What is the code for the insurance premium payer in the 4-FSS report?

What is the code of the payer of insurance premiums (policyholder) recorded in form 4-FSS?

The code of the payer of insurance premiums is recorded in the field of the same name on the title page of form 4-FSS. It indicates the specific category of the insurer, which is determined on the basis of several criteria.

The structure of the cipher is represented by a sequence of 9 cells (7 of them contain data, 2 contain a separator character).

The first 3 cells of the field reflect a code that indicates the status of the payer in accordance with the list enshrined in Appendix 1 to the procedure for filling out form 4-FSS, which was approved by Order of the FSS of Russia dated February 26, 2015 No. 59.

In cells 5 and 6 the code recorded in the list from Appendix 2 to Order No. 59 is entered.

In cells 7 and 8 the code is indicated according to the list approved in Appendix 3 to Order No. 59.

In form 4-FSS, the policyholder code is intended to reflect:

• in what area and in what status the contribution payer operates;
• what tax system does the business entity use;
• whether the economic entity is a user of budget funds.

Using the code reflected in Form 4-FSS, the Social Insurance Fund determines how much revenue in the form of contributions to the budget should be expected from a particular business entity. In turn, the company that sent a certain code to the Social Insurance Fund must calculate contribution payments in accordance with it. If, for example, it has the right to reduced tariffs, the code in form 4-FSS should reflect this right based on the status of the business entity.

Let us consider the specifics of the specified groups of codes that make up the contribution payer code in more detail.

1st set

Payer code: codes according to Appendix 1 to Order No. 59

Appendix 1 to Order No. 59 provides a list of 3-digit codes, reflecting mainly:

• legal status of the payer;
• sphere of activity of the payer.

These codes can have the following meanings:

• 071 (code corresponds to the status of a legal entity or individual entrepreneur applying the basic tariff for contributions);
• 051 (corresponds to the status of a legal entity or individual entrepreneur who has a contract with the management structures of special economic zones, the subject of which is the implementation of technological innovation, industrial, recreational projects, as well as transferring funds to individuals who work in these economic zones);
• 081 (corresponds to the status of a legal entity carrying out and implementing developments under the Skolkovo project);
• 091 (corresponds to the status of a legal entity that conducts business in the field of information technology as a software developer, database developer, service provider, but has no relation to special economic zones);
• 101 (corresponds to the status of a business company or partnership engaged in the implementation of computer programs, industrial designs, know-how, provided that the exclusive rights to the relevant developments belong to the founders of these companies or participants who are scientific or educational budgetary institutions of the Russian Federation);
• 121 (corresponds to the status of a legal entity or individual entrepreneur working on the simplified tax system and engaged in the type of activity specified in subparagraph 8 of paragraph 1 of article 58 of the law “On insurance contributions...” dated July 24, 2009 No. 212-FZ);
• 131 (corresponds to the status of a payer who makes payments to the crews of ships registered in the Russian International Register, but not used for the transportation of oil and petroleum products);
• 141 (corresponds to the status of a payer who works for UTII as a pharmacy organization or an economic entity with a license for pharmaceutical activities);
• 151 (corresponds to the status of a private non-profit organization operating under the simplified tax system and carrying out activities in the social sphere, education, healthcare, sports, science and art);
• 161 (corresponds to the status of a charitable organization operating under the simplified tax system);
• 171 (corresponds to the status of an individual entrepreneur on the PSN, if he does not conduct activities under subclause 19, 45–47 clause 2 of article 346.43 of the Tax Code of the Russian Federation);
• 181 (corresponds to the status of a payer who is a participant in the economic zone in Crimea);
• 191 (corresponds to the status of a payer who is a resident of a zone of rapid economic development in accordance with the Law “On Territories of Advanced Development” dated December 29, 2014 No. 473-FZ);
• 201 (corresponds to the status of the payer who is a resident of the free port of Vladivostok).

The order of formation of the cipher

Let's look at what the code numbers hide behind, which payers will need only when filling out the updated calculation. The first three digits indicate the category of the payer and its insurance premium rate. Tariffs are:

• basic;
• reduced.

Important: The code of such categories does not depend on the taxation system chosen by the organization or individual entrepreneur only in the case of applying basic tariffs. Thus, the code of the payer of insurance premiums of the FSS policyholder under the simplified tax system in the case of applying the basic tariff will be 071, the same as for an organization or individual entrepreneur on UTII or OSNO. For reduced contributions, different codes are provided. For ease of use, we have listed them in the table:

Currently, the right to reduced contributions for these payers is determined by the Tax Code of the Russian Federation. But this no longer affects the completion of the 4-FSS report.

The middle two digits of the code indicated the taxation regime. Organizations and individual entrepreneurs that use special regimes set special codes:

• 01 – on the simplified tax system;
• 02 – on UTII.

All other payers of insurance premiums indicated “00” on the general taxation system. Insurers under the patent tax system should act similarly. When combining PSN and simplified tax system, code “01” is used, as with a simply simplified system. The last two cells indicate the form of ownership, therefore all commercial business entities indicate “00”, but government and budget institutions must indicate “01”. There are no other options for these cells.

Payer code: codes according to Appendix 2 to Order No. 59

Appendix 2 to Order No. 59 contains a list of codes for payers who use special tax regimes.

These ciphers have the following meanings:

• 01 (the code corresponds to companies or individual entrepreneurs that work on a simplified basis, as well as individual entrepreneurs that combine the simplified tax system for the main type of business activity, fixed in subsection 8, paragraph 1, article 58 of Law No. 212-FZ, with the patent system);
• 02 (corresponds to a legal entity or individual entrepreneur who works on UTII);
• 03 (corresponds to a legal entity or individual entrepreneur working for the Unified Agricultural Tax).

