Registration numbers of the Pension Fund and Social Insurance Fund in payment slips for payment of contributions

Name of the territorial body of the FSS by registration number

Perovo111141, Moscow, Zeleny Prospekt, 13 For policyholders Tel.: 742-05-50 For beneficiaries (san/kur) Tel.: No For beneficiaries (TSR) Tel.: 742-88-65 For victims of accidents in production and occupational diseases Tel.: 742-88-64 20 Branch 40 124498, Moscow, Zelenograd, proezd 4806, 6 Zelenograd, bldg. 1003, N.P. Addresses and telephone numbers of branches of the Social Insurance Fund (SFS) in Moscow It’s easy to find out your IRS, PFR and FSS For policyholders Tel.: 912-27-66 For beneficiaries (san/kur) Tel.: 911-68-13 For beneficiaries (TSR) Tel. .: 632-78-44 For victims of industrial accidents and occupational diseases Tel.: 911-69-82 9 Branch 11 Paveletskaya metro station 115114, Moscow, Shlyuzovaya embankment, 6, building 3 Old address: 105062, Moscow, Lyalin per. 7/2, bldg.

2623 - territorial department.

Attention: To find out your FSS branch by TIN, you must follow the link: https://fz122.fss.ru/index.php?section=t&service=28. The service allows you to determine the FSS registration number using the organization’s TIN. STEP 2. Enter your TIN and click the “Search” button. The code of the FSS branch in which we are registered will appear. The first two digits are the region code, the second two digits are the FSS Branch number.

(For example, code 7707, means Moscow region, Branch No. 7). If you have saved the letter received upon registration with the Social Insurance Fund, then there is a subordination code in the Social Insurance Fund, the first two digits of which also indicate the region of registration, the second two - the branch number, which also allows you to proceed to the next step. STEP 3.

Addresses and telephone numbers of the FSS in Moscow

SOCIAL INSURANCE FUND OF THE RUSSIAN FEDERATION Address: 107139, Moscow, Orlikov lane, 3a Multi-channel telephone: Fax Registration, control over the passage of citizens' appeals: MOSCOW REGIONAL BRANCH OF THE SOCIAL INSURANCE FUND Address: 127006, Moscow, Strastnoy Boulevard, no. .7, p.1 Phone: , 650-04-51, 650-24-34 Fax: Email: Website: https://mrofss.ru

