Kbk 39310030312039630323 what is this

⭐ ⭐ ⭐ ⭐ ⭐ Hello everyone, if you are not yet familiar with our materials, they are concise and contain only the necessary information, so you can always quickly understand any issue. Today we will cover such a topic as - Reimbursement of FSS Expenses by Kbk 39310030312039630323 Explanation. Most likely, you think that this is complicated and incomprehensible, but we will explain it in simple language, so that you do not have any additional questions. But if you still have a misunderstanding of the material presented, then our duty lawyer will advise you in any convenient way.

Through the Pension Fund (for the period until 01/01/2021 in terms of compulsory medical insurance and compulsory health insurance payments).
Through the Federal Tax Service (for the period from 01/01/2021 for compulsory health insurance, compulsory medical insurance, compulsory health insurance payments in terms of VN and M).
Through the Social Insurance Fund (overpayment of OSS contributions (VN and M) for the past periods of 2021).
Through the Social Insurance Fund (overpayment of any period for injuries).

Refund of excessively collected amounts Similar actions are applied in the event that tax authorities carry out excessive collection of amounts for periods expired before 01/01/2021. The decision to return the amount of overcharged contributions is also made by the relevant bodies of the Pension Fund of Russia and the Social Insurance Fund of Russia, and the norms of the Tax Code do not apply in this case. Such clarifications are contained in letters of the Federal Tax Service of the Russian Federation dated July 27, 2021 No. ED-4-8/14778, dated June 20, 2021 No. GD-4-8/, letter of the Ministry of Finance of the Russian Federation dated July 19, 2021 No. 03-02-07/2/ The decision on the return of overpaid amounts incurred after 01/01/2021 is accepted by the tax authorities in accordance with the provisions of Article 79 of the Tax Code of the Russian Federation.

Necessary documents and procedure for reimbursement of benefits from the Social Insurance Fund in 2021

the amount of FSS debt at the beginning and end of the period;
insurance premiums accrued for three months and the entire period;
additional charges;
expenses that were not taken into account;
funds reimbursed by the Social Insurance Fund;
insurance premiums paid in excess to the fund;
funds spent on insurance cases for the entire period and the last three months;
insurance premiums paid;
written off debt of the Social Insurance Fund to the employer.

The first to third numbers indicate the addressee to whom the payment is intended (for example, code 182 is the tax office, 392 is the Pension Fund, and 393 is the Social Insurance Fund);
The fourth digit means the payment group (if the tax authority receives amounts into its account, then they are characterized by income and are marked with one);
The fifth and sixth digits mean the subgroup of the previous category, that is, the type of income (for example, 06 is property tax, 08 is state duty, and 16 is various fines);
The seventh to eleventh digits explain in more detail the essence of income and its subsection;
The numbers 12 and 13 mean at what level the payments are credited (for example, the federal budget is designated “01”, and regional revenues are designated “02”);
Numbers 14 to 17 determine what exactly the funds were transferred to (for example, making the main payment - 1000, paying penalties - 2021, and fines - 3000);
Numbers 18 to 20 classify the types of income paid to the budget (120 are income from property, 130 from the provision of services for a fee, 160 are transfers for social purposes).

We recommend reading: Data Bank of Enforcement Proceedings of Primorsky Krai

How does KBK stand for?

KBK - budget classification codes

The organizations' BCCs, which are necessary for the payment to go where it was intended, change almost every year. And the responsibility for their correct indication lies with the payer!

Let's try to figure out what these mysterious codes are, why they are needed, how they are formed and why they change regularly. We will also tell you what to do if you find an error in the specified code, and what you risk in this case, and most importantly, how to prevent this risk and not end up with accrued fines and penalties for paying taxes and fees on time.

How did the BCC change in 2021-2021 and were there any changes to the BCC for taxes?

If you want to send a letter to someone by Russian Post, you must indicate the address of the destination and recipient. The budget classification code plays the role of the address for payment to the budget or declaration. The payer indicates the BCC in 2021-2021 in the payment order, and the treasury sends the money to the budget of the appropriate level for a specific item and sub-item of income. The same is with reporting: BCC 2021-2021 contains information both about the tax itself and about the taxpayer.

IMPORTANT! KBK in 2021-2021 is used not only by legal entities and businessmen. Ordinary citizens also use them, paying, for example, property taxes based on notifications received from the tax office.

The list of KBK changes regularly. It is approved by the Russian Ministry of Finance. Thus, in 2021, the procedure for generating codes, their structure and principles of assignment, approved by departmental order dated 06/08/2021 No. 99n, is applied. The list of BCCs for 2021 is determined by Order of the Ministry of Finance dated November 29, 2021 No. 207n (initially, Order No. 86n dated June 6, 2021 was adopted for this purpose, but Order 207n replaced it). In 2021, the procedure and list from the Order of the Ministry of Finance dated 06/08/2021 No. 132n were in effect.

