KBK 39310202090071000160 2021

Insurance premiums refer to those payments that individual entrepreneurs and legal entities make for their employees, as policyholders, in order to provide them with financial stability in some cases provided for by law. One of these cases is temporary disability, as well as motherhood. If such situations arise, it is necessary to ensure financial stability for the employee, even though he will cease his employment with the company for a certain time. It is in such situations that policyholders have to deal with KBK 39310202090071000160, which has raised quite a few questions before, especially with the onset of the new year.

Refund from the Social Security Fund due to excess expenses in 2021

The fund will return funds for periods up to 2021, and from 2021 - the tax office.
The Ministry of Labor of Russia issued an order in October 2021, which presented a package of documents according to which the Social Insurance Fund of the Russian Federation will allocate funds to employers for the payment of maternity and other benefits when applying for periods after January 1, 2021. The Foundation has developed forms for these documents; they came into effect in December 2021. These may be: The specific list depends on the type of benefit being reimbursed. You can apply for reimbursement of expenses from Social Insurance at any time, but you should keep in mind that Social Insurance has the right to order an audit at its own discretion, guided by data from the tax office on expenses reflected in the reports.

Kbk for tax refund from FSS

— exercises control over the calculation and payment of insurance premiums for reporting (settlement) periods expired before 01/01/2021, in the manner in force before January 1, 2021, namely, conducts desk audits of calculations for insurance premiums (form 4-FSS) for 2021 , including updated calculations for reporting (settlement) periods expired before January 1, 2021 and on-site inspections for periods before 2021.

Reimbursement of expenses from the Social Insurance Fund in 2021

The tax authority is obliged to consider an application for refund of overpayment of contributions within one month from the date of receipt of such an application (clause 6 of Article 78 of the Tax Code of the Russian Federation). The forms of documents used by tax authorities and taxpayers when offsetting and returning amounts of overpaid (collected) taxes, fees, insurance contributions, penalties, and fines are approved by Order of the Federal Tax Service of the Russian Federation dated February 14, 2021 No. ММВ-7-8/.

In addition to the calculation certificate, you will need to provide an application to receive compensation. There is also no single form for its preparation, but there is a sample that can be taken into account when preparing the document (look for it on the websites of regional branches of the FSS). The application contains information about the policyholder, bank details for payment of compensation and the amount . Check the correctness of the specified data so as not to encounter unnecessary problems in the future. Be sure to indicate at the end of the application that it is provided with a certificate of calculation and breakdown of expenses. It is allowed to draw up an application for compensation, as well as a certificate of calculation, in free form.

Since the beginning of last year, a new procedure has been in place for reporting on contributions made to the FSS budget. The rules provide for the procedure for administering these payments by tax authorities. Pension funds and commissions involved in calculating benefits for pregnancy, childbirth, and temporary disability of persons must submit reports.

What does the reduction of insurance contributions for compulsory social insurance apply to?

Article 431 of the Tax Code of the Russian Federation provides for the possibility of reducing the amount of monthly contributions. When determining the amount of payments to budgets, the policyholder can deduct expenses incurred by him to pay various benefits to employees. This is help for:

As part of the new procedure for interaction between the taxpayer, the Social Insurance Fund department and the tax policyholder, they can submit an application for reimbursement to the Federal Tax Service inspectorate, which transmits information about the received application to the Social Insurance Fund department. On this basis, the fund carries out the same control actions as in the case of personal receipt of a package of documents. The on-site inspection may be joint with representatives of the tax authorities.

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Its development is associated with changes in the procedure for reporting on insurance premiums. Since administration has passed to the tax authorities since 2021, the Social Insurance Fund no longer receives reports on the transfer of funds to the budget. Therefore, a document was needed in which the policyholder could reflect all the data on contributions.

If the amount of benefits exceeds accrued contributions

According to Article 4.6 of Law No. 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity,” the territorial body of the Social Insurance Fund, based on the received package of documents, is obliged to transfer money to the policyholder’s account within 10 calendar days. The starting point of the period is the date of submission of documents. However, in accordance with paragraph 4 of this article, the FSS department will organize an on-site inspection to verify the validity of the expenses. At this stage, the FSS department has the right to require additional supporting documents.

