The article contains all the current FSS KBK against accidents for 2018, examples of filling out payment orders, reference books that will help you in your work, and useful online services.
To pay your injury insurance contributions on time and without problems, we recommend that you look at:
See other useful documents at the end of the article.
You can check any reporting for control ratios online in the BukhSoft program. Just click on the button below:
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Budget classification codes in the payment document
When issuing a payment order, it is not enough to enter the BCC correctly; you must also follow the established rules for filling out the remaining details of the document. You can see the instructions on how to make a payment in the window below; you can download it.
KBK social insurance 2018 for employees
Until 2017 Firms and entrepreneurs paid two types of social contributions to the Social Insurance Fund: for disability and maternity, as well as “for injuries.” Since 2017 the administration of contributions for disability and maternity was transferred to the Federal Tax Service, and contributions “for injuries” remained under the control of the FSS.
Payments “for injuries” are transferred by legal entities and individual entrepreneurs who issue rewards to individuals, for example:
- salary based on salary, tariff rate or other calculation principle;
- production bonuses for employees;
- additional payment for special working conditions or climate;
- remuneration to individual performers under GP agreements, if these agreements provide for the transfer of contributions “for injuries”.
For each type of contribution, different codes were initially set, and when the administrative body changed, another change in coding occurred. The following tables show the current codes separately for contributions, penalties and fines.
KBK FSS injury rates in 2018 by contribution amounts
Since January 2017 You must pay contributions “for injuries” according to the following BCC:
An example of filling out a payment form for contributions “for injuries” is given in the window below, it can be downloaded:
Penalty FSS KBK 2018
The social insurance fund charges a penalty if a company or entrepreneur fails to pay the “injury” contributions on time. The sanction is calculated for each day of late payment based on 1/300 of the official refinancing rate using the formula:
The due date for payment of contributions is every month, by the 15th day of the next month. If the deadline falls on a non-working day, it is moved to a future working date.
KBK FSS injuries in 2018 based on fines
Since 2017 Contributions “for injuries” must be transferred according to the following BCC:
Decoding of the KBK FSS against accidents for 2018
By the composition of the characters in any KBK, you can determine which non-cash transfer it is intended for. To do this, just look at the typical structure of the KBK, it is shown in the diagram below:
|
KBK categories |
What is encoded |
Decoding KBK |
|
From 1st to 3rd |
Obligatory payment administrator |
383 – social insurance fund |
|
From 4th to 6th |
Budget revenue group to which the payment belongs |
102 – social insurance premiums |
|
From 12th to 13th |
Where to enter obligatory payment payment |
07– social security background budget |
|
From 14th to 17th |
Type of transfer |
1000 – contributions or arrears on them |
|
From 18th to 20th |
Withdrawing funds from the budget or crediting funds to the budget |
110 – crediting funds to the budget in the form of contributions “for injuries” |
Other KBK for the social insurance fund
The coding for contributions for disability and maternity differs from the KBK FSS traumatism 2018 in the first three categories, since these payments have different administrative bodies. The current BCCs for social contributions to the Federal Tax Service are shown in Table 2.
Table 2. Other KBK for the social insurance fund
Many people incorrectly indicate insurance against industrial accidents and occupational diseases in KBK payment orders. As a result, payments are lost, debt and penalties arise. Current KBK FSS against 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 are waiting for the collection to be issued. In addition, debts often arise due to an incorrect FSS BCC. Therefore, the fund asks them to double-check. We will describe below which FSS BCCs must be indicated starting from 2017.
Since 2017, insurance in case of temporary disability and in connection with maternity is administered by the Federal tax service, and contributions from accidents are still FSS. Therefore, for contributions for injuries, the codes are the same - with the payment administrator 393 .
KBK FSS NS and PZ for 2017 for legal entities
As can be seen from the table, the KBK penalties of the FSS 2017 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 on insurance premiums for 2017
KBK FSS in case of temporary disability 2017
Note! Since 2017, contributions for temporary disability have been administered by the Federal Tax Service, so do not confuse the codes. KBK in case of temporary disability 2017 and in connection with maternity now start with numbers 182 . Such contributions are paid not to the Social Insurance Fund, but to the tax office.
