What are the details of the Social Insurance Fund and the Pension Fund for paying contributions in 2021?

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Every entrepreneur, regardless of the chosen taxation regime, is required to pay contributions to the Pension Fund.

They are represented by insurance payments, and they are paid even if the businessman is not actually engaged in entrepreneurial activity. has the opportunity to obtain a receipt for payment directly from the Federal Tax Service office. Additionally, the possibility of remote payment is offered.

What details are used for payment?

For entrepreneurs, insurance premiums for themselves are mandatory payments. They are paid both in the presence and absence of employees. If an individual entrepreneur fails to make a payment on time for various reasons, he will have to pay additional sanctions and fines, and he will also have problems with the Federal Tax Service.

Attention! The requirement to pay contributions for yourself is given in the provisions of Art. 430 NK.

Previously, the process of transferring money was carried out only through the Pension Fund, but now the money is deposited into the Federal Tax Service. From 2021, significant changes have been made for businessmen. Previously, to calculate contributions, the minimum wage established by each region was taken into account. Now there is a fixed payment for yourself, and it is also possible to submit a receipt in electronic form.

The fixed contribution is paid only for the entrepreneur himself, and for hired workers it is calculated individually.

In 2021, 3 types of contributions have been established for businessmen:

• Fixed payment for yourself. With the help of these contributions, the citizen’s future pension is formed. In 2021, this payment is 40,874 rubles. Of this amount, 32,448 rubles. is transferred to compulsory pension insurance, and 8,426 rubles. is sent to health insurance. If the annual income is more than 300 thousand rubles, then you will have to pay an additional 1% on the excess, so the exact amount is calculated individually by each entrepreneur. But the total payment cannot exceed 8 * 32448 rubles.
• Contributions for employees. The amount of the fee depends on the citizen’s income, and not only the salary is taken into account, but also additional amounts received from the employer. They can be in the form of bonuses, incentive payments or allowances. 22% of total income is deducted. If a citizen receives more than 1.292 million rubles in a year, then the businessman pays 10% on the excess amount.
• Contributions to compulsory medical insurance. The payment is 8426 rubles. in a year.

All payments are transferred not to the Pension Fund, but to the Federal Tax Service, and during this process the correct details are indicated based on the pre-established BCC.

BCCs change regularly, so before making a payment it is recommended to check this information with Federal Tax Service employees, and you can also use the tax service website.

The current data is on the Federal Tax Service website , for which you select the “IP” section. Income classification codes are selected from the list of sections. Next, insurance premiums are selected, which allows you to open a section with details.

Since 2021, new BCCs for insurance payments have been approved, for which Order of the Ministry of Finance No. 99n was issued.

To display the BCC, the 104th field of the payment order is used. To determine the features of the payment, the 14th sign is taken into account :

1. 1 – payment of tax or contribution;
2. 2 – payment of fines;
3. 3 – repayment of the fine.

From the beginning of 2021, new rules for filling out payment orders have been used. This is due to a change in details, so two invoices are entered, as well as updated BICs. Previously, column 17 was used for the account number, but now this information is indicated in fields 15 and 17.

Column 15 is intended for the account number that is part of the UTS (single treasury account). Field 17 is the CEN number. Field 14 is intended for the BIC of the territorial branch of the UFK, although last year the BIC of the Central Bank branch was placed here.

The change in details for insurance premiums is due to the transition of the tax service to a system of treasury servicing of all cash receipts to budgetary organizations.

Insurance premiums are transferred to the place of registration of the company or individual entrepreneur. The recipient of the funds is the Federal Tax Service, so now money is transferred to this organization for both medical, pension and social insurance. Contributions for insurance against accidents or occupational diseases are transferred to the Social Insurance Fund.

Current details can be easily found on the official website of the Federal Tax Service, and these values ​​differ for entrepreneurs and legal entities.

