How the main BCCs for paying insurance premiums will change from 2021

From January 1, 2021, all insurance premiums must be sent to the Federal Tax Service, with the exception of the “injury” contribution, which will continue to be paid to the Federal Tax Service. In this regard, the BCC indicated in payment orders by payers should also change. These twenty-digit codes must be indicated in field 104 of the payment slip for the correct distribution of taxes and contributions going to the budget. Today, new BCCs for insurance premiums are in effect, plus for many taxes, codes for 2021 have also been adopted. In this article we will try to figure out which BCCs will be in effect next year for contributions.

Introductory information

The budget classification code (BCC) is part of the group of details that allow you to determine the ownership of the payment. Therefore, when transferring insurance premiums in 2021 to the tax inspectorates, you must fill out the payment slips correctly. New BCCs for insurance premiums from 2021 must be indicated in field 104 of the payment order. KBK consists of 20 digits. If you send insurance premiums to the old KBK in 2021, the payment will be attributed to unidentified revenues. And then you will need to clarify the payment, contact the funds and, possibly, undergo reconciliation.

New BCCs from 2021 are provided for pension, medical contributions and contributions for temporary disability and in connection with maternity. To transfer these contributions, you will need to draw up different payment orders and make payments to the tax inspectorates.

Pension contributions from payments to employees

Note!

From January 1, 2021, new BCCs for insurance contributions to the Federal Tax Service are in effect. In particular, the administrator codes (the first three digits of the KBK) have changed - 182 instead of 392. All contributions must be paid to the tax office, and not to funds (except for contributions for injuries).

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Basic payments

Pension insurance contributions from payments to employees within the limit (for 2021 it is 876,000 rubles) are charged at a rate of 22%, and from payments above the limit - at a rate of 10%. See “Limit value of the base for calculating insurance premiums for 2021: table.”

Such tariffs for 2021 have been determined and established for most organizations and individual entrepreneurs. To pay pension insurance contributions in 2021 from payments within the limit and from payments accrued in excess of the base limit, the same BCC is used - 182 1 0210 160. This is a new code.

Please note that pension insurance contributions for December 2021 must be transferred to a “special” KBK. Even if insurance premiums are transferred in January 2021 and later. For December contributions use code 182 1 0200 160.

Penalties and fines

If you pay pension insurance contributions in 2021 later than established by the Tax Code of the Russian Federation, you will have to pay a penalty. Also, payers of insurance premiums may face the need to pay fines. New BCCs are provided for these payments. However, in 2021, you may have to pay interest and penalties for the period before 2021. Then you need to use other codes. We present in the table the new BCCs for penalties and fines.

Medical contributions from payments to employees

Basic payments

From 2021, insurance premiums for compulsory health insurance must also be transferred to the Federal Tax Service. Limits on medical contributions are not approved, so they must be calculated and paid from all amounts made in favor of employees. At the same time, from 2021, for medical contributions, you also need to use the new BCC - 182 1 0213 160.

Please note that medical insurance premiums for December 2021 must also be transferred to a “special” KBC. Even if insurance premiums are transferred in January 2021 and later. For December contributions, use the new code 182 1 0211 160.

Penalties and fines

If you pay medical insurance premiums in 2021 later than established by the Tax Code of the Russian Federation, you will have to pay a penalty. Also, payers of insurance premiums may face the need to pay fines. New codes apply for these payments. For payments until 2021, the codes are different. Let's list them in the table.

Deadlines for payment of insurance premiums in 2021

In accordance with clause 3 of Article 431 of the Tax Code of the Russian Federation, insurance premiums for the past calendar month are transferred to the budget until the 15th day (inclusive) of the next calendar month. If the deadline for payment falls on a weekend or a non-working holiday, then the tax obligation is fulfilled on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Thus, insurance premiums in 2021 must be transferred no later than the dates indicated in Table 5.

Table 5 – Deadlines for payment of insurance premiums to the Federal Tax Service in 2017

So, in 2021:

1. Contributions for compulsory pension, medical and social insurance (with the exception of contributions for injuries) should be transferred to the Federal Tax Service at the place of registration using the new KBK: • contributions for December 2016 with a payment deadline in January 2021, transfer to the KBK with the new administrator code “182” – Federal Tax Service of Russia; BCC numbers from 4 to 20 remain unchanged (with the exception of pension contributions at additional tariffs); • transfer contributions for periods starting from 2021 using the KBK with the new administrator code “182” - the Federal Tax Service of Russia and the new code of the income subtype group; 2. Transfer contributions “for injuries” to the territorial offices of the Social Insurance Fund according to the previous KBK; 3. Transfer contributions to the Federal Tax Service and the Social Insurance Fund no later than the 15th day of each month.

Insurance premiums for disability and maternity in favor of employees

Basic payments

In 2021, insurance premiums for temporary disability and maternity in favor of employees must be transferred to the Federal Tax Service. These contributions are paid until payments to employees exceed the limit of 755,000 rubles. See “Limit value of the base for calculating insurance premiums for 2021: table.”

To do this, you need to draw up a separate payment order. And you need to indicate the new BCC - 182 1 0210 160.

Insurance premiums for disability and maternity for December 2016 must be transferred to a “special” CBC. Even if insurance premiums for 2021 are transferred in January 2021 and later. For December contributions, use the new code 182 1 02 02090 07 1000 160.