Since January 2017 social contributions must be transferred using the new KBK - 182 1 02 02090 07 1010 160. If you need to pay off debts for 2016 and earlier periods, code -182 1 02 02090 07 1000 160.
KBK FSS 2017: policyholder risks
The company transfers payments for injuries to the Social Insurance Fund. Therefore, you need to fill out payment slips according to the rules from Appendix 4 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
Select the correct code budget classification for contributions to the Social Insurance Fund and indicate it in field 104 of the payment order. In 2017, the BCC for injury contributions paid by employers is the same as it was before - 393 1 02 02050 07 1000 160 . But for penalties in 14-17 digits of the BCC, the value must be set to 2100 (see table above).
If you have mixed up the KBK payment order, find out from the fund what to do. The payment may be lost, and accumulating debts to the Social Security Fund is risky. As statistics show, the FSS began to charge greater penalties to policyholders. In addition, from 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 revenues are important to the fund, so it began to pay more attention to arrears and identify them more often. So the likelihood of penalties being charged is also high.
In addition, you will have to answer for non-payment of contributions for injuries under the Criminal Code of the Russian Federation. For this purpose, two new articles were introduced into the code - 199.3 and 199.4 of the Criminal Code of the Russian Federation. A crime on a large scale is evasion of more than 2 million rubles, which exceeds 10% of the amount payable. The maximum penalty is imprisonment for four years. Fine - 500 thousand rubles. A company or entrepreneur will be able to be exempt from punishment if they pay additional fees with penalties and fines. But provided that it was the first time they violated it.
The most extreme measure that the fund can take against the debtor is to contact tax office with a proposal to initiate bankruptcy of the company. But such a possibility exists only with millions of debts. Usually the fund is limited to standard measures - demand, collection, collection through bailiffs. The fund works with large companies individually, conducts reconciliations and consultations. So if there is arrears, you can agree on the timing of its repayment.
Every accountant must know what current BCCs are in effect in 2020 for paying insurance premiums for insurance against industrial accidents and occupational diseases (they are also called “injury” premiums). In this article we provide a table with the current BCCs that must be indicated in payment orders for the transfer of contributions to the Social Insurance Fund for injuries in 2020.
Contributions for injuries in 2020
In 2020, pension and medical contributions, as well as contributions for compulsory insurance in case of temporary disability and in connection with maternity, the Federal Tax Service of Russia continues to administer. At the same time, insurance premiums “for injuries” remain under the control of the Fund’s bodies social insurance RF.
Accordingly, in payment orders for the transfer of contributions for injuries in 2020, it is necessary to indicate the values of the BCC, which attribute the payment to the Social Insurance Fund.
Reporting to the Social Insurance Fund in 2020
In 2020, you must report pension, medical and compulsory insurance contributions in case of temporary disability and in connection with maternity to the tax authorities. And for contributions “for injuries” - to the Social Insurance Fund. Below are the deadlines for submitting reports to the Social Insurance Fund in 2020:
4-FSS in electronic form:
- for the 1st quarter of 2020 – 04/25/2020
- half year 2020 – 07/25/2020
- 9 months 2020 – 10/25/2020
- 2020 – 01/27/2020
4 – FSS on paper
- for the 1st quarter of 2020 – 04/22/2020
- half year 2020 – 07/22/2020
- 9 months 2020 – 10/21/2020
- 2020 – 01/20/2020
KBK table on contributions “for injuries”
Now in the table we will summarize the current values of the BCC for contributions “for injuries”, which must be used by the accountant for the purpose of paying insurance premiums to the Social Insurance Fund and indicated in field 104 of the payment order. These BCCs have not changed in 201. Let us note that new BCCs for premiums for insurance against industrial accidents and occupational diseases have also not been approved.