To clarify the details, perform the following steps:

1. The service website opens - https://service.nalog.ru/addrno.do;
2. the status of the taxpayer represented by the individual entrepreneur or organization is indicated;
3. the exact registration address is provided;
4. select the code of the Federal Tax Service branch in which the enterprise is registered;
5. click the “Next” button;
6. A new window opens containing the current details for which insurance premiums or other payments are transferred.

From 2021, new details will be applied, so you cannot pay fees based on last year’s testimony. The adjustments affected not only account numbers, but also BIC, as well as other values.

New details were approved by Letter of the Federal Tax Service No. KCh-4-8/16504 dated 10/08/2020. Now accountants have to indicate two accounts at once on their pay slips. For example, in 2021, enterprises operating in the capital used BIC 044525000, but now instead of the last three zeros the indicator is 988.

When filling out the details “Recipient's Bank” in column 13, not only the name of the banking institution is given, but also the name of the Federal Financial Institution, for which a special sign “//” is placed.

The new indicators also apply when paying accident insurance premiums. These values ​​were published on the Federal Tax Service website. The main BCCs include :

1. payment of insurance premiums against accidents or occupational diseases – 393 1 0200 160;
2. payment of penalties – 393 1 0200 160;
3. payment of a fine – 393 1 0200 160.

When making a current payment, 0 is entered in column 22, and in other situations, the requirement for payment of the contribution received from the Federal Tax Service is examined. If you use incorrect details, the funds will not be transferred to the tax service account, which may result in penalties for late payment of contributions.

New details in payments for taxes and contributions. Table from the Federal Tax Service

Attention! Let's look at the example of contributions for 2018. Their total amount was 32,385.00 rubles.

Tip: Don't pay them every month. There is no point. We worked for the first quarter, calculated the tax, and it came out to 10 thousand rubles. So, pay these 10 thousand to the Pension Fund and the Federal Compulsory Medical Insurance Fund, and first to the Pension Fund of the Russian Federation.

Nothing for the tax authorities, because the contributions were offset against the tax. There are 22,385.00 rubles left, of which 5,840.00 are in the FFOMS.

For the second quarter, another 10 thousand in taxes came out. Again we do not pay tax, but pay to the Pension Fund. There are 12,385.00 rubles left, of which 5,840,000 are in the FFOMS.

For the third quarter, another 10 thousand in taxes came out. Again we do not pay tax, but pay to the Pension Fund.

BUT! We no longer send 10 thousand to the Pension Fund, but the remainder of the total contribution (from 26545.00), i.e. 6,545.00. And with this tranche we cover our obligations to the Pension Fund. But our tax was 10 thousand, and we paid 6,545.00. The remaining 3,455.00 is sent to the FFOMS. All that remains is to pay for honey. insurance: 5,840 - 3,455 = 2,385 rubles.

So already for the fourth quarter, when your tax amount again comes out to 10 thousand rubles, we send the remaining 2,385 to the FFOMS, and the remaining 7,615.00 to the details of the tax authorities!

If you are closing an individual entrepreneur, the tax inspector, accepting your closure documents, may require receipts confirming the fact of payment to the Pension Fund of all contributions for the year in which the closure procedure is carried out. Remember, you are not obligated to pay insurance premiums when you submit the paperwork to close! We read the article. 432 of the Tax Code of the Russian Federation, based on which this can be done within 15 days after the closure of the individual entrepreneur.

On the other hand, the insurance premium can be deducted from the tax, as we already know, which will be impossible if you transfer the money to the Pension Fund after closing, and not before. Therefore, before closing the individual entrepreneur, pay all contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund, according to the monthly calculations given above.

DETAILS FROM 01/01/2021

Recipient: UFK for Moscow (Governmental institution - Moscow regional branch of the Social Insurance Fund of the Russian Federation l/s 04734F393M0)

INN 7710030933 Checkpoint 770701001

Formation of the calculation form

Until December 31, entrepreneurs can pay the fee at any time. If you need to generate a receipt, this can be done remotely on the Federal Tax Service website.