Branch 1

m. River Station

Address: 125565, Moscow, Leningradskoe shosse, 84, building 1 Telephone: Email: Branch 3 Nagornaya metro station Address: Moscow, Elektrolitny proezd, building 9, building 1, 4th floor Telephone: , Email: Branch 4 metro station Kozhukhovskaya Address: 115193, Moscow, st. Petra Romanova, 16, building 1 Telephone: Email: Branch 6 Chkalovskaya metro station Address: 105120, Moscow, 3rd Syromyatnichesky lane, 3/9, building 2 Telephone: ; 916-81-48; 916-81-56 Email: Branch 7 metro station Paveletskaya Address: 115054, Moscow, Ozerkovskaya embankment, 50 Telephone: Email: Branch 8 metro station Marksistskaya Address: 109147, Moscow, st. Marksistskaya, 34, bldg. 7 Phone: Email: Branch 11 m. Kurskaya Address: 105062, Moscow, Lyalin lane. 7/2, building 4 Phone: Email: Branch 13 Perovo metro station Address: 111398, Moscow, st. Kuskovskaya, 9 Phone: (499) 748-78-29 Email: Branch 15 Semenovskaya metro station Address: 105187, Moscow, st. Shcherbakovskaya, 50/52, under. 2 Phone: Email: Branch 16 metro station Nakhimovsky Prospekt Address: 117638, Moscow, st. Sivashskaya, 7, building 1 Phone: (499) 317-42-81 Email: Branch 17 m. Avtozavodskaya Address: 115432, Moscow, 2nd Kozhukhovsky proezd, 23 Phone: Email: Branch 18 m Tretyakovskaya Address: 115035, Moscow, st. Bolotnaya, 18 (floor 2) Phone: Email: Branch 19 metro station Kozhukhovskaya Address: 115088 Moscow, 2nd Yuzhnoportovy proezd, 20A, building 4 Phone: Email: Website: https://www.filial19. ru/ Branch 20 Address: 115230, Moscow, Electrolitny pr-d, 9, building 1, floor. 5 Phone: Email: Branch 21 metro station Kozhukhovskaya Address: 115088 Moscow, 2nd Yuzhnoportovy proezd, 20A, building 4 Phone: Email: Branch 24 metro station Semenovskaya Address: 105318, Moscow, Semenovskaya sq., bldg. 7 Phone: Email: Branch 25 Smolenskaya metro station Address: 119002, Moscow, Smolensky Blvd., 20 Phone: ; (495)637-31-04 Email: Branch 27 Tretyakovskaya metro station Address: 115035, Moscow, st. Bolotnaya, 18 Phone: Email: Branch 28 Taganskaya metro station Address: 109240, Moscow, st. Nikoloyamskaya, 11 Telephone: ; 915-77-50 ext. 113 Email: Branch 29 Alekseevskaya metro station Address: 129626, Moscow, st. 3rd Mytishchinskaya, 16, bldg. 60 Telephone: ; 602-97-13 Email: Branch 30 Paveletskaya metro station Address: 115054, Moscow, 5th Monetchikovsky lane, 11, building 7 Telephone: ; 953-08-83 Email: Branch 31 metro station Nagatinskaya Address: 117105, Moscow, Nagatinskaya street, building 1, building 2 Telephone: ext. 141 Email: Branch 34 metro station Belyaevo Address: 117279, Moscow, st. Profsoyuznaya, building 93 A Telephone: Email: Branch 35 Dmitrovskaya metro station Address: 127287, Moscow, st. 2nd Khutorskaya, building 38 A, building 23 Telephone: (495)685-92-17, Email: Branch 36 Paveletskaya metro station Address: 115054, Moscow, Ozerkovskaya embankment, 50, building 1 Telephone : (Department of records management and personnel); 959-28-71 (department of work with policyholders); 959-23-89 (department of organizing accident insurance). Email: Branch 38 Semenovskaya metro station Address: 105318, Moscow, Semenovskaya sq., 7 Telephone: ; 926-43-48 Email: Branch 39 Perovo Address: 111141, Moscow, Zeleny Prospekt, 13 Phone: Email: Branch 40 Zelenograd Address: 124365 Moscow, Zelenograd, bldg. 2003 Phone: , (499) 210 17 70 Email: [email protected]

Name of the territorial body of the social insurance fund of the Russian Federation

Share April 15 is the last day this year when entrepreneurs can confirm their OKVED data with the FSS. The most difficult thing in this process is to find the right branch and find out the registration number in the FSS.

However, it is necessary to know the FSS address in other cases. In particular:

Opening of a separate division.
In accordance with current regulations, it must be registered with the funds at its location;
Submitting reports if done in person;
If there are pregnant women in the organization, whose benefits are generated from the Social Insurance Fund;
In the event of a work-related injury to an employee, to provide the necessary materials;
When interacting on issues related to registration of sick leave.

Our expert Pavel Timokhin has prepared instructions on how to find out the FSS address by registration number in Moscow in 4 steps. STEP 1. What does the subordination code provide? The subordination code assigned to the FSS makes it possible to find out very important information about the enterprise or individual entrepreneur itself:

Location of the enterprise, territorial affiliation.
Simplifies the classification of enterprises in the database.

In order to use the services of communication networks when sending reporting documents, you must indicate the subordination code and have your own electronic key. It is important to remember that entrepreneurs who avoid registering with the Social Insurance Fund may be fined. Another point that a businessman and his accountant must know. Registration numbers and subordination codes are two different things.

The subordination code consists of five digits. The registration number contains ten digits. The organization indicates the subordination code when sending reporting documents to various government agencies.

In cities of federal significance and regional centers, the functions of the registrar may be assigned to one specific inspection.

Information from the site can be printed. If there is no “Print” button on the page, then use the right-click menu.

How to find out the subordination code in the FSS Address, metro Telephones Email. mail, website of the Federal Tax Service Moscow regional branch of the Federal Tax Service of the Russian Federation Head Sidorova Natalya Sergeevna 127006, Moscow, Strastnoy Boulevard, 7, building 1, 650-25-45,650-04-51,650-23-46, https://mrofss. ru — Branch 1 m.

Mayakovskaya metro station Rechnoy Vokzal 125047, Moscow, Triumfalnaya Square, 1, building 1, entrance from 1st Brestskaya Street 13/14125565, Moscow, Leningradskoye Shosse, 84, building 1 8(495 ) 694-62-75 For policyholders Tel.: 452-04-06 For beneficiaries (san/kur) Tel.: 708-08-39 For beneficiaries (TSR) Tel.: 452-04-06 ext.

