Deadlines for payment of insurance premiums
Insurance premiums are paid at the end of each month no later than the 15th day of the following month. Contributions for compulsory pension, medical insurance, in case of temporary disability and in connection with maternity (VNiM) must be transferred to the tax authorities, and “traumatic” contributions - to the Social Insurance Fund of the Russian Federation. If the payment deadline falls on a weekend or non-working holiday, it is postponed to the next working day.
In addition, the deadline for payment of insurance premiums, except for contributions for injuries, is postponed if its last day falls on a day recognized as a non-working day in accordance with the act of the President of the Russian Federation (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).
For organizations included in the register of SMEs as of 03/01/2020 and engaged in the areas of activity most affected by the spread of coronavirus, the deadline for payment of contributions from payments to individuals was extended (Resolution of the Government of the Russian Federation dated 04/02/2020 No. 409):
- for March - May 2021 - in general for 6 months. And if such a SME operates in an industry from the List given in clause 4 of the Decree of the Government of the Russian Federation dated November 7, 2020 No. 1791, then for it the deadline for paying contributions from payments for March 2021 has been extended by 9 months (clause 1 of the Decree of the Government of the Russian Federation dated 07.11.2020 No. 1791);
- for June - July 2021 - for 4 months.
The deadlines have also been extended for organizations included in the register of socially oriented NPOs receiving support in connection with the spread of coronavirus.
Amounts of insurance premiums, the payment deadline for which has been extended, must be transferred monthly in the amount of 1/12 no later than the last day of the month. You need to start with the month following the month in which the payment deadline, taking into account the extension, occurs.
Deadlines for payment of insurance premiums in 2021 (excluding transfers):
- for December 2021 - 01/15/2020
- for January — 02/17/2020
- for February - 03/16/2020
- for March - 04/15/2020
- for April - 05/15/2020
- for May - 06/15/2020
- for June - 07/15/2020
- for July - 08/17/2020
- for August - 09/15/2020
- for September - 10/15/2020
- for October - 11/16/2020
- for November - 12/15/2020
- for December - 01/15/2021
KBC for insurance premiums 2021
Payments for insurance for yourself and employees is a common name for types of contributions, because the following types are distinguished:
- pension: standard and reduced;
- additional bets;
From 2021 to the current year, the coding for additional rates on insurance payments has changed, but the rest of the codes have remained the same.
Pension contributions in 2021 and 2021
Collections for future pensions are controlled by the tax inspectorate and sent to the appropriate treasury of the Russian Federation. Therefore, the administrator code in the room is 182. Standard, reduced and additional rates are paid according to different codings. Since the April 2018 changes only affected the codes for depositing funds at additional rates, the new BCCs for insurance premiums in 2021 remained the same as in the previous one.
Therefore, in order to pay Pension Fund contributions, individual entrepreneurs in 2021 use the 2018 BCC, but send the funds to the treasury of the Federal Tax Service.
Below is information about the BCC in the Pension Fund of Russia 2021 for legal entities, as well as for businessmen. These encodings are allowed to be used in the current 2021.
Table 1. Pension contributions at basic and reduced rates.
| Purpose of payment | Billing periods | |
| until January 1, 2017 | after January 1, 2017 | |
| Standard | 182 1 0200 160 | 182 1 0210 160 |
| Penalty | 182 1 0200 160 | 182 1 0210 160 |
| Fines | 182 1 0200 160 | 182 1 0210 160 |
Table 2. Pension contributions at additional rates for employees working in hazardous conditions.
| Purpose of payment | Does not depend on the results of the SOUT | Depends on the results of the SOUT |
| Standard | 182 1 0210 160 | 182 1 0220 160 |
| Penalty | 182 1 0210 160 | 182 1 0200 160 |
| Fines | 182 1 0210 160 | 182 1 0200 160 |
Table 2a. Pension contributions at additional rates for employees working in hazardous conditions.
| Purpose of payment | Does not depend on the results of the SOUT | Depends on the results of the SOUT |
| Standard | 182 1 0210 160 | 182 1 0220 160 |
| Penalty | 182 1 0210 160 | 182 1 0200 160 |
| Fines | 182 1 0210 160 | 182 1 0200 160 |
Details for paying for insurance are posted on the official website of the FSS, including KBK. Pension Fund insurance premiums for 2019 are paid quarterly.
