CBK with salaries in. CBK for insurance premiums

Since 2017, control over the calculation and payment of insurance premiums proceeds from funds to the federal tax service, in connection with which the details of payment documents will change. Next year, new CBC were already approved: insurance premiums for workers and in the FIU in 2016 for IP for themselves.

What is KBK

CBC or budget classification code are details in payment and banking documents, on the basis of which the distribution of the amount listed by the payer. If the wrong CBK is specified, the payment will be considered paid, but due to the fact that it is incorrectly distributed, arrears will be recognized for the payer. To understand this issue, you will have to retry the payment and its redistribution.

Regarding the payment of insurance premiums for employees and individual entrepreneurs for themselves, the situation is complicated by the fact that in 2017 the recipient of payments is changing. Contributions to mandatory pension and medical insurance, as well as contributions in case of temporary disability and motherhood now pay for the tax inspection. Only contributions to injuries for employees are still paid to the Social Foundation.

The main part of the insurance premiums paid by the Insured in 2016 has already gone to the details of the Funds (FFR, FOMS, FSS). But the additional contribution of the MP for itself (1% when the limit of the annual income of 300 thousand rubles is exceeded), if it has not yet been paid in the current year, it is already necessary to list in the FTS. The question is important for employers: what kind of CBC pay insurance premiums for December 2016 in January 2017?

IMPORTANT: Establishment rates for employees and IP for themselves in 2017 remained the same. Change for the calculation of pensions by age individual entrepreneurs caused by the growth of the minimum wage (the minimum wage in 2017 is 7,500 rubles), and not an increase in tariffs.

New CBK on contributions

The CBC Directory for 2017 is provided in the order of the Ministry of Finance of Russia dated 07/01/2013 N 65n with changes made by the Order of the Ministry of Finance of Russia dated December 7, 2016 No. 230n. The same document also changed income codes for different taxation systems and state duties.

The new CBC on insurance premiums since 2017 reflects this transitional table (the code indicates the field 104 of the bills). The table is prepared by the Federal Tax Service, the original file in Excel format can be downloaded for this link.

Please note: the latest new CBC on insurance premiums from May 17, 2016 (approved by the Order of the Ministry of Finance of the Russian Federation of 05/17/2016 No. 66n) are already invalid!

Insurance contributions for injuries for employees (IP themselves do not pay them for themselves) are deducting to the social insurance fund, so the CBC remains the same as in 2016:

• 393 1 02 02050 07 1000 160.

Transitional period

As you can see, problems with the choice of the CBC on the border of 2016-2017 may arise in two situations:

1. When paying an additional contribution to the FIU in 2016 for IP for itself (from income over 300 thousand rubles). If the entrepreneur has already paid this one percent in 2016, the cash went to the details of the FIU. If the additional contribution is occurring until April 1, 2017, it is necessary to list it already in the IFST on a new CBC (182 1 02 02140 06 1200 160).
2. When paying insurance premiums by employers for December 2016 in January 2017. Despite the fact that contributions are accrued for the period of 2016, they are paid already in 2017. The receipt of payment occurs already on the details of tax inspections. In fact, it will be the first payment of insured for new CBC.

In this table, we indicated the CBC for insurers that listed in January 2017 contributions for December 2016.

With the exception of a contribution to "injury", which will still be paid to the FSS. In this regard, the CBC, indicated in payment orders payers, should change. These twenty-digit codes must be specified in the fields 104 of the bills for the correct distribution of taxes and contributions entering the budget. Today there are new CBC for insurance premiums, plus for many taxes codes for 2017 are also accepted. In this article we will try to figure out which CBC will be valid next year for contributions.

CBC Insurance Contributions 2017

For those who try until the end of 2016 pay insurance premiums for December, immediately explain that it is necessary to transfer contributions in December to the funds, and to use the CBC operating in 2016. If December contributions will be listed in January 2017, then the recipient will already be the tax inspection, and therefore the codes need to be specified new ones. Recall that the lifetime of the December contributions - January 16, 2017

When paying contributions in January, do not use the old CBC - arrears of insurance premiums in 2017 will reveal in this case already the IFTS.

