In this material, we have summarized samples of payment orders for the payment of insurance premiums in 2021. Examples of payment slips relate to pension, social, medical and injury insurance contributions and are available for download. The article explains the basic rules for filling out payment orders, provides the BCC for insurance premiums for 2021, and deciphers the fields of payment orders for the transfer of contributions for employees. The article may also be useful to individual entrepreneurs with employees. If an individual entrepreneur pays insurance premiums only “for himself” in 2021, then in the article you can see the current BCCs for filling out payment orders.
Introductory information: types of insurance premiums in 2018
Insurance premiums are mandatory payments that organizations or individual entrepreneurs pay from their own funds for the social insurance of their employees. In some cases, individual entrepreneurs are required to pay insurance premiums “for themselves” (clause 3 of article 8 of the Tax Code of the Russian Federation, article 3 of Law No. 125-FZ). The procedure for calculating and paying insurance premiums depends on the type of social insurance. Compulsory social insurance can be of the following types:
- pension insurance (“pension contributions” or “OPS”);
- insurance for temporary disability and in connection with maternity (“social contributions” or “VNiM”);
- health insurance (“medical contributions” or “CHI”);
- insurance against industrial accidents and occupational diseases (injury contributions).
Sample payment order for compulsory health insurance (FFOMS 5.1%) in 2021
An example in case of temporary disability and in connection with maternity (FSS 2.9%) in 2021.
Below we provide a sample payment order for the payment of insurance pension contributions in 2021 (OPS). Payment for this type of contribution must be sent to the Federal Tax Service.
Below we provide a sample payment order for the payment of social contributions in 2021. These contributions are contributions for temporary disability and maternity insurance (VNIM). Payment for this type of contribution must also be sent to the Federal Tax Service.
Below we provide a sample payment order for the payment of insurance premiums for compulsory health insurance in 2021 (CHI). Payment for this type of contribution must also be sent to the Federal Tax Service.
Recipient: UFK for Moscow (Governmental institution - Moscow regional branch of the Social Insurance Fund of the Russian Federation)
More on the topic Sample power of attorney for registration of compulsory motor liability insurance
INN 7710030933 Checkpoint 770701001
BIC of the recipient's Bank: 044525000
Recipient's BANK: Main Directorate of the Bank of Russia for the Central Federal District of Moscow (Abbreviated name - Main Directorate of the Bank of Russia for the Central Federal District)
Recipient's ACCOUNT NUMBER: 40101810045250010041
KBK 393 11700 180 – voluntary contributions from the entrepreneur
KBK 393 1 1600 140 – fine
KBK 393 1 1600 140 – administrative fine
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Deadlines for payment of insurance premiums in 2018: dates
In 2021, insurance premiums must be paid no later than the 15th of the next month after accrual. In 2021, the deadlines for paying insurance premiums are as follows:
- for December 2021 – 01/15/2018
- for January – 02/15/2018
- for February – 03/15/2018
- for March – 04/16/2018
- for April – 05/15/2018
- for May – 06/15/2018
- for June – 07/16/2018
- for July – 08/15/2018
- for August – 09/17/2018
- for September – 10/15/2018
- for October – 11/15/2018
- for November – 12/17/2018
- for December – 01/15/2019
Responsibility for non-payment of insurance premiums
Article 122 of the Tax Code of the Russian Federation establishes liability for non-payment (incomplete payment) of taxes, fees and insurance premiums.
Sanctions are applied if such an act is caused by an understatement of the tax base (contribution base), other incorrect calculation of a tax (fee, contribution) or other illegal actions (inaction). This rule is applied taking into account clause 19 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57. This clause states that failure to pay to the budget the amount of tax specified in the declaration does not fall under Art. 122 of the Tax Code of the Russian Federation. In this case, only penalties are collected from the taxpayer.
The Ministry of Finance of the Russian Federation noted that the clarification of the Plenum of the Supreme Arbitration Court of the Russian Federation also applies in case of violation of the deadlines for payment of insurance premiums. Thus, fines on insurance premiums are impossible if the base for them is calculated correctly (letter of the Ministry of Finance of the Russian Federation dated May 24, 2017 No. 03-02-07/1/31912).
At the same time, late payment of insurance premiums entails the risk of accrual of penalties (Article 75 of the Tax Code of the Russian Federation, Article 26.11 of Law No. 125-FZ).
Let us remind you that from October 1, 2021, the rules for calculating penalties will change. If the delay is more than 30 calendar days, the amount of penalties will be greater.