The payment is needed by FSSS employees to confirm the payment of debt money under the writ of execution. The contents of the receipt have two types: for withholding tax and non-tax arrears. The latter include alimony, credit loans, etc. The budget classification code in the Purpose of payment field of the receipt is indicated only when paying tax debts. Extra-budgetary arrears are characterized by the corresponding word or code, which is provided by clause 7

Reimbursed FSS Expenses According to Kbk 39310030312039630323 Explanation

For benefits accrued at the expense of the Social Insurance Fund in the current month, reduce the VNiM contributions payable for this month. If benefits are greater than contributions, contributions for the following months can be reduced by the excess amount. Or you can submit an application to the Social Insurance Fund for reimbursement of expenses under Part 2 of Art. 4.6 of Law N 255-FZ, Letter of the Ministry of Finance dated 02/07/2021 N 03-15-06/7151.

In January - April, no benefits were paid; in May, maternity benefits were accrued - 190,000 rubles. Contributions payable for May have been reduced to zero. The company reimburses the excess benefit over contributions for May from the Social Insurance Fund.

KBK table for 2021: budget classification codes with decoding

182 – payment sent to the tax office;
1 – income of the tax authority;
01 – payment of income tax;
02021 – the employer acts as an agent for paying taxes;
01 – payment was made to the federal budget;
1000 – payment of the tax itself;
110 – income from tax receipts.

KBK for income tax in 2021

If you made a mistake in the KBK when drawing up the declaration, you can submit a clarifying report. It is better to attach an explanatory note to it, in which it is recommended to indicate your error and the date of filing the initial declaration.

Let us add: desk and on-site inspections of the correctness of spending funds on the payment of benefits will be carried out by the territorial bodies of the Social Insurance Fund on the basis of information received from the tax authorities on the costs of paying benefits contained in the unified calculations for insurance premiums, which policyholders will submit to the tax office (Part 1.1 of Art. 4.7 of Law No. 255-FZ).

At the same time, Part 4 of this article provides for the possibility of the territorial insurer appointing a desk or on-site inspection of the correctness and validity of expenses for payment of benefits. As part of such checks, the insurer has the right to request additional information and documents from the policyholder.

Procedure for reimbursement of expenses for payment of social benefits

Accordingly, in this case, the decision on reimbursement of expenses is made based on the results of the inspection and is sent to the policyholder within three days. It can be appealed to a higher authority or in court (Part 3 of Article 4.6 of Law No. 255-FZ).

According to paragraph 2 of Art. 4.6 of the Law “On Compulsory Social Insurance...” dated December 29, 2021 No. 255-FZ, as well as clause 9 of Art. 431 of the Tax Code of the Russian Federation, the cost of paying for sick leave must be compensated from the insurance premiums payable. But if the amount of such contributions is less than disability benefits and other expenses subject to reimbursement from the Social Insurance Fund, then the excess amount can be sent either to pay insurance premiums for future periods, or returned to the Social Insurance Fund within 10 calendar days at the request of the policyholder.

Which entries should be used to account for benefits?

temporary disability benefits, postings will be presented below;
for pregnancy and childbirth;
in connection with registration in the early stages of pregnancy;
at the birth of a child;
caring for a child up to one and a half years old;
when adopting a child;
caring for a sick child or other family member;
additional days off to care for disabled children;
upon receipt of a work injury;
at burial.

The accrual of subsidies from the Social Insurance Fund to employees is reflected in the debit of the account. 69 “Calculations for social insurance” and credit account. 70 “Settlements with personnel for wages”. If the employee’s relatives receive assistance, then in the accounting this entry will look like this: Dt 69 Kt 76.

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When is the BCC applied for social insurance contributions 18210202090071000160

To pay social security contributions, another budget classification code is provided: 18210202090071000160 (KBK). What is the decoding in 2021, what tax, or rather insurance premium, should be indicated by this KBK?

