In this material, we have summarized samples of payment orders for the payment of insurance premiums in 2021. Examples of payment slips relate to pension, social, medical and injury insurance contributions and are available for download. The article explains the basic rules for filling out payment orders, provides the BCC for insurance premiums for 2021, and deciphers the fields of payment orders for the transfer of contributions for employees. The article may also be useful to individual entrepreneurs with employees. If an individual entrepreneur pays insurance premiums only “for himself” in 2021, then in the article you can see the current BCCs for filling out payment orders.
Introductory information: types of insurance premiums in 2018
Insurance premiums are mandatory payments that organizations or individual entrepreneurs pay from their own funds for the social insurance of their employees. In some cases, individual entrepreneurs are required to pay insurance premiums “for themselves” (clause 3 of article 8 of the Tax Code of the Russian Federation, article 3 of Law No. 125-FZ). The procedure for calculating and paying insurance premiums depends on the type of social insurance. Compulsory social insurance can be of the following types:
- pension insurance (“pension contributions” or “OPS”);
- insurance for temporary disability and in connection with maternity (“social contributions” or “VNiM”);
- health insurance (“medical contributions” or “CHI”);
- insurance against industrial accidents and occupational diseases (injury contributions).
Deadlines for payment of insurance premiums in 2018: dates
In 2021, insurance premiums must be paid no later than the 15th of the next month after accrual. In 2021, the deadlines for paying insurance premiums are as follows:
- for December 2021 – 01/15/2018
- for January – 02/15/2018
- for February – 03/15/2018
- for March – 04/16/2018
- for April – 05/15/2018
- for May – 06/15/2018
- for June – 07/16/2018
- for July – 08/15/2018
- for August – 09/17/2018
- for September – 10/15/2018
- for October – 11/15/2018
- for November – 12/17/2018
- for December – 01/15/2019
Deadlines for payment and tariff of “unfortunate” contributions
The size of the contribution to the Social Insurance Fund varies from 0.2% to 8.5% of the wage fund and depends on the hazard class and type of activity of the taxpayer. There are 32 tariffs in total (Law No. 17-FZ of December 22, 2005). Find out what injury insurance rates apply in 2021 here.
Contributions must be made by the 15th of the next month. Art. 6.1 of the Tax Code of the Russian Federation establishes that if the 15th falls on a day off, the deadline is postponed to the next working day.
Read more about the deadlines for paying insurance premiums in 2021 in this article.
Every year, before April 15, each policyholder must submit an application and a certificate confirming the main type of activity to their Social Insurance Fund branch. The data is necessary to set the insurance rate for the current year.
This instruction tells you how to confirm your main activity.
Explanation of the fields of the payment slip for payment of contributions
Below we provide a breakdown of the main fields of the payment order that must be filled out in order to transfer insurance premiums in 2021.
| Field | Filling |
| Payer status, field 101 | Payer of insurance premiums – “01” |
| Payer's TIN, field 60 | TIN of the organization |
| Payer checkpoint, field 102 | Checkpoint of an organization, a separate division or real estate, depending on the place of payment of contributions |
| Payer, field 8 | name of the organization or “isolation” |
| Recipient's TIN and KPP, fields 61 and 103 | TIN and checkpoint of the Federal Tax Service to which you submit your reports. |
| Details of the Federal Tax Service | Details of the Federal Tax Service directly there or on the Federal Tax Service website in the “Electronic” section (https://service.nalog.ru/addrno.do) |
| Recipient, field 16 | UFK for ______ (indicate the name of the subject of the Russian Federation where you pay insurance premiums), and then in brackets - the name of your Federal Tax Service. For example, “UFK for Moscow (IFTS No. 22 for Moscow)” |
| Code, field 22 | current payment – “0” |
| KBK | field 104 – KBK tax or insurance premiums |
| OKTMO | field 105 – OKTMO at the address of the organization, OP or real estate, depending on the place of payment of taxes and contributions. You can find out the code using the “Find out OKTMO” service on the Federal Tax Service website – https://nalog.ru/rn77/service/oktmo/ |
| Reason for payment, field 106 | – current payment – “TP”; – arrears – “ZD”; – arrears at the request of the Federal Tax Service – “TR”; – arrears according to the inspection report before the Federal Tax Service makes a demand – “AP” |
| Period, field 107 | For TP or ZD - the period for which you pay contributions, in the format XX.YY.YYYY. XX – frequency of payment: – month – MS; – quarter – KV; – half a year – PL; – year – GD; – YY – payment period: month number from 01 to 12, quarter from 01 to 04, half year 01 or 02, annual payment – 00; – YYYY – year. For example, when paying contributions for April 2021 - “MS.04.2018”; for TR – the date of payment of the tax or contribution on demand; for AP – “0” |
| Document number, field 108 | – for TP or AP – “0”; for TR – requirement number; for AP – verification decision number |
| Document date, field 109 | – for TP – the date of signing the calculation of contributions, and if it is not submitted – “0”; – for ZD – “0” – for TR – date of requirement – for AP – date of the inspection decision. |
| Payment purpose, field 24 | Text explanation + registration number of the policyholder in the fund. For example, “Insurance contributions for compulsory pension insurance for April 2021 reg. No. 567-111-000000” |
Sample payment form for payment of contributions to the Social Insurance Fund for injuries
We have prepared a transcript of each field of the payment order so that you can accurately transfer contributions to compulsory social insurance against accidents.