Explanation of the fields of the payment slip for payment of contributions
Below we provide a breakdown of the main fields of the payment order that must be filled out in order to transfer insurance premiums in 2021.
| Field | Filling |
| Payer status, field 101 | Payer of insurance premiums – “01” |
| Payer's TIN, field 60 | TIN of the organization |
| Payer checkpoint, field 102 | Checkpoint of an organization, a separate division or real estate, depending on the place of payment of contributions |
| Payer, field 8 | name of the organization or “isolation” |
| Recipient's TIN and KPP, fields 61 and 103 | TIN and checkpoint of the Federal Tax Service to which you submit your reports. |
| Details of the Federal Tax Service | Details of the Federal Tax Service directly there or on the Federal Tax Service website in the “Electronic” section (https://service.nalog.ru/addrno.do) |
| Recipient, field 16 | UFK for ______ (indicate the name of the subject of the Russian Federation where you pay insurance premiums), and then in brackets - the name of your Federal Tax Service. For example, “UFK for Moscow (IFTS No. 22 for Moscow)” |
| Code, field 22 | current payment – “0” |
| KBK | field 104 – KBK tax or insurance premiums |
| OKTMO | field 105 – OKTMO at the address of the organization, OP or real estate, depending on the place of payment of taxes and contributions. You can find out the code using the “Find out OKTMO” service on the Federal Tax Service website – https://nalog.ru/rn77/service/oktmo/ |
| Reason for payment, field 106 | – current payment – “TP”; – arrears – “ZD”; – arrears at the request of the Federal Tax Service – “TR”; – arrears according to the inspection report before the Federal Tax Service makes a demand – “AP” |
| Period, field 107 | For TP or ZD - the period for which you pay contributions, in the format XX.YY.YYYY. XX – frequency of payment: – month – MS; – quarter – KV; – half a year – PL; – year – GD; – YY – payment period: month number from 01 to 12, quarter from 01 to 04, half year 01 or 02, annual payment – 00; – YYYY – year. For example, when paying contributions for April 2021 - “MS.04.2018”; for TR – the date of payment of the tax or contribution on demand; for AP – “0” |
| Document number, field 108 | – for TP or AP – “0”; for TR – requirement number; for AP – verification decision number |
| Document date, field 109 | – for TP – the date of signing the calculation of contributions, and if it is not submitted – “0”; – for ZD – “0” – for TR – date of requirement – for AP – date of the inspection decision. |
| Payment purpose, field 24 | Text explanation + registration number of the policyholder in the fund. For example, “Insurance contributions for compulsory pension insurance for April 2021 reg. No. 567-111-000000” |
FSS sample payment form. Payment order to pay the FSS fine
From January 1, 2021, contributions are administered by the Tax Service (clause 1, article 30 of the Tax Code of the Russian Federation, clause 2, article 4 of the Federal Law of July 3, 2016 No. 243-FZ). The exception is contributions for injuries. They are still under the jurisdiction of the Social Insurance Fund, so contributions must be transferred to the branch of the fund at the place of registration.
We'll tell you how to fill out a payment order to the Social Insurance Fund in 2018
. You can download sample payment slips from the links below.
Sample payment order to the Social Insurance Fund in 2021 for organizations
Sample payment order to the Social Insurance Fund in 2021 for individual entrepreneurs
How to fill out a payment order to the Social Insurance Fund in 2021
See tips for filling out payment slips in the table.
You must enter code 08 if the company is a payer of insurance premiums.
For current payments, you must enter 0 in the Code detail (field 22).
For on-demand payments - a 20-digit number, if it is included in the request.
If there is no number – value 0
In this field they put 0 (clause 5 of Appendix 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).
If you enter the 4-FSS settlement date in field 109, the bank may return the payment without execution, and it will need to be redone.
In field 108 you must enter the value 0 (clause 5 of Appendix 4 to Order No. 107n).
If you write the request number, as when transferring taxes, the bank may require you to redo the payment slip.
Field 106 Basis of payment
Only 0 is entered in this field. The bank can return the payment if the company writes down other values, as when transferring taxes:
TP - for current payments;
ZD - to pay off debt;
TP - for payments on demand.
In field 105 you must fill in the new OKTMO code. For municipalities, OKTMO codes consist of 8 characters, and for populated areas - of 11.
You can find out the code you need at your FSS branch.
In 2018, the BCC for injury contributions paid by employers did not change:
If the company pays penalties, the value 2100 must be set in 14-17 digits of the BCC.
Features of filling out payment orders in the Social Insurance Fund in 2018
Fill out the payment form according to the old rules and transfer only contributions for injuries to the Social Insurance Fund. KBK and other details have not changed. Payment administrator - 393
. The BCC with such an administrator is not valid for other contributions in 2021.
Please note that starting from 2021, contributions for a company can be transferred by a representative (Article 1 of Federal Law No. 401-FZ of November 30, 2016). But he must fill out the payment order in a special way. It is necessary to put in the fields:
In 2018, contributions must be paid at the place of registration of the company and the place of registration of separate divisions. Separately, contributions are paid for offices that themselves calculate salaries (clause 7 of Article 431 of the Tax Code of the Russian Federation).