Important! Businessmen can make the entire payment at once or distribute it over months, transferring funds in parts.

If the entrepreneur’s income for the year exceeds 300 thousand rubles, then contributions from the excess are made after December 31 of the current year.

Businessmen prefer to use the Federal Tax Service website to generate receipts for the following reasons:

• even when using online banking or mobile banking, it is not possible to use a ready-made payment system;
• at bank cash desks or at the post office you can pay contributions using a receipt, but you won’t be able to do it, so you will have to make a payment order yourself;
• On the tax office website you can not only make a payment form, but also get up-to-date information.

To generate a receipt, the following rules are taken into account:

1. Initially, you need to register on the Federal Tax Service website;
2. personal information about the taxpayer is filled out in the personal account;
3. on the main page, select the “Payment of taxes and insurance premiums” section;
4. a form opens in which some information is entered automatically;
5. click the “fill out payment document” button, which is located at the bottom of the page;
6. select the type of contribution and type of payment;
7. the period for which the receipt is generated is indicated;
8. the details of the recipient of the money are entered;
9. the details of the entrepreneur are entered, and in the “Address” line the place of registration is indicated, and not the address of the place of work;
10. when selecting the Federal Tax Service branch where the citizen is registered, the line “Federal Tax Service Code” is automatically filled in.

After completing these steps, a receipt appears, which can be paid on the website or printed, after which it is handed over to bank or post office employees. It is advisable to carry out a check to ensure that the entered data is correct.

It is also useful to read: Application for refund of overpaid insurance premiums

Changes

From January 1, 2021, the calculation and transfer of insurance deposits takes into account the requirements of Chapter. 34 “Insurance premiums” of the Tax Code of the Russian Federation. In accordance with it, insurance premiums are allocated in the taxation system on an equal basis with federal, regional and local taxes and fees. They are included in the national payments, mandatory deductions throughout the Russian Federation.

For more information about this, see “New chapter of the Tax Code of the Russian Federation since 2017 “Insurance contributions”.

The new quarterly form for calculating contributions, which was introduced in 2017, is required for companies and individual entrepreneurs that have a staff of employees. If previously reporting documentation had to be sent to the Pension Fund and the Social Insurance Fund, then in 2021 they were replaced by a common form. It is submitted to the Federal Tax Service, where the information received is checked.

For more information, see “Unified calculation of insurance premiums from 2021: rules for the new form.”

Filling out a receipt

The site has a special menu with tips, so if you follow them exactly, there will be no difficulties in creating the form. To fill it out, the data available in your personal account is used, and you also have to enter information from the taxpayer’s personal documentation.

During the process, the following nuances are taken into account:

1. in the taxpayer status of individual entrepreneurs, enter code 09;
2. the payment basis is the TP code if there are no fines or penalties;
3. When choosing a tax period, indicate “annual payment”.

If erroneous information is entered, this may cause late payment, which leads to the accrual of fines.

Contributions for injuries

From January 1, 2021, the rules for calculating, deducting and administering insurance premiums for compulsory social insurance against accidents during work and professional illnesses have not changed. It is quite possible that the BCC for the deduction of these contributions will remain the same.

Thus, no changes are planned in the FSS details for paying insurance premiums in 2017 regarding work injuries.

For more information, see “Insurance contributions to the Social Insurance Fund in 2021: what to prepare for.”

How is the receipt paid?

As soon as the payment slip is generated, it can be immediately printed or saved electronically. Using paper documentation, you can deposit funds at bank or post office branches.

It is possible to use a remote payment method, but it is available only to entrepreneurs who have previously opened a “Bank-Client” system in an accessible system. Bank cards or electronic services are used for payment.

For non-cash payment, you need to indicate the businessman’s TIN in your personal account on the Federal Tax Service website. After depositing funds, the taxpayer receives a special confirmation of payment, which can be easily saved on a computer or other device, and can also be printed.