Despite the replacement of regulatory legal acts, the BCC for 2021 for taxes and contributions has not changed compared to 2021. But their list was expanded - new BCCs were introduced for fines under the first part of the Tax Code. In addition, the CBC for administrative fines imposed in accordance with Chapter 15 of the Code of Administrative Offenses of the Russian Federation has been updated.

The previous (significant) change to the BCC occurred in 2021 and was associated with the transfer of insurance premiums (except for injuries) under the control of the tax service. That is, the recipient of these funds was the budget, and not an extra-budgetary fund. Accordingly, changes were required in the main BCCs for such payments. Subsequently, the Ministry of Finance adjusted the BCC several times for contributions to compulsory pension insurance accrued at additional tariffs.

Since 2021, the BCC has been introduced for the NAP of self-employed citizens - 182 1 0500 110.

There were no other significant changes that would be significant in 2021-2021 in the BCC list.

Budget classification - what is it and why?

In July 1998, the Budget Code of the Russian Federation in Federal Law No. 145 first introduced the term “KBK”, used as a means of grouping the budget.

There are 4 types of KBK:

relating to government revenues;
related to expenses;
indicating the sources from which the budget deficit is financed;
reflecting government operations.

What are KBKs used for?

organize financial reporting;
provide a unified form of budget financial information;
help regulate financial flows at the state level;
with their help, the municipal and federal budget is drawn up and implemented;
allow you to compare the dynamics of income and expenses in the desired period;
inform about the current situation in the state treasury.

INFORMATION FOR ENTREPRENEURS! KBK is an internal coding necessary, first of all, for the state treasury, where the distribution of incoming funds takes place. Entrepreneurs need these codes insofar as they are interested in complying with the requirements for processing government payments, especially taxes and contributions to extra-budgetary funds. Therefore, do not forget to indicate the correct and current KBK code in field 104 of the payment receipt.

Structure of the KBK

This code consists of 20 characters - numbers, separated by hyphens into groups, it has the following form XX - X XX XX XXX XX - XXXX - XXX.

Each group of characters corresponds to an encrypted meaning determined by the Ministry of Finance. Let's consider the structure of the profitable BCC, since they are the ones that entrepreneurs mainly have to use (expense codes can be found mainly when returning funds under any government program).

"Administrator" . The first three signs show who will receive the funds and is responsible for replenishing this or that part of the budget with them, and manages the received money. The most common codes for businessmen begin with 182 - tax authority, 392 - Pension Fund, 393 - Social Insurance Fund and others.
“Type of income” includes characters from 4 to 13. This group of characters helps to quite accurately identify income according to the following indicators:
group – 4th character (that is, the first in this paragraph);
subgroup – 5th and 6th characters; a two-digit code indicates a specific tax, duty, contribution, fine, etc.;
article – category 7 and 8 (the value of the purpose of the received income is encoded in the settlement documents for the budget of the Russian Federation);
subarticle – 9, 10 and 11 characters (specifies the item of income);
element - 12 and 13 digits, characterizes the budget level - from federal 01, municipal 05 to specific budgets of the Pension Fund - 06, Social Insurance Fund - 07, etc. Code 10 indicates the settlement budget.
“Program” - positions from 14 to 17. These numbers are designed to differentiate taxes (their code is 1000) from penalties, interest (2000), penalties (3000) and other payments (4000).
“Economic classification” – last three digits. They identify revenues in terms of their economic type. For example, 110 speaks of tax revenues, 130 - from the provision of services, 140 - funds forcibly seized, etc.

Application for compensation for sick leave to the Social Insurance Fund

The necessary documents for the Social Insurance Fund for compensation for sick leave are listed in the order of the Ministry of Health and Social Development dated December 4, 2021 No. 951n. According to this regulatory document, in order to reimburse expenses incurred, the policyholder must submit:

List of documents for submitting an application to the Social Insurance Fund for sick leave compensation

IMPORTANT! It must be taken into account that the application form is not fixed in a regulatory document. The FSS letter (which, according to the norms of the Civil Code of the Russian Federation, is not a legal act) offers a sample that is recommended for use. But it makes sense to check information about the current application form with your territorial authority.

The FSS certificate is not an independent report, and has the status of an appendix to the main document - an application for the allocation of funds to pay security to insured persons. It is presented when applying for a refund for periods starting from 01/01/2021 (for earlier periods you can submit Calculation 4-FSS).