Since 2017, FSS authorities have closely monitored insurance premiums for injuries. The relevant Law of July 24, 1998 No. 125-FZ in Articles 26.14 – 26.21 describes in detail:
- how the FSS conducts desk and on-site inspections;
- how to document the results of these audits;
- how to appeal the actions of employees of the FSS of Russia, etc.
Insurance premiums at an additional rate for insured persons employed in the types of work specified in clause 1, part 1, art. 30 of the federal law of December 28, 2013 n 400-FZ (list 1)
Penalties, fines and interest on insurance premiums for the additional tariff (list 1), starting from January 1, 2017
Insurance premiums at an additional rate for insured persons engaged in the types of work specified in clause 2 - 18, part 1, art. 30 of Federal Law dated December 28, 2013 No. 400-FZ (list 2)
At a rate that does not depend on the results of a special assessment of working conditions (class of working conditions)
At a tariff depending on the results of a special assessment of working conditions (class of working conditions)
Penalties, fines and interest on insurance premiums for the additional tariff (list 2), starting from January 1, 2017
Insurance contributions for compulsory pension insurance in a fixed amount (for individual entrepreneurs)
Contributions for billing periods (including those calculated from the amount of excess income), starting from January 1, 2017
Additional social security contributions for flight crew members and coal industry workers
Contributions from organizations using the labor of flight crew members of civil aviation aircraft to pay supplements to pensions
Contributions paid by organizations of the coal industry for the payment of additional payments to pensions
Insurance premiums for compulsory health insurance for the working population
Contributions for billing periods starting from January 1, 2017
Insurance premiums for compulsory health insurance in a fixed amount (for individual entrepreneurs)
Contributions for billing periods starting from January 1, 2017
Insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity
Contributions for billing periods starting from January 1, 2017
Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases
The 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 the KBK FSS contributions in case of temporary disability in 2020 and the KBK for injuries are different.
The most convenient way to fill out payment slips with the correct KBK is in the BukhSoft program. The program itself will enter the correct code, taking into account all the changes. And other details will help you fill in semi-automatically. Then the payment will be checked for errors. As a result, your payment will reach your budget on time.
Fill out the payment form with the correct BCC
KBK in the Social Insurance Fund for legal entities for insurance premiums for temporary disability and maternity in 2020
Contributions to compulsory social insurance for maternity and illness are paid by almost all legal entity employers. The exception is for taxpayers who, for one reason or another, apply reduced tariffs insurance premiums. In this case, the rate for social contributions may 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. And also those entrepreneurs who, of their own free will, make contributions to compulsory social insurance for themselves. The BCC in this case is the same as for legal entities.
The KBK FSS 2020 for legal entities is as follows:
- Read on topic: KBK for 2020
If the policyholder pays arrears for periods before January 2017 for Social Insurance contributions in 2020, the BCC is used as follows:
KBC in 2020 for contributions for disability and maternity: fines and penalties
The KBK for compulsory social insurance contributions in 2020 for payment of penalties for contributions for temporary disability and maternity differs insignificantly from the KBK for the contributions themselves.
To pay penalties to the FSS KBK in 2020:
For fines, the BCC for FSS contributions in 2020 is as follows:
BCC for contributions from accidents (NS and PZ)
Contributions for insurance against accidents and occupational diseases are transferred to the territorial branch of the Social Insurance Fund where the policyholder is registered. The KBK in 2020 for contributions from accidents is used as follows:
|
KBK FSS from NS and PZ 2020 |
393 1 02 02050 07 1000 160 |
Let us remind you that now it is necessary to report to Social Insurance only on contributions for accidents and occupational diseases. However, data on insurance premiums for disability and maternity, as well as payments for them, must be sent to your tax office.
In contrast to insurance premiums paid to the tax office, for debts for periods before 2017, the BCC for the Social Insurance Fund from the National Tax Service and the Pension Fund in 2020 for legal entities and entrepreneurs is the same as for current payments.
KBC 2020 injuries: penalties and fines
In case of late payment of contributions for injuries, you will need to transfer penalties to a separate KBK 2020 for compulsory social insurance against injuries.