Penalties and fines

If you pay insurance premiums for temporary disability and maternity in 2021 at a later date than established by the Tax Code of the Russian Federation, you will have to pay a penalty. Also, payers of insurance premiums may face the need to pay fines. The codes for these payments depend on the period for which penalties and fines are transferred.

KBK in the FSS (NS and PZ) 2021

Details for transferring insurance premiums, penalties, fines:

Recipient : UFK for the Novosibirsk region (GU-Novosibirsk RO Social Insurance Fund of the Russian Federation l/s 04514С51000);

TIN 5406023745;

checkpoint 540701001;

OKTMO 50701000;

Bank : Siberian Main Directorate of the Bank of Russia, Novosibirsk;

BIC 045004001;

r/s 40101810900000010001;

KBK 393 1 0200 160 Insurance contributions for compulsory social insurance against accidents at work and occupational diseases (payment amount (recalculations, arrears and debt on the corresponding payment, including the canceled one) ( insurance contributions for compulsory social insurance against accidents at work and occupational diseases ) ;

KBK 393 1 0200 160 Insurance contributions for compulsory social insurance against accidents at work and occupational diseases (penalties on the corresponding payment) (penalties accrued for failure to pay insurance contributions on time) ;

KBK 393 1 0200 160 Insurance contributions for compulsory social insurance against accidents at work and occupational diseases (interest on the corresponding payment) (interest accrued on the amount of deferment (installment plan) for the payment of insurance premiums) ;

KBK 393 1 0200 160 Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases (amounts of monetary penalties (fines) for the corresponding payment in accordance with the legislation of the Russian Federation) (fines calculated based on the amount of accrued or unpaid (not fully paid) insurance contributions) ;

KBK 393 1 1600 140 Monetary penalties (fines) for violation of the legislation of the Russian Federation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation (in terms of the budget of the Social Insurance Fund of the Russian Federation) (federal state bodies, Bank of Russia, government bodies extra-budgetary funds of the Russian Federation)

(receipts from monetary penalties (fines):

— for violation by policyholders of the established deadline for registration as an insured;

— for failure to comply with the procedure for submitting calculations for accrued and paid insurance premiums in electronic form;

- for refusal or failure to submit documents and (or) other information required to monitor the correctness of calculation, completeness and timeliness of payment (transfer) of insurance premiums);

KBK 393 1 1600 140 Other receipts from monetary penalties (fines) and other amounts for damages credited to the budget of the Social Insurance Fund of the Russian Federation (federal state bodies, Bank of Russia, management bodies of state extra-budgetary funds of the Russian Federation) (receipts from organizations (officials) persons of organizations) other proceeds from monetary penalties (fines), including fines for administrative offenses, and other amounts for damages credited to the budget of the Social Insurance Fund of the Russian Federation) ;

KBK 393 1 1700 180 Receipts of capitalized payments of enterprises in accordance with the Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against accidents at work and occupational diseases” (federal government bodies, the Bank of Russia, management bodies of state extra-budgetary funds of the Russian Federation) (receipts from the crediting of capitalized payments of enterprises) ;

KBK 393 1 1700 180 Other non-tax revenues to the Social Insurance Fund of the Russian Federation (federal state bodies, Bank of Russia, management bodies of state extra-budgetary funds of the Russian Federation) (other revenues from non-tax revenues subject to credit to the Social Insurance Fund of the Russian Federation, for which there are no separate budget classification codes, within the competence of the Social Insurance Fund of the Russian Federation) .

Signatures Bank marks

Insurance premiums for injuries

In 2021, insurance premiums for accidents at work and occupational diseases must, as before, be transferred to the Social Insurance Fund as a separate payment account. The BCC for this type of contribution did not change in 2017.

Insurance premiums for individual entrepreneurs

Below in the table we present the BCCs that individual entrepreneurs must apply in 2017 when paying insurance premiums “for themselves.”

In 2021, payment orders for payment of insurance premiums must be completed as follows:

• in the TIN and KPP field of the recipient of the funds - TIN and KPP of the relevant tax authority administering the payment;
• in the “Recipient” field - the abbreviated name of the Federal Treasury body and in brackets - the abbreviated name of the inspection that administers the payment;
• in the KBK field - budget classification code, consisting of 20 characters (digits). In this case, the first three characters indicating the code of the chief administrator of budget revenues should take the value “182” - Federal Tax Service.

KBK insurance premiums 2021

For those who are trying to pay insurance premiums for December before the end of 2021, we will immediately clarify that contributions in December need to be transferred to funds, and to use the CBC in force in 2016. If December contributions are transferred in January 2017, then the tax office will be the recipient, which means new codes must be specified. Let us remind you that the deadline for transferring December contributions is January 16, 2021.

When paying premiums in January, do not use the old KBK - the arrears on insurance premiums in 2021 will be revealed in this case by the Federal Tax Service.

It is logical to assume that in the new KBK the first three digits will change - the code of the administrator, or, more simply put, the government agency to which the payment is made. In 2021, their value of 392 and 393 should change to 182, that is, instead of funds, payment will be made to the Federal Tax Service.

The administrator will not change regarding contributions for “injuries”, therefore, regarding insurance premiums to the FSS KBC 2021 in this part they remain the same.

In any case, transfers in 2021 need to be made only for those BCCs for insurance premiums that will be officially accepted. For now, the previous BCCs for insurance premiums in 2021 are being used according to reporting for 2021. The Federal Tax Service reported in one of its letters that starting from 2017, the BCC for insurance premiums will change in the first three digits.

Table: