Payment order for insurance premiums in 2021: sample

Payment period

This year, payment documents for the transfer of insurance premiums are processed within the same deadlines. Insurance payments must be transferred to legal entities before the 15th day of the month following the reporting month. If this day falls on a weekend or holiday, the payment date is postponed to the next business day. For example, in 2021, April 15 is Wednesday, therefore, there will be no postponements.

Other deadlines have been established for individual entrepreneurs:

• OPS from income up to 300,000 rubles. — until December 31, 2019;
• OPS for income above 300,000 rubles. - until July 1 of the year following the reporting year;
• Compulsory medical insurance - until December 31, 2019.

Tariff "Car loan"

Providing a loan for the purchase of a used vehicle is possible provided that at the end of the loan agreement, the vehicle must be no older than 8 years. The down payment of 30% is indicated on the cost of the purchased new/used passenger vehicle with the condition that the insurance premium under the CASCO Policy is paid by the Borrower at his own expense.

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If the down payment is at least 40% of the cost of the purchased new/used passenger vehicle, then it is possible to include the insurance premium under the CASCO Policy for the first year of insurance and/or voluntary life and health insurance of the Borrower in the loan amount (in this case, the maximum the loan amount, which includes the amount for the purchase of a vehicle and the amount for paying the insurance premium under the CASCO Policy for the first year of insurance and/or voluntary life and health insurance of the Borrower, cannot exceed 75% of the cost of the purchased vehicle).

If the Borrower violates the obligations to insure the purchased vehicle for CASCO risks during the loan period, the Bank has the right to decide to increase the interest rate for using the loan by 7.0% per annum, starting from the first day of the second billing period following the billing period in which The Borrower had to pay the insurance premium under the CASCO Insurance Agreement (policy) for the next term, except for cases when before the last day of the billing period (inclusive) following the billing period in which the Borrower had to pay the insurance premium under the Agreement (policy) ) CASCO insurance for the next term, the Borrower has documented the fulfillment of obligations to insure the vehicle for CASCO risks.

Dear Borrower, we ask you to pay special attention to the importance of providing a document confirming payment of the insurance premium. Compensation of the insurance premium under the MTPL agreement for disabled people who received vehicles through social protection authorities. Performing certain functions to provide social support measures as prescribed for disabled people (including disabled children) who have vehicles in accordance with medical indications, or their legal representatives for insurance compensation premiums under the contract of compulsory civil liability insurance of vehicle owners. Assignment of payment of compensation for the insurance premium under the contract of compulsory civil liability insurance of vehicle owners or refusal to assign payment of compensation.

No more than 45 working days from the date of submission of the application with all documents necessary for the provision of public services. The decision to assign payment of compensation or to refuse the appointment is made by the district administration within 10 working days from the date of submission of the application and documents. Payment of compensation is carried out in a lump sum no later than 30 days from the date of the decision to assign compensation.

Disabled people (including disabled children) who received vehicles in accordance with current legislation free of charge or on preferential terms. Citizens entitled to receive public services in accordance with paragraph I; Representatives of citizens entitled to receive public services, acting on the basis of a power of attorney issued in accordance with the legislation of the Russian Federation; Representatives of incapacitated (limited legal capacity) citizens who have the right to receive public services.

What to pay attention to when filling out payment orders

When filling out payment orders, you must follow some rules:

1. Regardless of what period the payments relate to, in 2020 payments for compulsory insurance are sent to the Federal Tax Service.
2. The amount in bills for compulsory insurance is indicated in rubles and kopecks.
3. Don't forget to indicate the period to which the payment relates! For legal entities, this is always a MONTH, the format is presented in the example of a payment for insurance transfers. To avoid mistakes, do not copy the previous payment. Create insurance premium payments anew each time and carefully fill out all the data, then carefully check in the printed form format, since otherwise you may miss, for example, an incorrect taxpayer status.
4. Incorrect indication of the Treasury current account where payments are sent is a reason not to credit the money for its intended purpose. Be careful, use the sample payment slip for insurance premiums 2021 as a hint.
5. Particular attention should be paid to field 104, where the BCC is entered. These codes change quite frequently, so please make sure they are up to date.

To avoid mistakes when filling out the document, use the example of a payment order for insurance premiums 2021 shown below.

Sample payment form for compulsory medical insurance for legal entities

Sample payment form for insurance premiums (individual entrepreneur, medical insurance)

Individual entrepreneur payment to the Pension Fund

Procedure for payment of insurance premium

From the moment the payment of the next insurance premium under the Insurance Agreement becomes due, you need to contact the employees of the Insurance Company in which your risks are insured in accordance with the terms of the Loan Agreement.

After payment, you need to provide the Bank with documents confirming payment of the next insurance premium (payment receipt, letter from the insurance company confirming payment, payment order, etc.)

• Bring it in person to the Operations Department of the Bank with a note to the SSKFO;
• By fax with a note to the North Caucasian Federal District;
• Send a scanned document to an email address

Dear Borrower, we ask you to pay special attention to the importance of providing a document confirming payment of the insurance premium.

If you paid the insurance premium and did not report it, the Bank will be forced to apply penalties in accordance with the terms of the loan agreement.

2.1. The insurance premium is calculated by the insurer in accordance with the insurance tariffs determined by the insurer taking into account the requirements established by the Bank of Russia.

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The calculation of the insurance premium under a compulsory insurance contract is carried out by the insurer based on the information provided by the policyholder in a written application for concluding a compulsory insurance contract or an application sent to the insurer in the form of an electronic document, information about insurance, taking into account the information contained in the automated compulsory insurance information system.

KBK relevant in 2021 for legal entities

In 2021, when paying insurance premiums, it is necessary to use the new BCC.

For legal entities, when paying insurance contributions from employee salaries, the following codes are used:

• OPS - 182 1 0210 160;
• Compulsory medical insurance - 182 1 0213 160;
• compulsory social insurance in case of temporary disability and in connection with maternity - 182 1 02 02090 07 1010 160;
• compulsory social insurance against industrial accidents and occupational diseases - 393 1 02 02050 07 1000 160 (paid to the Social Insurance Fund).

Fixed payments for individual entrepreneurs

According to subparagraph 2 of paragraph 1 of Article 419 and paragraph 1 of Article 430 of the Tax Code of the Russian Federation, an individual entrepreneur is obliged to pay contributions for compulsory health insurance and compulsory medical insurance. Individual entrepreneurs are not required to pay payments in case of temporary disability and maternity, but can do so on a voluntary basis.

The Tax Code clearly defines the amounts of transfers for compulsory medical insurance and compulsory health insurance. If a businessman’s income does not exceed 300,000 rubles, he will pay for the needs of the OPS:

• RUB 29,354 - in 2021;
• RUB 32,448 — in 2021

If the income exceeds 300,000 rubles, then in addition to the indicated amounts it is necessary to add 1% of the amount exceeding 300,000. The amount of deductions for mandatory pension insurance cannot exceed:

• RUB 234,832 — 2021;
• RUB 259,584 — 2021

As for fixed payments for compulsory medical insurance for individual entrepreneurs, they will be:

• 6884 rub. — 2021;
• 8426 rub. — 2021

Deadlines for paying insurance premiums for individual entrepreneurs for themselves for 2021

An individual entrepreneur pays compulsory insurance premiums (compulsory insurance premiums, compulsory medical insurance) for himself through non-cash transfer based on a payment order. These deductions are made in favor of the tax service (FTS). At the same time, the payments indicate the appropriate BCC - budget classification codes.

The fixed (fixed) part of the corresponding payment must be transferred for 2021 by 12/31/2020, while the interest (variable) part of this payment for 2021 must be paid by 07/01/2021.

For 2021, Article 430 of the Tax Code of the Russian Federation provides for the following fixed amounts of annual insurance premiums:

1. The insurance payment for OPS (annual) for yourself is 32,448 rubles. If an individual entrepreneur carries out activities included in the list of victims of COVID-19, the fixed OPS for him will be 20,318 rubles.
2. The insurance payment for compulsory medical insurance (annual) for yourself is 8,426 rubles.

Learn more about paying individual entrepreneurs' insurance premiums for themselves for 2021.

In addition to the above fixed contributions, until July 1, 2021, the so-called variable part of compulsory pension insurance is subject to payment, determined based on the results of 2021 as 1% of the annual income exceeding 300,000 (three hundred thousand) rubles.