It is logical to assume that the first three figures will change in the new CBC - the administrator code, or simply speaking, government agencies in which is paid. In 2016, their value of 392 and 393 should change to 182, that is, instead of funds, payment will be made in the FTS.

According to the contributions to "injury", the administrator will not change, so the insurance premiums of the FSS CBC 2017 remain in this part.

In any case, the listing in 2017 should be made only on those CBC for insurance premiums that will be adopted officially. As long as the previous CBC insurance premiums in 2017 on 2016 reporting are used. FNS in one of his letters reported that since 2017, the CBC for insurance premiums will change in terms of the first three digits.

Table:

Insurance premiums: CBC 2017

The CBC for payment of penalties and fines in the new year should also change by analogy with the CBC on insurance premiums, with the exception of transfer in terms of contributions to "injury". In the meantime, we use the former CBC, before the approval of the new:

Starting from payment of contributions for January 2017 and then the CBC on insurance premiums changed again. Therefore, in December 2016, the contributions were paid on the CBC, indicated above, and since January payments, the following CBC should be used:

In 2017, administer the insurance premiums of the start of the FTS. Money is sent to tax inspections. New, payments you will find in this material.

As soon as the tax inspectors received the calculation cards on contributions, began to recover debts from companies. After the requirement is received about the payment of contributions, there are eight days to settle with the budget. Otherwise, contributions are written off from the account forced.

Below you will find a memo onhow to fill in P. topic orders for insurance premiums in 2017.

Payment of contributions in 2017: New CBC for Insurance Contributions

Contributions for compulsory pension, social and medical insurance are subject to payments for labor and civil law agreements, which suggest the performance of work, the provision of services. Tariffs for each type of insurance have been preserved at the level of last year, but the limits of taxable payments were changed.

Contributions for compulsory pension insurance

As a general rule, contributions to compulsory pension insurance are charged at a rate of 22 percent, until the total amount of employee payments from the beginning of the year (taxable base) will not reach 876,000 rubles. Payments that exceed this limit are subject to pension contributions at 10 percent tariff.

For some categories of payers, low and additional tariffs are installed. If a company or entrepreneur has the right to reduced tariffs, contributions are over 876,000 rubles. Do not accrue at all.

CBK PFR in 2017

Listing the usual pension contributions for the months of 2017, point to the CBC 182 1 02 02010 06 1010 160. Unreimension for the periods, expired until 2017, send to the CBC - 182 1 02 02010 06 1000 160.

Other codes for additional pension contributions. Here you have to choose one of the four CBC.

If the tariff does not depend on the special price:

• contributions at an additional rate for employees on the list 1 Send to CBC 182 1 02 02131 06 1010 160;
• contributions at an additional rate for employees on the list 2 - on the CBC 182 1 02 02132 06 1010 160.

If the tariff depends on the special price:

• CBC contributions at an additional rate for employees on the list 1 - 182 1 02 02131 06 1020 160;
• CBC contributions at an additional rate for employees on the list 2 - 182 1 02 02132 06 1020 160.

The CBC for additional pension contributions are not divided into periods before and after January 1, 2017, officials decided that this is not necessary. Therefore, all contributions for additional tariffs, including over the periods until 2017, from January 1 must be transferred to unified codes.

CBC for paying penalties and fines, see the table below.

Contributions to Mandatory Medical Insurance

The rate of contributions to compulsory medical insurance on the amount of payments does not depend. Therefore, all payments without limitation are charged at 5.1 percent tariff.

CBK FFOMS in 2017

To transfer insurance contributions for OMS, credited to the FFOMS budget, CBC 2017 Choose so.