This code is also provided for the payment of insurance premiums in case of disability and in connection with maternity, but only for periods that expired before administrative functions were transferred to the Federal Tax Service, that is, until 01/01/2017. If it is necessary to pay such contributions, policyholders apply the following BCC :

18210202090071000160 – for transferring insurance premiums (including arrears, debts, recalculations);
18210202090072100160 – for penalties on insurance premiums;
18210202090073000160 – to pay off the corresponding fines.

Read also: Budget classification codes (BCC) for 2018

Reimbursement of expenses to the Social Insurance Fund in 2021

The document must be submitted even if the company applies for compensation at the end of the quarter. The calculation certificate is similar to Table 1 of the old 4-FSS calculation. The filling procedure is similar. In the certificate, write down the debt to the Social Insurance Fund and accrued contributions (see sample).

The FSS has the right to check the information received and make a decision on compensation or refusal of credit. The fund will notify the tax office of any decision within three working days after the audit. If the fund refuses the offset, the tax authorities will recover the unaccepted amounts from the company.

Reimbursement of expenses from the Social Insurance Fund in 2021

Keep in mind that after the employer receives sick leave, the medical institution no longer issues a duplicate sick leave certificate even to the sickest person. In this case, you can make a request from an organization or individual entrepreneur directly to a medical institution to provide an extract from the book of records of certificates of incapacity for work, where data on document numbers, periods of incapacity, etc. are recorded.

Reimbursement from the Social Insurance Fund of expenses for the payment of insurance coverage for maternity benefits is also made at any time on the basis of documents submitted to Social Insurance. That is, you can submit documents at any time, and the Fund must respond within 10 days either by sending a payment or by notifying you of the verification.

KBC for enforcement proceedings by bailiffs 2021-2021

Another example of calculations for a writ of execution is offered by Letter of the Ministry of Taxes of the Russian Federation No. BG-6-10/253 dated 03/05/2021 under number 10. The letter provides examples of filling out payment orders for different situations. Number 10 shows an example of a receipt filled out by an organization that reimburses a tax debt.

Payment order to bailiffs

Fill in the employee’s TIN, indicate 0 in the checkpoint field, and the organization will be the payer.
The debtor's position is 19. This means that the company calculates the amount accrued for debt repayment from the salary of the individual debtor. All statuses are indicated in Appendix 5 of Order No. 107n of the Ministry of Finance of Russia.
To confirm your identity, in field 108, indicate a passport coded with the number 01. After entering the number 01, the accountant writes information about the passport from the second page, separated by a semicolon.
The bailiff service - FSSP - is indicated as the recipient: they write the corresponding OKTMO number, and the UIN - 0.

The powers of Social Insurance as a regulatory body have not changed: employees also conduct desk and on-site inspections, monitoring the reimbursement of funds for insurance coverage and the correct calculation of payments.

Reimbursement of insurance contributions to the Social Insurance Fund

When filling out the ERSV report, you can pay attention to line 001 of Appendix No. 2 of the reporting form. This line implies an indication of which method is used to reimburse social security expenses - direct payments or an offset system.

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Details of the Social Insurance Fund and the Federal Tax Service for paying insurance premiums in 2021

In 2021, the authority to consider applications for the return of VNiM expenses has been retained by the Social Insurance Fund, but the administrator of income for contributions to VNiM has changed. To pay only the difference, you must confirm the expenses with the Social Insurance Fund by filling out a refund application with supporting documents.

Details for transferring contributions in 2021

Payment details for “injury” in 2021 have not changed.
Calculations for 2021, if the organization has a debt for the previous period (identified during a desk audit, an error in the payment), we pay using the old details.
Submission of reports submitted to Social Security.
Receive reimbursement of insurance costs if your region is not included in the pilot project to directly finance these costs.
Appeals to the Fund (complaints, clarifications, disagreements, etc.).