In this case, the variable part is paid for oneself if the corresponding annual income of the individual entrepreneur actually turns out to be more than 300,000 (three hundred thousand) rubles. In this context, annual costs are taken into account only by those individual entrepreneurs that operate under the general taxation system (abbreviated as OSN), while other individual entrepreneurs that operate under other tax regimes do not take into account costs.

The annual amount of the total fixed insurance premium for yourself can be divided into four quarterly payments of the same size.

If an individual entrepreneur decides to do this, with each quarterly transfer he will have to issue separate payments for compulsory health insurance and compulsory medical insurance.

You should know that for non-cash transfers to compulsory medical insurance and to public insurance, different BCCs are provided, which should be indicated in payment orders:

1. Pension contribution – 18210202140061110160.
2. Medical contribution – 18210202103081013160.

Thus, in order to timely transfer the proper contributions for himself, the individual entrepreneur must correctly draw up the necessary payment orders. In each such payment, the relevant details and the correct BCC (that is, the budget classification code) must be indicated.

How to fill out a payment form to pay contributions to compulsory medical insurance and compulsory medical insurance?

As you know, a payment order (abbreviated as a payment order) is a document by which the payer - in this case, an individual entrepreneur - instructs his servicing bank to carry out a non-cash transfer of a specific amount of money using certain details in favor of the specified recipient.

Payments for compulsory medical insurance and compulsory medical insurance from individual entrepreneurs are accepted for themselves by the tax service (FTS), which is responsible for receiving and administering these contributions.

In order to timely transfer mandatory non-cash payments for pension insurance (PIP) and medical insurance (CHI) to the budget for himself, the individual entrepreneur must draw up proper payments, guided by the following requirements:

1. Amounts subject to non-cash transfer for the specified purposes are always displayed in rubles and kopecks. This applies to both compulsory medical insurance and compulsory health insurance.
2. In the payment status, the individual entrepreneur indicates the value “09”.
3. Correct completion of the relevant bank details is of fundamental importance. First of all, you need to check that your payment information is correct. Attention should be paid to information about the paying entrepreneur (his full name, TIN, official address, bank account), as well as information about the servicing bank of the paying entrepreneur. A special role is played by the correctness of information about the recipient’s bank (its official name, TIN code, checkpoint code, as well as account) and information about the recipient of the transferred funds (the specific branch of the Federal Tax Service is indicated).
4. For the payment slip being filled out, the “type of transaction” column displays the value “01”.
5. The “payment purpose” field and the “payment term” field cannot be filled in.
6. If these contributions are transferred voluntarily, then this payment is assigned a priority of “5” (this is stipulated in Article 855 of the Civil Code of the Russian Federation).
7. The UIN code column is assigned a zero value (“0”).
8. In this payment slip, the reserve field cannot be filled out.
9. It is necessary to check that the BCC indicated in the payment form to be filled out is valid at the time of transfer of funds. Please note that this code changes frequently. It is recommended to clarify this immediately before filling out this payment form.
10. In strict accordance with the appropriate classifier, one should

indicate the actual value of the OKTMO code.

1. The value “TP” must be specified as the basis for the payment being made.
2. The correct designation of the tax (settlement) period is prescribed. If we are talking about making annual payments, you should specify the parameter “GD.00.2020”.
3. Zero values ​​(“0”) must be entered in the “document number” column and in the “document date” field.
4. The correct indication of the purpose of the payment being made is essential - this field must clearly reflect the essence of the payment transaction. Here you need to write down the following wording - “insurance contributions for compulsory pension (medical) insurance in a fixed amount for 2021.”
5. The completed payment order must be signed by the individual entrepreneur himself.

If the order is drawn up incorrectly by the payer, the necessary funds will not be credited on time, which will lead to a delay in this payment, the formation of a debt of the payer entrepreneur to the budget and the application of the prescribed penalties.

To avoid negative consequences, it is recommended to carefully fill out the payment form, ensuring that the information provided is relevant and correct. Each time you should draw up a new order, that is, you do not need to copy information from the old document.

payment order

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Penalties for insurance premiums: sample payment order

For violation of payment deadlines, penalties may be charged, which will also have to be paid using payment slips. There are special KBKs for their payment.