If paying insurance premiums for OMS for months of 2017, putCBK insurance premiums for OMS 2017 - 182 1 02 02101 08 1013 160. CBK FFOMS in 2017 For periods that have expired until 2017 - 182 1 02 02101 08 1011 160.

Everything CBK FFOMS 2017., including KBK Peniya FFOMS, See the table below.

Contributions for compulsory social insurance

If the company has the right to reduced tariffs, contributions in case of temporary disability and in connection with the motherhood pays 2.9 percent rate. From the moment when the total amount of accruals on the employee reaches 755,000 rubles, social contributions are not charged.

CBK FSS in 2017

KBK for contributions in case of temporary disability and motherhood put such:

• for months of 2017 - 182 1 02 02090 07 1010 160;
• for periods, expired until 2017 - 182 1 02 02090 07 1000 160.

Contributions "on injury" List for last year's codes. According to current payments - 393 1 02 02050 07 1000 160.

All codes, including the CBC on foam and fines, are in the table below.

New CBC for insurance premiums since 2017: Table

Filling out payment orders for insurance premiums in 2017 *

* If the company pays contributions for the periods until 2017, the details of the tax service and special CBC should indicate. Payments for the months of 2017 fill in analogy with the difference only in the CBC (see above "New CBC for Insurance Contributions from 2017: Table").

Sample payment order for health insurance

Community contributions payments Fill in the same rules as last year. Put the previous KBK, the recipient, specify the FSS, in the field with the status enter 08, and in the field 107 - "0".

Many misinterpret CBC payment orders for insurance accidents and occupational diseases. As a result, payments are lost, arrears and penalties are formed. Actual CBK FSS from accidents for 2017 - in this article.

The FSS sees the main cause of debt education in the fact that some companies do not pay contributions to the deadlines, and the collection of collection is waiting. In addition, debts often appear due to the incorrect CBC FSS. Therefore, the foundation asks them to recheck them. What CBK FSS since 2017 should be specified, let's tell later.

Since 2017, insurance in case of temporary disability and in connection with the motherhood administrates the federal tax service, and contributions from accidents is still FSS. Therefore, for contributions to injuries former codes - with the payment administrator 393 .

CBK FSS NS and PZ for 2017 for legal entities

As can be seen from the table, the CBC of the FSS 2017 penalties differ from the code on contributions and fines 14-17 discharges:

• 1000 - for contributions;
• 2100 - for penalties;
• 1000 - for fines.

Download Table CBK for insurance premiums for 2017

CBK FSS in case of temporary disability 2017

Note! Since 2017, contributions in case of temporary disability administrates FTS, so do not confuse codes. CBK in case of temporary disability 2017 and due to motherhood Now begin with numbers 182 . Such contributions paid not to the FSS, but to the tax.

From January 2017, social contributions must be transferred to a new CBC - 182 1 02 02090 07 1010 160. If you need to pay debts for 2016 and earlier periods, Code -182 1 02 02090 07 1000 160.

CBK FSS 2017: Insured Risks

Payments for injuries The company lists in FSS. Therefore, it is necessary to fill the bills according to the rules from Annex 4 to the order of the Ministry of Finance of Russia of 12.11.2013 No. 107n.

Choose the right code of the budget classification for contributions to the FSS and specify it in the payment order field 104. In 2017, the CBC for injury contributions that employed employers are the same as before, - 393 1 02 02050 07 1000 160 . But for pennels in 14-17 discharges, the CBC must be set to 2100 (see table above).

If you confused in the CBK payment, find out in the Foundation, how to do. The payment may be lost, and accumulate debts to the Social Fund risky. As statistics shows, the FSS has become awarded greater pairs of policyholders. In addition, from October 1, 2017, the procedure for calculating the delay of delay has changed. Starting from the 30th day of delay, they are considered from 1/150 rates of the Central Bank of the Russian Federation. The Fund is important all revenues, so he began to pay more attention to arrears and more often to identify them. So the probability of betrayal accruals is also high.