How to find out your registration number in the Pension Fund of Russia

Many policyholders are faced with a problem: how to find out your registration number in the Pension Fund of Russia? The Internet is replete with such questions. In this article we will tell you how to find out your registration number in the Pension Fund without leaving your computer (online), just knowing your TIN or OGRN, OGRNIP.

You can, of course, request an extract from the Unified State Register of Legal Entities / Unified State Register of Individual Entrepreneurs from the Federal Tax Service inspection, or send a request to the territorial body of the Pension Fund and expect a response from the Pension Fund within three working days. You can even try to call the specialists of the territorial administration of the Pension Fund and, at the risk of running into rudeness, try to find out from them your registration number in the Pension Fund, but we will take a simpler route - we will use the regular, official means of the Federal Tax Service. So, we find out our (or not ours) registration number in the Pension Fund of the Russian Federation, without leaving the computer, by INN or OGRN, OGRNIP:

1. Go to the website nalog.ru

2. Select the section “electronic services – Business risks: check yourself and your counterparty – search by TIN or OGRN”

In the window that opens:

– if you are a legal entity, select the “Legal Entity” option and enter your TIN or OGRN

– if you are an entrepreneur, select the “Individual entrepreneur/peasant farm” option and enter your OGRNIP or TIN, or indicate your full name and region of residence.

Then fill in the numbers from the picture and press the “find” button.

In the search results that open, in the first column you will find the generated pdf file, opening which you will see in the section “Information on registration as an insurer in the territorial body of the Pension Fund of the Russian Federation” in paragraph No. 24 for legal entities and in paragraph No. 18 for entrepreneurs, the coveted , twelve-digit registration number in the Pension Fund.

__________________________________

The PFR registration number consists of 12 digits, divided into three blocks:

XXX-XXX-XXXXXXX

The first three digits indicate that the organization belongs to a specific region of the Russian Federation. At the same time, one should not be surprised that these three numbers do not coincide with the regional numbers according to the Federal Tax Service and the State Traffic Safety Inspectorate. The fact is that the Pension Fund classifies regions differently from these departments, according to its classifier. You can find out the region number according to the Pension Fund classifier from the article “Region codes according to the Pension Fund classifier“.

The second three digits indicate belonging to a specific area of the region.

The last six digits are the registration number of the organization in the specific Directorate of the Pension Fund (registered with which it is registered)

All the details of raising the retirement age in Russia

PS you may be interested in the article “How to find out the registration number in the FSS by TIN (or checkpoint) online”

PPS Please note that the assignment of registration numbers in the Territorial Compulsory Medical Insurance Funds is no longer carried out. The PFR registration number is common for pension and compulsory medical insurance. Thus, you are no longer required to find out the registration number in the TFOMS - from January 1, 2011, in accordance with paragraph 4 of Article 17 of the Federal Law of November 29, 2010 No. 326-FZ “On Compulsory Medical Insurance in the Russian Federation” registration and deregistration registration of policyholders for working citizens is carried out in the territorial bodies of the Pension Fund of the Russian Federation.

Name of the territorial body of the FSS by subordination code. FSS division code

The legislator has made changes to the regulations for interaction with taxpayers: now firms and entrepreneurs can report through the State Services portal. In this article we will take a closer look at how to find out the FSS subordination code by registration number or TIN, and why it is so necessary.

Electronic signature and encryption procedure are mandatory conditions for electronic interaction between taxpayers and regulatory authorities. It turns out that if you need to send a package of forms to the FSS, you need to know all the codes exactly. An error in one number will mean that the reporting was not submitted or was submitted with errors. Basic data is the own registration number of the reporting organization or individual entrepreneur and their identification code of subordination in the social insurance authorities.

Algorithm for searching codes by TIN or FSS registration number

A special interactive service of the fund will allow the code of subordination to the FSS by TIN. To do this, just indicate your identification number in a separate field and then call the search function.

The service looks like this:

In the final certificate, the system will provide comprehensive data taking into account the entered TIN. Several values can be specified here if you have not only a head office, but also branches.

PLEASE NOTE: the first 4 digits of the coding of the company's division in the fund are the subordination code.

In addition it is indicated:

unit - if we are talking about a taxpayer-organization
two - when a separate division is coded
troika – for all private entrepreneurs

How is a registration number assigned?

In Russia, a certain algorithm for assigning registration numbers is provided. First, a company or individual entrepreneur is registered with the territorial tax authorities. After registration is completed, the tax office transfers data about the new entity to the Pension Fund. Here they are required to process documents within 5 working days and assign an individual registration number to the subject.

