCC on insurance contributions to the FSS from accidents for individual entrepreneurs

Entrepreneurs should pay contributions to the FSS for insurance against industrial accidents and occupational diseases only in one case - they have employees who work under an employment or civil law contract. The "unfortunate" entrepreneurs do not pay contributions for themselves personally.

The BCC of the contribution to the FSS from accidents, penalties and fines for entrepreneurs is the same as for legal entities. If you make a mistake in the KBK, specify the payment. help you.

CSC FSS 2018 codes for injuries and maternity. How to pay contributions correctly, when and what codes to use. Let's take a look at the new rules.

All employers, regardless of the organizational form, pay contributions to the Social Insurance Fund (FSS) for their employees. This money is used to provide medical care to workers after accidents, in the event of occupational diseases (social insurance at NZ and PZ), etc. To pay contributions, you need to know exactly (KBK). Since 2017, there have been a number of changes in the accrual procedure. Have the CSC FSS 2018 changed for employees or remained the same?

CCC in the FSS for legal entities in 2018

The FSS has traditionally paid contributions in two areas: insurance against industrial accidents (“injury contributions”) and insurance in connection with maternity and temporary disability. Since 2017, changes have come into force, according to which the right to control maternity and temporary disability insurance premiums has been transferred to the Tax Service. Contributions are now paid not to the FSS, but to the Federal Tax Service. Accordingly, the CSC codes in the FSS 2018 have changed in case of temporary disability.

The employer independently pays all contributions to the FSS and the Federal Tax Service to the supervisory authority at the legal address of the company. The amount of all tax contributions for an employee is 30% (22% - mandatory contributions to the Pension Fund, 2.9% - to the FSS and the Federal Tax Service, 5.1% - to compulsory medical insurance).

The CSC codes in the FSS 2018 from accidents remained the same as in 2017. In case of non-payment of contributions on time, the employer is charged penalties for each day of delay in payment (including weekends and holidays). The number of days of delay is counted from the next calendar day after the due date for payment of contributions. If the fact of arrears is revealed during the FSS check, then the employer receives a fine of 20% or 40% of the amount of the arrears.

CSC injuries for 2018 for legal entities:

Important! When paying contributions for injuries, there is no difference for which period the payment is made, before 2017 or after. BCF in the FSS 2018 from accidents remain the same.

If you have any questions about the use of CSC codes, use. In the service, you can determine the CCC for a payment or find out the type of payment for a specific CCC.

The CBC in the Federal Tax Service 2018 in case of temporary disability and maternity has changed somewhat and depends on the period - until 2017 (when contributions went to the FSS) or after (to the Federal Tax Service).

Due dates for contributions

The procedure and terms for paying contributions are established in Chapter 34 of the Tax Code of the Russian Federation. Contributions must be made no later than the 15th day of the month following the reporting month. If the date falls on a weekend, the deadline is moved to the next business day. Thus, contributions for May must be paid no later than June 15, and contributions for June - no later than July 16 (because July 15 is Sunday).

Deadlines for the payment of contributions to the CCC in the FSS 2018:

Be careful and pay all fees on time!