Reimbursement of expenses incurred, refund (credit) (for policyholders)

When reimbursement of expenses incurred in the period before 01/01/2021, the application must be accompanied by a Calculation of Form 4-FSS of the Russian Federation (Order of the Ministry of Health and Social Development of Russia dated 12/04/2021 No. 951n “On approval of the list of documents that must be submitted by the insurer for acceptance decision by the territorial body of the Social Insurance Fund of the Russian Federation on the allocation of the necessary funds for the payment of insurance coverage").

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— if there are circumstances that influence the increase in the amount of benefits, specialists from the branches of the Fund’s departments fill out a request for the provision of documents (Form 15-FSS - approved by order of the Social Insurance Fund of the Russian Federation dated January 11, 2021 No. 2).

Application for compensation for sick leave to the Social Insurance Fund

The necessary documents for the Social Insurance Fund for compensation for sick leave are listed in the order of the Ministry of Health and Social Development dated December 4, 2021 No. 951n. According to this regulatory document, in order to reimburse expenses incurred, the policyholder must submit:

List of documents for submitting an application to the Social Insurance Fund for sick leave compensation

IMPORTANT! It must be taken into account that the application form is not fixed in a regulatory document. The FSS letter (which, according to the norms of the Civil Code of the Russian Federation, is not a legal act) offers a sample that is recommended for use. But it makes sense to check information about the current application form with your territorial authority.

The FSS certificate is not an independent report, and has the status of an appendix to the main document - an application for the allocation of funds to pay security to insured persons. It is presented when applying for a refund for periods starting from 01/01/2021 (for earlier periods you can submit Calculation 4-FSS).

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The form and principle for filling out the calculation certificate were brought to the attention of policyholders by Letter of the Social Insurance Fund No. 02-09-11/04-03-27029 dated 12/07/2021, according to which, the calculation certificate provided when applying for the allocation of funds must include indicators for the amounts :

Social Insurance Fund: structuring benefits

As part of the package of documents presented by the policyholder to cover the difference that exceeds the accrued OSS contributions, the policyholder must fill out and submit a calculation certificate to the Social Insurance Fund. Let's consider what kind of document this is, what information it carries, and in what form it should be executed in the current reporting period.

the company's debt for insurance premiums at the beginning and end of the reporting period (or debt to the Social Insurance Fund);
accrued insurance premiums (including for the last three months);
additional accrued insurance premiums;
social insurance expenses not accepted for offset;
money received to the company’s account from the Social Insurance Fund to reimburse expenses;
refunded or credited overpaid contributions;
social insurance expenses (including for the last three months);
paid contributions (including for the last three months);
amount of debt written off.

Application to the Social Insurance Fund for reimbursement of expenses for various cbk

Money spent on a special assessment of working conditions in workplaces can be counted against the payment of insurance premiums for injuries (Order of the Ministry of Labor of Russia dated February 20, 2021 No. 103n). To do this, you need to send an application to the Social Insurance Fund, attaching documents confirming the expenses.

In what form will you need to report to the Federal Tax Service, Pension Fund and Social Insurance Fund in 2021? We have summarized the most significant changes in insurance premiums for an accountant from 2021 in this article. From January 1, 2021, the Tax Code of the Russian Federation has been supplemented with a new chapter 34 “Insurance premiums”.

New introductions

2017 was truly a transitional year in terms of insurance premiums. Since the state not only transferred them under the jurisdiction of the Tax Code, but also subjected them to some changes. What caused the confusion with these payments.

Thus, many cannot understand how social insurance contributions have changed and where they will now have to be paid. Regarding this category of insurance payments, the following situation is typical. Contributions for injuries or accidents remained under the control of the Social Insurance Fund. It is there that not only the contribution itself is credited, but also penalties and fines on it, and reporting is also submitted in a certain form.

Another type of social contributions are contributions for temporary disability and those related to maternity, which came under the jurisdiction and control of the Federal Tax Service. It is this service that will now monitor the payments of this contribution, their timeliness and the correctness of calculations. Also, she will monitor the submission of reports on all types of insurance premiums, including this one.