In addition, to respond to non-payment of contributions to injury and in the Criminal Code of the Russian Federation. The code for this introduced two new articles - 199.3 and 199.4 of the Criminal Code of the Russian Federation. A crime in a large scale is to evade more than 2 million rubles, which exceeds 10% of the amount to payment. Maximum punishment is imprisonment for four years. Penalty - 500 thousand rubles. The company or entrepreneur will be able to free themselves from punishment if contributions with penalties and a fine will pay. But provided that they violated for the first time.

The most extreme measure that the Foundation can take to the debtor is to contact the Tax Inspectorate with a proposal to initiate the bankruptcy of the company. But this probability is only at millions of long debts. Usually the Foundation is limited to standard measures - the requirement, collection, recovery through the attachments. With large companies, the Foundation works individually, conducts reconciliation, advice. So if there is an arrears, you can agree on its repayment.

Changes 2017.

CBK to pay insurance premiums for employees from 01/01/2017

CBK to pay insurance contributions to the FIU for employees

CBK for payment of penalties for insurance premiums in the FIU for employees

CBK to pay insurance premiums in FFOMS for employees

CBC to pay insurance contributions to the FSS for employees

CBK for payment of penalties on insurance premiums in the FSS for employees

Files

Summing up the use of these CBC

The entrepreneur who employs hired employees, must comply with the obligatory deductions for them to extrabudgetary funds. What kbk indicate in the relevant payment orders? The amount of deductions, as well as coding, depend on the conditions in which employees work.

Contributions for pension insurance staff

The code of the budget classification does not depend on whether the income of the employer exceeds the use of labor employees the limit value of the base (300 thousand rubles). The deductions for employees with the size of the base as less and more limit should be paid according to the following KBK: 392 1 02 02010 06 1000 160. Separate codes for this type of payment are canceled. According to this CBC, the following types of contributions to the FIU are credited to the payment of the insurance pension:

• principal payment;
• debt for the main payment;
• debt on canceled payment;
• formed arrears;
• payment for recalculation.

Sanctational payments for insurance premiums in the FIU

• Penalties - List is necessary for CBC 392 1 02 02010 06 3000 160.
• Peni. CBC 392 1 02 02010 06 2100 160 are credited.

If employees work under special conditions

For employers who provide employees, there is an additional charge rate in the FIU, since the law will allow employees "for harmfulness" to retire before the age prescribed period. It is the deductions of these additional contributions that will help in the future to calculate the moment from which the workers will rely on the early pension.

1. Harmful works require deductions for employees CBC 392 1 02 02131 06 1000 160.

• Peni. For the delay of these contributions - according to CBC 392 1 02 02131 06 2100 160.
• Penalties According to such contributions - according to CBC 392 1 02 02131 06 3000 160.

2. For busy in severe labor conditions KBK 392 1 02 02132 06 1000 160.

• Peni.- KBK 392 1 02 02132 06 2100 160
• Penalties - KBK 392 1 02 02132 06 3000 160.

Executions for hired employees in FFOMS

DEVELOPMENTS TO Mandatory Faming For Employees require CBC 392 1 02 02101 08 1011 160.

Penalties on this payment - according to KBK 392 1 02 02101 08 2011 160.

Penalties, if they are accrued - according to CBK 392 1 02 02101 08 3011 160.

Payment of contributions for employees in the FSS

1. Insurance in case of hospital and tied with pregnancy and childbirth - CBC 393 1 02 02090 07 1000 160.

• Peni. - CBK 393 1 02 02090 07 2100 160.
• Penalties - KBK 393 1 02 02090 07 3000 160.

2. Social insurance against industrial accidents, injuries and caregings - CBC 393 1 02 02050 07 1000 160.

• Peni. - KBK 393 1 02 02050 07 2100 160.
• Penalties - KBK 393 1 02 02050 07 3000 160.