We recommend reading: How Often Bailiffs Check Debtors' Bank Accounts

The form and principle for filling out the calculation certificate were brought to the attention of policyholders by Letter of the Social Insurance Fund No. 02-09-11/04-03-27029 dated 12/07/2021, according to which, the calculation certificate provided when applying for the allocation of funds must include indicators for the amounts :

Social Insurance Fund: structuring benefits

As part of the package of documents presented by the policyholder to cover the difference that exceeds the accrued OSS contributions, the policyholder must fill out and submit a calculation certificate to the Social Insurance Fund. Let's consider what kind of document this is, what information it carries, and in what form it should be executed in the current reporting period.

the company's debt for insurance premiums at the beginning and end of the reporting period (or debt to the Social Insurance Fund);
accrued insurance premiums (including for the last three months);
additional accrued insurance premiums;
social insurance expenses not accepted for offset;
money received to the company’s account from the Social Insurance Fund to reimburse expenses;
refunded or credited overpaid contributions;
social insurance expenses (including for the last three months);
paid contributions (including for the last three months);
amount of debt written off.

Why are budget classification codes changing?

This is the cry from the heart of the vast majority of entrepreneurs: how much easier it would be if these codes were uniform and established once and for all. But the Ministry of Finance makes certain changes to the BCC almost every year. Entrepreneurs and accountants do not always have the opportunity to timely monitor innovations and correct the specified BACs, this is especially evident during reporting periods. Responsibility for incorrectly specified code lies entirely on the shoulders of businessmen, which often results in unexpected expenses and hassle in correcting the error and proving that they are right.

There are various versions put forward by entrepreneurs and the Ministry of Finance and the Ministry of Justice do not comment in any way.

The more receipts passed through incorrect BCCs, the more funds will be “suspended” for some time as unknown. Until errors are corrected, they can be used for unseemly purposes, and on a national scale this is a huge amount.
Additional filling of the budget by charging fines and penalties for “overdue” payments that were made through the already inactive BCC. Proving timely payment is quite troublesome.
Inconsistency between the actions of the Ministry of Finance, which assigns codes, and the Ministry of Justice, which approves them.
Since the KBK is directly “tied” to the public sector, any changes within the relevant structures, the receipt of new directives, etc. lead to a change in coding.

KBK table for 2021: budget classification codes with decoding

182 – payment sent to the tax office;
1 – income of the tax authority;
01 – payment of income tax;
02021 – the employer acts as an agent for paying taxes;
01 – payment was made to the federal budget;
1000 – payment of the tax itself;
110 – income from tax receipts.

KBK for income tax in 2021

If you made a mistake in the KBK when drawing up the declaration, you can submit a clarifying report. It is better to attach an explanatory note to it, in which it is recommended to indicate your error and the date of filing the initial declaration.

Let us add: desk and on-site inspections of the correctness of spending funds on the payment of benefits will be carried out by the territorial bodies of the Social Insurance Fund on the basis of information received from the tax authorities on the costs of paying benefits contained in the unified calculations for insurance premiums, which policyholders will submit to the tax office (Part 1.1 of Art. 4.7 of Law No. 255-FZ).

At the same time, Part 4 of this article provides for the possibility of the territorial insurer appointing a desk or on-site inspection of the correctness and validity of expenses for payment of benefits. As part of such checks, the insurer has the right to request additional information and documents from the policyholder.

Procedure for reimbursement of expenses for payment of social benefits

Accordingly, in this case, the decision on reimbursement of expenses is made based on the results of the inspection and is sent to the policyholder within three days. It can be appealed to a higher authority or in court (Part 3 of Article 4.6 of Law No. 255-FZ).

According to paragraph 2 of Art. 4.6 of the Law “On Compulsory Social Insurance...” dated December 29, 2021 No. 255-FZ, as well as clause 9 of Art. 431 of the Tax Code of the Russian Federation, the cost of paying for sick leave must be compensated from the insurance premiums payable. But if the amount of such contributions is less than disability benefits and other expenses subject to reimbursement from the Social Insurance Fund, then the excess amount can be sent either to pay insurance premiums for future periods, or returned to the Social Insurance Fund within 10 calendar days at the request of the policyholder.

What are the consequences of an error in the KBK?

If the payment purpose code is specified incorrectly, the payment will be transferred to the budget, but it will not be distributed correctly there, which means that the state will not actually receive it. The result may be the same as if the money had not been transferred at all: the tax office will count the arrears under a certain item. At the same time, if the BCC is simply mixed up, there may be an overpayment under another item.

As a result, the tax office will issue a demand for payment of arrears, a fine for late payment of tax or a fee and penalties for late payment. This situation is extremely unpleasant for a conscientious entrepreneur who paid the tax on time, whose entire fault lies in confusion with numerous CBCs.