Next, the Pension Fund sends this data back to the territorial tax authorities. Within another 5 working days, the tax office prepares the documentation, verifies the data, and registers the payer with mandatory registration. Such a system is provided for when registering all business entities and individuals.

After assigning a number and registering documents with the tax service, you can make contributions to the Pension Fund

From this moment on, the company, entrepreneur or private practitioner becomes a full-fledged payer of contributions to the pension fund. Payment of fees is made directly to the registration number. Without this information, the payment cannot be identified. Therefore, it is highly not recommended to forget it. The individual number of the taxpayer organization is assigned randomly. This set of numbers means nothing.

FSS division code and subordination

The fund needs 3 working days to assign a unique code to a new organization or entrepreneur. It is important to know that it is the tax office that notifies funds about the opening of a new legal entity and taxpayer-entrepreneur. Only after this can you expect an official letter with the FSS code to arrive at your legal address. The code itself carries information about which regional center the newly created legal entity belongs to. Anyone who knows how to read the information hidden in the code will immediately understand what company we are talking about, or rather, what territorial entity it belongs to and to whom it is accountable.

For example, codes 26233 and 26231, these taxpayers belong to the same city. The difference in the last digit means that 3 is an individual entrepreneur, and 1 is a legal entity. If there were a two at the end of the code, we would be talking about a company that has branches. It turns out that if you make a mistake even in one last digit, the specialist will immediately understand that the reporting was filled out incorrectly. Moreover, without knowing exactly the code, the company’s accountant will not be able to send it using electronic data transmission channels. Some people believe that evading registration is the right decision; in fact, this is a direct way to receive a large fine for lack of mandatory registration with the Social Insurance Fund.

What is the FSS subordination code?

When an organization or individual entrepreneur is registered with the Social Insurance Fund, they, as policyholders, are assigned a subordination code within the following time frame:

3 business days from the date of receipt of notification from the Federal Tax Service (through interdepartmental interaction channels) about the appearance of a new taxpayer-legal entity in the register;
on the same day when a separate division of the organization is registered with the Social Insurance Fund as an insurer;
on the same day when an individual entrepreneur is registered with the Social Insurance Fund as an insurer who has drawn up an employment agreement with hired personnel (at least one employee).

During the registration procedure at the fund’s branch, the policyholder receives a number and code of subordination to the Social Insurance Fund. This information is prepared in printed form and transmitted to the individual entrepreneur or organization in a way convenient for them (in person, through a representative or by mail).

The subordination code indicates that the policyholder is attached to a specific branch of the Social Insurance Fund. It is not difficult to decode the given indicator, consisting of 5 digits: the first 4 digits on the left correspond to the code of the territorial branch of the Social Insurance Fund to which the policyholder is attached. The 5th digit means the following:

1 - legal entity;
2 - a separate division of a legal entity;
3 - individual entrepreneurs and other individuals.

Example

For the Leninsky district of Voronezh, the first 4 digits of this code will have the value 3601. Accordingly, for an individual entrepreneur the full code will look like 36013, and for a legal entity registered in the same area - 36011.

This code should be given in the 4-FSS report on the 1st sheet. If this indicator is omitted, the electronic program will simply not accept the report for sending.

Decoding the code and its significance

The subordination code is indicated in the registration form as an insurer of a legal entity at the location of the unit in the territorial body of the FSS of the Russian Federation. The combination of numbers is assigned during the registration of a legal entity or individual entrepreneur.

Reading the code characters, from left to right, means the following:

4 digits – code of the branch or the branch of the regional Social Insurance Fund with which the policyholder interacting with him was registered;
The 5th character is the reason for registration.

The fifth character, in turn, has several meanings:

Legal entity (LE) as the policyholder.
Legal entity as a private division.
An individual (individual) as an insured.

Having the above data, it is easy to find out the meaning implied by the FSS subordination code. The same applies to the name of the FSS by code.

Detailed advice on how to find out the subordination code can be obtained from the FSS employees themselves. But those sending documentation must know the code for individual entrepreneurs and enterprises in advance - before sending the reports. Without knowledge of the code, the files sent will be compiled incorrectly, and this is punishable by significant penalties from the law. The fine amount ranges from 5 to 10%. Therefore, the amount of payment varies depending on the staff of the enterprise that made the mistake.