Similar requirements are now in the law on contributions, but with additional conditions. The division itself pays into the funds if it calculates salaries, has a separate balance sheet and current account (Part 11 of Art.
15 Federal Law dated July 24, 2009 No. 212-FZ).
Insurance premiums. Articles
One of the documents required for non-cash payments using a financial institution is a payment order. But the appearance of this document changes periodically. What does the payment system look like in the Social Insurance Fund in 2019?
In the accounting field, there is a popular opinion that the payment form in the Social Insurance Fund is a very confusing and complex document. In reality this is not entirely true. If you know the basic details, there are no particular difficulties in filling out the document.
Another issue is that the payment order is very important. The slightest mistakes can irreversibly change the course of a financial transaction or the recipient. What does the FSS payment plan look like for 2021?
Basic points
All working citizens must certainly feel protected and have the opportunity to receive help in the event of insured social risks.
An example of forming a payment order in the Social Insurance Fund in 2021
The payment order for payment of contributions to the budget in 2021 should be filled out in the following sequence:
The payment procedure is regulated by banks. They are required to monitor the order of payments, especially in situations where there is not enough money in the payer’s account to pay for all specified items.
If the details characterizing the procedure for making payments are indicated incorrectly and do not comply with the established rules, bank employees may ask you to redo the document and bring it into proper form.
The algorithm for preparing a payment in the FSS looks like this:
| Specify document number | From April 1, 2013, the number cannot contain more than six digits, and the last three digits must differ from “000” |
| Specify date | Drawing up a document in the form DD/MM/YYYY |
| Fill in the payment type | — |
| Specify amount | In this case, at the beginning the amount is written with a capital letter in a capital way. “Rubles” and “kopecks” are not shortened and are written in the proper case. Next, the amount is written down in numbers. Moreover, kopecks from rubles are separated by the sign “-”; if the whole amount is in rubles, then it ends with the sign “=” |
| Fill in the payer details | — |
| Provide FSS details | Recipient |
| Fill out the KBK | In a situation of temporary disability or due to going on maternity leave, enter 000 1 0200 160. For contributions to insurance against accidents and occupational diseases, enter 000 1 0200 160 |
| Enter “payer status” | The code is entered here: legal entity – “01”, individual entrepreneur – “09”, private notary – “10”, lawyer – “11”, head of a farming business – “12”, employer making payments to individuals – “14” |
| Specify two-digit value | Reasons for payment |
| Certify the document with the payer's signature | And if available - with a stamp |
Filling procedure
Despite detailed explanations of the legislation regarding the execution of payment orders, when filling out the FSS payment slip, confusion quite often occurs with numbers and codes.
Therefore, it is advisable to consider in more detail some of the nuances of the filling order, namely the fields:
| 101 | Payer status. “08” should be entered here if the subject is a payer of insurance premiums. If you specify “01”, the payment may be among the unknown |
| 21 | Sequence of payment. According to the instructions of the FSS, banking organizations write off contributions in the third place, by collection. If the company pays its own contributions, the queue will be fifth. This means the number “5” is put |
| 22 | Code. If payments are current, then “0” is placed here; payments on demand are accompanied by an indication of the twenty-digit number from the corresponding request |
| 110 | Payment type. This field is not required at this time. |
| 109 | Document date. Appendix No. 4, clause 5 of Order No. 107n of the Ministry of Finance of the Russian Federation establishes the indication of the value “0”. If you enter the settlement date here, the bank may not execute the order and return it for correction |
| 108 | Document Number. It is written “0” (Order No. 107n, Appendix No. 4, clause 5). If you write the number, the payment will not be accepted for execution. |
| 107 | Taxable period. “0” is written. There is no need to indicate the period for which the subject pays contributions |
| 106 | Basis of payment. Only "0". Having filled out the field as when transferring taxes (TP, ZD, TR), you will have to redo the document |
| 105 | OKTMO code. A new code is written. You can find out your code at the territorial branch of the FSS |
| 104 | KBK. For 2021, the BCC for contributions has not changed. Employers indicate 393 1 0200 160 |
Useful information for employers
There are a number of errors that are most common when filling out a payment order in the Social Insurance Fund. In particular these are:
| Incorrect indication of payment purpose | If the BCC is indicated correctly, then most likely there will be no arrears. However, it is better to notify the recipient of the error and ask them to reconcile the payments. |
| Indication of the old KBK | In this case, the payment will be counted among the “unclarified” payments. The payer is required to submit an application requesting a payment offset |
| Incorrect spelling of taxpayer status | It is necessary to submit an application with a request to transfer the payment to another code |
| Indication of a non-existent KBK | A statement is written with a request to change the BCC to the correct one. If an error is not detected in a timely manner, you will have to pay a penalty for failure to comply with payment deadlines. |
| Indication by the BCC of another tax | You can submit an application with a request to account for arrears on one tax by overpayment on another. In the case of the Social Insurance Fund, it is better to pay the payment again and leave the overpaid amount towards future payments |
| Receipt of funds into the budget of another level | In this case, you will definitely have to transfer the payment again. The overpayment will be used to pay another tax that was indicated. Also, at the request of the payer, the overpayment can be returned to the current account by submitting an appropriate application |
Sample document
When filling out payment orders to the Social Insurance Fund, it is advisable to first familiarize yourself with sample documents. This will help you draw up payment slips correctly and save you from having to redo them later.