Compulsory health insurance
Medical insurance includes fees for sick leave, maternity leave and injury, for which there are separate BCCs. The Social Insurance Fund in case of temporary disability in 2021 regulates the payment of funds according to the corresponding codings.
Money paid in the form of compensation for injuries sustained at work, or sick leave, is designated by a specialized KBK. In 2018, the Federal Compulsory Medical Insurance Fund recommends that legal entities also use the same KBK number for businessmen. The FFOMS did not change the codes in 2021. Insurance funds for compulsory medical insurance are sent to the Federal Tax Service, then distributed to the appropriate budget.
Table 3. Codes for payment of contributions for compulsory insurance for the provision of free medical care, credited to the Federal Compulsory Medical Insurance Fund for working citizens.
| Purpose of payment | Billing periods | |
| until January 1, 2017 | after January 1, 2017 | |
| Standard | 182 1 0211 160 | 182 1 0213 160 |
| Penalty | 182 1 0211 160 | 182 1 0213 160 |
| Fines | 182 1 0211 160 | 182 1 0213 160 |
To deposit funds for compulsory health insurance in a fixed amount, instead of the five digits 02101, 02103 is used. The rest remain the same.
Contributions to the Social Insurance Fund
Funds for compulsory social insurance are paid to the Social Insurance Fund. Funds for OSS can be for maternity leave, sick leave and for injuries. The former are credited to the tax budget, where they are distributed among funds, the latter directly to the Social Insurance Fund.
4>H3 OSS at VNiM
VNiM payments are funds that replenish the budget from which days of temporary disability are paid, and
Table 4. CBC for sick leave, and in connection with maternity, or maternity leave. Funds for compulsory social insurance for pregnancy, maternity leave or sick leave are contributed to the tax budget. Therefore, the administrator code in the code is 182.
I have funds for VNiM insurance.
| Purpose of payment | Billing periods | |
| until January 1, 2017 | after January 1, 2017 | |
| Standard | 182 1 0200 160 | 182 1 0210 160 |
| Penalty | 182 1 0200 160 | 182 1 0210 160 |
| Fines | 182 1 0200 160 | 182 1 0210 160 |
4>H3 For injuries
One of the contributions under consideration is “for injuries”, or funds under OSS for accidents at work and occupational diseases, are sent directly to the Social Insurance Fund for individual CSCs. Insurance 2019 for employees “for injuries” is issued in a payment slip with the KBK details, where the administrator code is 393.
Table 5. Codes for depositing funds for insurance against occupational diseases and injuries.
How to fill out a payment order for payment of insurance premiums
When filling out payment slips for the transfer of insurance premiums to the tax authorities, in field 101, companies making payments to individuals must indicate payer status “01”.
Individual entrepreneurs indicate one of the following values in this field:
- 09 - taxpayer (payer of fees) - individual entrepreneur;
- 10 - taxpayer (payer of fees) - a notary engaged in private practice;
- 11 - taxpayer (payer of fees) - lawyer who established a law office;
- 12 - taxpayer (payer of fees) - head of a peasant (farm) enterprise.
These provisions are provided for by Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n.
When transferring contributions for accident insurance, “08” is entered in field 101.
The BCC is entered in field 104. In this field you need to indicate the value of the budget classification code of the Russian Federation established for the payment of the corresponding type of insurance premiums.
The purpose of payment and other necessary information are indicated in field 24. This field should reflect the type of insurance premiums and the period for which they are paid. When paying “traumatic” premiums, you can indicate the registration number of the policyholder in the Federal Social Insurance Fund of the Russian Federation.
In fields 106–109 of the payment order for the transfer of accident insurance contributions, “0” must be entered.
When transferring contributions to the tax authorities, you must reflect on the payment slip:
- “TIN” and “KPP” of the recipient of funds - the value of the “TIN” and “KPP” of the relevant tax authority that administers the payment;
- “Recipient” is the abbreviated name of the Federal Treasury authority and in brackets is the abbreviated name of the tax authority that administers the payment.
In field 106, when transferring the current payment, the TP is entered, in field 107 - the month for which contributions are paid (for example, MS.11.2020).