Information for individual entrepreneurs

Upon receiving a subordination code, the individual entrepreneur also acquires an individual registration number. The IRN does not change in any case until the activity of the individual entrepreneur to which it is attached is liquidated.

IRN consists of 10 characters:

the first 4 characters are the code of the branch or regional division of the Social Insurance Fund that carried out the registration;
the remaining 6 characters are the number of the individual entrepreneur under which it is assigned to the fund database.

The subordination number assigned to an individual entrepreneur always has the last digit 3. If there is a discrepancy, the error must be immediately corrected by the Social Insurance Fund. A code is not a simple set of numbers, but they all have significance, on the basis of which it is worth treating it with complete seriousness and attention. An incorrect set of characters loses its validity and makes reporting impossible, which entails adverse consequences. The accounted file of the submitter of documentation is compiled from all those received in the database from sent reports.

All organizations and entrepreneurs hiring employees must be registered with the Social Insurance Fund as insurers. Thanks to the innovations of 2021, the powers of this body have been significantly reduced, due to the fact that most insurance benefits have been transferred to the administration of the tax inspectorate, with the exception of benefits for accidents and injuries at work.

Document 4-FSS has also undergone changes, which due to innovations has been reduced as much as possible. However, the need to disclose information about the subordination code in the report remains the same. For this reason, many questions arise about how to find out the FSS subordination code.

When going through the stages of registration with the insurance authorities, each company and businessman must be assigned a registration number and subordination code. Despite this, when compiling insurance reports, questions often arise about how you can obtain information about the subordination code of your organization.

The subordination code includes five characters, each of which is an element of the coding system and reveals specific information. The first four characters of this code are intended to indicate the territorial body of the Social Insurance Fund that registered the company, and the last indicates the role of the insurer company.

The last element of the subordination code must take the following values:

1 – for organizations, i.e. for legal entities;

2 – for companies with separate divisions;

3 – for individual entrepreneurs.

Information about the code and registration number is transmitted to the companies in a letter. When for some reason the necessary information is not available in the organization (the letter is not received or is subsequently lost in the organization), then filling out the 4-FSS reporting form becomes impossible, due to the fact that this code must be indicated at the top of each calculation sheet.

How payment orders were filled out before 2017

Until 2021, in order to pay insurance premiums, policyholders (organizations and individual entrepreneurs) were required to issue several payment orders:

payment order to the Pension Fund: for payment of pension contributions and medical contributions;
payment order to the Social Insurance Fund: for payment of contributions to compulsory social insurance in case of temporary disability and in connection with maternity.

When paying the specified insurance premiums, many accountants indicated the registration numbers of the policyholders in the purpose of payment of the payment order, which were assigned to them by the territorial divisions of the Pension Fund of the Russian Federation and the Social Insurance Fund. So, for example, when transferring medical contributions, some indicated the registration number in the Pension Fund.

At the same time, we note that the rules for filling out payment orders did not previously require that payment orders for the payment of insurance premiums indicate the registration numbers of policyholders in the funds. However, some feared that if these numbers were not indicated, then different types of insurance premiums might simply be “lost” in the funds and would not be transferred to the personal accounts of organizations and individual entrepreneurs. At the same time, the amount of contributions and their belonging, first of all, are determined on the basis of the budget classification code indicated in the payment slip and the purpose of the payment. The registration number of the policyholder in the Pension Fund of the Russian Federation and the Social Insurance Fund does not affect this in any way, since the payer of contributions is clear even without this number. After all, his details (TIN and checkpoint) also appear in the payment order.

We also note that until 2021, third parties did not have the right to pay insurance premiums “for others.” Therefore, it was clear that the payer of insurance premiums always pays for himself. And the registration number of the policyholder is not at all necessary to identify him. See “Third parties now have the right to pay taxes, fees and insurance premiums for others.”

Subordination code in the FSS: how to find out

The policyholder can obtain information about the subordination code in several ways. Let's take a closer look at each of them:

The first and easiest is to refer to the registration documents. However, a situation may arise when a letter from the FSS with registration data is missing.
Policyholders have the opportunity to find out the FSS subordination code using the TIN. To do this, it is enough to contact the territorial body of the FSS in person. In this case, employees of the insurance authority will inform you about the reliable code of subordination and the company will not have problems with reporting. To do this, inspectors must provide an INN, a passport and a document confirming that the person has the right to receive information (power of attorney, order, etc.). You can get the FSS code by TIN by using the social insurance fund portal and requesting data on the subordination code from this electronic resource. To do this, just go through a simple registration process and fill out a form to receive information about the code. Then the program will provide information relevant to the policyholder.
It is possible to find out the FSS subordination code by the registration number of the policyholder. These two codes partially overlap in their meanings. In order to determine the code of subordination, it is necessary to answer the question of how to find out the code of the FSS department. The registration number consists of ten characters: the first four show the FSS unit code, that is, the territorial body of the FSS, and the remaining six serve to reflect information about the serial number of the insured. Accordingly, in order to find out the FSS subordination code by registration number, you need to take the first four characters of the registration number and add to them the indicator characterizing the policyholder, discussed above (1 - for organizations, 3 - for individual entrepreneurs).
There is another way to obtain information about the FSS subordination code. If during the period the insurance authorities sent notification letters to the organization about insurance rates, then information can be obtained from this letter. This distribution must be carried out by FSS employees every year, and the 4-FSS report must be submitted at the end of each quarter, so this option will not be convenient for every company.

Thus, without information about the subordination code, the policyholder will not be able to fill out reports for the Social Insurance Fund. If the report is transmitted via electronic communication channels, the system will not allow you to submit a report with blank fields. If 4-FSS is transferred during a personal visit, the inspectors may have a lot of questions and the policyholder will be refused to accept the report. As a result, there may be a violation of the deadlines for submitting insurance reports and the imposition of penalties on the company.

On the title page of form 4-FSS there are several cells to fill out, which often raise questions for beginners. There are usually no questions about the policyholder's registration number. But the next line - the subordination code, consisting of 5 characters, often causes confusion.

How to find out the FSS department code

The division code is also a subordination code; it is a code that consists of 5 digits, in which each digit indicates which particular department or branch of the Social Insurance Fund your company or individual entrepreneur belongs to.

The first 2 characters of the code are the code of the region in which you are registered. Accordingly, for Moscow it is 77, for St. Petersburg - 78, etc. The TIN begins in exactly the same way - with the region code.

The next two digits are the code of your FSS branch where you are registered. For example, if you belong to FSS branch No. 10 in Moscow, then the first four digits of your FSS unit code will be 7710. If there are no branches in your region, these two cells will contain the number of the FSS branch itself.

The fifth digit of the code indicates the reason for registering the company or individual entrepreneur. Most often, the fifth digit is 1. It indicates registration as an insured - a legal entity.

If the policyholder is a separate division of a legal entity, the fifth digit will be number 2. If the policyholder is an individual (including an individual entrepreneur), number 3.

In the example given above, a legal entity registered with branch No. 10 in Moscow enters the FSS division code - 77101 - when filling out form 4-FSS.

The easiest way to find out the subordination code is from the notice of registration of your company as an insured - it contains this code, as well as the registration number of the insured. However, you can recognize it by looking at the first 4 digits of your registration number. They are identical to the subordination code. And knowing what the last digit of the code means, it’s not difficult to substitute the fifth character yourself.

If for some reason you do not have a notification in your hands, you can check the code on ]]> the FSS website ]]> .

There is one more code that is important for the policyholder to know - the code of the executive body (body code) of the Social Insurance Fund. This is the same code as above, just without the fifth digit.

That is, the authority code for a legal entity registered in branch No. 10 in Moscow is 7710.

Whether to indicate registration numbers in 2017

From January 1, 2021, insurance premiums for compulsory pension, social and medical insurance are controlled by the Federal Tax Service of Russia. Therefore, these types of insurance premiums must be paid to the Federal Tax Service. The exception is contributions “for injuries”. As before, you pay them to the Federal Social Insurance Fund of Russia (Federal Law of July 24, 1998 No. 125-FZ). See "Insurance premiums from 2021: overview of changes."

However, insurance premiums do not need to be transferred in a single payment to the Federal Tax Service. Transfer each type of contribution to the tax office in separate payment orders

for compulsory pension insurance at basic rates;
for compulsory health insurance;
for compulsory social insurance in case of temporary disability and in connection with maternity.

In the Federal Social Insurance Fund of Russia, transfer contributions for insurance against accidents at work and occupational diseases in a separate payment.

In connection with these changes, many accountants have faced, in particular, the following questions:

In 2021, is it necessary to indicate the registration numbers of policyholders in the Pension Fund of the Russian Federation and the Social Insurance Fund in payment orders for the payment of insurance premiums in favor of the Federal Tax Service?;
Will the tax authorities understand to which personal account to attribute the payment of insurance premiums, which does not indicate the registration number of the policyholder?