If the legal status or type of activity of a business entity does not correspond to any of the given codes (for example, if it does not use the simplified tax system, UTII or unified agricultural tax), code 00 is recorded on the title page of form 4-FSS.

Example:

Let’s say Primer LLC is a payer of insurance premiums, applies the general taxation regime and pays premiums at the basic rate. In this case, in the calculation of 4-FSS for 2021, if it is clarified, you need to indicate the code 071/00/00. And if individual entrepreneur Ivanov Ivanovich uses UTII and is engaged in pharmaceutical activities, then this field should be filled in as follows: 02/141/00.

In 1998 she graduated from KSAU, Faculty of Economics, majoring in accounting. In 2006, TNU, Faculty of Law, majoring in civil and business law. Experience as an accountant from 1998 to 2007. I have been writing articles since 2012

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Payer code: codes according to Appendix 3 to Order No. 59

Appendix 3 to Order No. 59 reflects additional codes that must be used by fee payers in the status of government and budgetary institutions in accordance with the classification given in Art. 123.22 of the Civil Code of the Russian Federation.

These codes can have the following meanings:

• 01 (code is fixed if the payer of contributions is a government or budgetary institution);
• 00 (the payer of contributions does not belong to the relevant institutions).

Let's study a number of practical nuances of using the ciphers in question when filling out form 4-FSS.

New codes for categories of insured persons

All of the familiar category codes that were used in 2010 and 2011 remain in effect.

New categories for employees have appeared:

• working in organizations that have applied reduced tariffs since 2012;
• those who have become insured persons since 2012 are foreign citizens and stateless persons temporarily residing in the territory of the Russian Federation, with whom an employment contract has been concluded for a period of 6 months or for an indefinite period;
• temporarily residing on the territory of the Russian Federation.

We have compiled the categories of policyholders and the corresponding category codes of their employees into a single table (see Table 2 “Categories of policyholders and the corresponding codes of employee categories”).

Be careful:

1. Foreign citizens and stateless persons temporarily staying in the territory of the Russian Federation without an employment contract, with an employment contract of up to 6 months or with a civil law contract are not subject to insurance;
2. Organizations that make payments to ship crew members may have employees who are not ship crew members. They need to put the category code HP, VPNR or VZHNR;
3. Pharmacy organizations that pay UTII may have employees who are not involved in pharmaceutical activities. They need to put the category code HP, VPNR or VZHNR;
4. For insured temporarily staying and temporarily residing foreigners, contributions to the Pension Fund of the Russian Federation are accrued only for the insurance part and in full, regardless of the year of birth.

Contributions from the income of temporarily staying insured employees are charged only to the Pension Fund and “for injuries” to the Social Insurance Fund. Kontur.Accounting will automatically calculate these contributions if the employee data is filled out correctly.

Nuances of using the insurance premium payer code in form 4-FSS

Examples of common payer ciphers:

• 071/01/00 (this code reflects that the business entity has the status of a legal entity or individual entrepreneur on the simplified tax system, paying contributions at the general rate);
• 071/00/01 (the code shows that the business entity is a government institution that also pays contributions at the general rate);
• 121/01/00 (the code indicates that the company operates under the simplified tax system, but pays contributions to the Social Insurance Fund at a reduced rate as an economic entity carrying out activities for which subclause 8, clause 1, article 58 of Law No. 212-FZ establishes the corresponding benefit).

If the legal status of the payer of contributions has changed in the reporting period (for example, due to privatization, nationalization, a change in the tax payment regime or changes in the status entitling the use of benefits), the 4-FSS form compiled based on its results must reflect the new code.

IMPORTANT! The Social Insurance Fund may not count as sufficient to fulfill the obligations of the policyholder the payment made by him at reduced rates if information about the corresponding status of the company (they are recorded in a code) in Form 4-FSS is not available.

So if a company discovers that the 4-FSS form sent to the Social Insurance Fund contains an erroneous code, it should generate a corrective 4-FSS form as quickly as possible, which will contain the correct indicator, as well as a cover letter for it.

You can read about how the 4-FSS adjustment form is compiled in the article “In what cases is an adjustment possible in the 4-FSS report?”

Settings in Kontur.Accounting

In order for contributions to be calculated correctly and reports to be generated, you need to check that the following details are filled out correctly:

• in the section “Organization details” - “Category of policyholders”;
• in the personal cards of employees - “Category Code” of the insured person and “Status for payment of insurance premiums”.

Now you can be sure that insurance premiums for all funds are calculated correctly and that reports are completed correctly.

Easy and correct reporting to the Pension Fund

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Results

FSS payer code is a sequence of numbers recorded in the corresponding field on the title page of form 4-FSS and indicating:

• in what area the contribution payer operates, in some cases - in what region and what is its legal status;
• what taxation regime does it operate under?
• whether the economic entity belongs to the budget system.

The amounts of contributions to the Social Insurance Fund transferred by the company must be calculated taking into account its status according to the code in question. If it is indicated in Form 4-FSS incorrectly, it is necessary to send corrective documents to the FSS.

You can learn more about the specifics of calculating and paying contributions to the Social Insurance Fund by various business entities from the articles:

• “KBK for the Social Insurance Fund in 2021 - insurance premiums for employees”;
• “The procedure for registering separate units in the FSS has been updated.”

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.