A sample of filling out a payment order for the payment of contributions to compulsory social insurance in case of temporary disability and in connection with maternity can be found here.
Sample of filling out a payment form to the Social Insurance Fund for payment of contributions for insurance against industrial accidents:
Legislative norms governing the preparation of financial documentation in the Russian Federation change quite often.
Therefore, it is extremely important to know the most important provisions of legal acts relating to this procedure and monitor changes in legislation.
All companies and entrepreneurs that pay compensation to individuals must transfer insurance contributions to the budget. This must be done monthly.
The accountant should generate and send to the bank four payments for contributions: for pension insurance, medical insurance, for illness and maternity, for injuries.
In our article you will learn about the deadlines for paying insurance premiums in 2017, about filling out payment slips (samples of payment slips for contributions), and about responsibility for violating payment deadlines.
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 and 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.
Deadlines for payment of insurance premiums in 2021:
- for January - 02/15/2017
Source: https://mofree.ru/finish/fss-obrazec-platezhki-platezhnoe-poruchenie-na-oplatu-shtrafa-fss.html
Where to send payments (recipient)
The recipient of payment in 2021 for all types of contributions (except for contributions for injuries) are the tax inspectorates:
- at the address of the organization or its separate division;
- at the place of residence of the individual entrepreneur.
Fill out this field according to the rules prescribed in the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. In the “Payment recipient” field, indicate the name of the Federal Treasury authority and the name of your Federal Tax Service in brackets. If you make a payment “for injuries”, then in brackets there will be an indication of the branch of the Federal Social Insurance Fund of Russia.
KBC for insurance premiums for 2018
The budget classification code is a mandatory payment requisite. It is reflected in field 104. The meanings of the codes are given below.
KBK for the Federal Tax Service
| Payment type | KBK |
From employee benefits | |
| Pension payments at a general and reduced rate | |
| Contributions | 182 1 0210 160 |
| Penalty | 182 1 0210 160 |
| Fines | 182 1 0210 160 |
| Additional pension payments for workers engaged in hazardous work | |
| Contributions at an additional rate that does not depend on the results of the special assessment | 182 1 0210 160 |
| Contributions at an additional rate depending on the results of the special assessment | 182 1 0220 160 |
| Penalty | 182 1 0200 160 |
| Fines | 182 1 0200 160 |
| Additional pension payments for workers engaged in heavy or dangerous work | |
| Contributions at an additional rate that does not depend on the results of the special assessment | 182 1 0210 160 |
| Contributions at an additional rate depending on the results of the special assessment | 182 1 0220 160 |
| Penalty | 182 1 0200 160 |
| Fines | 182 1 0200 160 |
For temporary disability and maternity | |
| Contributions | 182 1 0210 160 |
| Penalty | 182 1 0210 160 |
| Fines | 182 1 0210 160 |
For compulsory health insurance | |
| Contributions | 182 1 0213 160 |
| Penalty | 182 1 0213 160 |
| Fines | 182 1 0213 160 |
Individual entrepreneur contributions for himself | |
| Pension | |
| Fixed contributions to the Pension Fund | 182 1 0210 160 |
| Contributions at a rate of 1 percent on income over RUB 300,000. | 182 1 0210 160 |
| Penalty | 182 1 0210 160 |
| Fines | 182 1 0210 160 |
| Medical | |
| Contributions | 182 1 0213 160 |
| Penalty | 182 1 0213 160 |
| Fines | 182 1 0213 160 |
KBK for the Social Insurance Fund (“for injuries”)
| Payment type | KBK |
| Contributions | 393 1 0200 160 |
| Penalty | 393 1 0200 160 |
| Fines | 393 1 0200 160 |
An example of a payment order for contributions for “injury”
Below we give an example of a payment order for insurance premiums for insurance against industrial accidents and occupational diseases. Where to pay insurance premiums for injuries in 2021? As before, insurance premiums for injuries are administered by the Social Insurance Fund. This is where contributions payments need to be sent.
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24.01.2018