List of documents to the Social Insurance Fund for reimbursement of expenses

A copy of a certificate from the social security authorities at the place of residence of the other parent about his non-receipt of a one-time benefit at the birth of a child and a copy of the work record book (or a statement that I am asking to assign a benefit without a copy of the work record book, since my husband (wife), full name, work record does not have a book).
Documents required for each application.

By Order of the Ministry of Labor No. 585n dated October 28, 2021, changes were made to the list of documents submitted by employers to the Social Insurance Fund to receive compensation for temporary disability and maternity benefits. Instead of calculating 4-FSS for periods starting from January 1, 2021, a calculation certificate containing the following information is submitted:

What does the code 18210202090070010160 mean (KBK transcript 2018)

What tax does the indicated combination of numbers reflect? All elements in the structure of the code carry a certain semantic meaning (Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n). For example, the first three digits “182” indicate the administrator (recipient) of the payment - the Federal Tax Service. The next three digits are the payment code: the value “102” is provided for insurance premiums. The fact that the BCC refers to insurance premiums is also indicated by the last group of numbers “160”.

What specific insurance premiums are indicated by this KBK? This is a general BCC, which is intended for tax authorities to reflect in the card of settlements with the budget social insurance contributions in case of illness and maternity for the periods from 01/01/2017 (i.e. after the transfer of powers to administer contributions to the tax authorities).

When policyholders transfer insurance premiums in case of disability and maternity (for periods from 01/01/2017), the following BCCs must be indicated in the payments:

18210202090071010160 – code indicates insurance premiums (including recalculations, arrears, debts);
18210202090072110160 – penalties on the specified contributions;
18210202090073010160 – penalties.

Reimbursement of benefits from the Social Insurance Fund

The amount of debt incurred by the Social Insurance Fund;
The amount of contributions accrued by the organization for payment;
Additional accrued amount of contributions;
The amount of expenses that are not accepted when offsetting expenses;
The amount received from the Social Insurance Fund for reimbursement of expenses;
The amount of fees returned or overpaid (including those collected);
The amount of funds spent on OSS;
Amount of contributions paid;
Amount of debt written off.

The FSS compensates some of these benefits in full, and some only partially. For example, hospital organizations have the right to pay both only at the expense of the Social Insurance Fund, and to pay additional funds to the Social Insurance Fund with their own funds (

Reimbursement of FSS postings

To make a decision on the allocation of funds, the branches of the Social Insurance Fund carry out a desk audit of the provided package of documentation, which requires the provision of copies of documents certified by the employer confirming the correctness of the costs incurred and their validity.

Application for FSS reimbursement

The application must be accompanied by supporting copies of documents justifying the insured event (copies of sick leave, work records, certificates of benefit calculation, certificate of birth of a child, certificates from the second parent’s place of work, birth and death certificates and other documents). All of them must be sealed and signed by authorized persons.

Based on the results of the reporting period, if the amount of such expenses turns out to be less than the amount of accrued contributions, then only the difference between them is subject to payment. Then there is no point in contacting the FSS. The Tax Service will check the single calculation report, in which enterprises and individual entrepreneurs reflect both contributions and expenses, then report the result to the Social Insurance Fund. The Foundation will also decide whether to read the report. If the decision is positive, the tax office will either offset or return the difference to the policyholder. Otherwise, the Federal Tax Service will make a demand for the transfer of contributions.

How to reimburse the costs of paying funeral benefits from the Russian Federal Social Insurance Fund

In May, the organization paid its employee a funeral benefit in the amount of 5,227.28 rubles. in connection with the death of a minor child. The accountant reduced contributions to the Russian Social Insurance Fund for January 2021 by this amount.

apply for the allocation of funds necessary to pay funeral benefits (compensation for the costs of paying for funeral services) to the territorial body of the Federal Social Insurance Fund of Russia at the place of your registration. This procedure is provided for in Part 2 of Article 4.6 of the Law of December 29, 2021 No. 255-FZ.

offset the excess against upcoming payments of contributions to the Social Insurance Fund of Russia within the billing period (Part 2.1 of Article 15 of the Law of July 24, 2021 No. 212-FZ).