| Number | Props | Filling Features |
| 1 | Number | Indicate the serial number and actual date of completion of the document. In Internet banking, these details are filled in automatically. If you are preparing an order on paper, enter the following serial number of the document |
| 2 | Document date | |
| 3 | Payment type | The field is left blank |
| 4 | Taxpayer status | “01” indicates organizations “09” indicates individual entrepreneurs |
| 5 | Suma in cuirsive | All words in total are written in words without abbreviations. The value of kopecks is indicated in numbers. For example, “five rubles 12 kopecks” |
| 6 | TIN | In fields 6-8 indicate the full name, INN and KPP of the payer. In the electronic payment, the data is filled in automatically. The paper document must indicate all data in accordance with the registration information of the Federal Tax Service |
| 7 | checkpoint | |
| 8 | Name | |
| 9 | Amount in numbers | Writing the amount in numbers depends on kopecks. If the amount includes kopecks, write this: 3-25 (three rubles 25 kopecks). If the value of kopecks is zero, the field is filled in differently: 23= (twenty-three rubles) |
| 10 | Account number | The fields are intended for bank details of a company or entrepreneur. BIC contains 9 characters, current account and correspondent account - 20 each. In an electronic payment card, the field is filled in automatically |
| 11 | BIC bank | |
| 12 | Correspondent account | |
| 13 | Payer's bank | In a paper document, the field is filled out as indicated in the payer’s bank details. In the electronic payment, the data is filled in automatically |
| 14 | payee's bank | The recipient of budget payments is the territorial department of the Federal Treasury (UFK). The name of the local FSS branch is additionally indicated in brackets. Check the details for transfers with the fund’s specialists or on the FSS website. |
| 15 | Recipient's TIN | |
| 16 | Recipient's checkpoint | |
| 17 | Recipient's name | |
| 18 | BIC of the recipient's bank | |
| 19 | Recipient's account | |
| 20 | Type of operation | Payment slips for the transfer of insurance premiums are marked “01” |
| 21 | Purpose of payment | Not filled out |
| 22 | Code | Not filled out |
| 23 | Payment due date | Not filled out |
| 24 | Payment order | Enter the value “5” - the order of payments for injuries |
| 25 | Res. Field | Not filled out |
| 26 | Payment Description | In field 26, enter the name of the contribution and the fact that it is transferred to the FFOMS. Indicate for which month the contributions are transferred - this will help identify the payment in case of errors |
| 27 | Signature | The payment is signed by the individual entrepreneur or the head of the organization, who appear on the card with sample signatures and seal imprints |
| 28 | Bank mark | Filled out by bank employees |
| 29 | Seal | A stamp is affixed to the paper payment slip (if available). The field is not filled in in Internet Banking |
Where to send payments (recipient)
The recipient of payment in 2021 for all types of contributions (except for contributions for injuries) are the tax inspectorates:
- at the address of the organization or its separate division;
- at the place of residence of the individual entrepreneur.
Fill out this field according to the rules prescribed in the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. In the “Payment recipient” field, indicate the name of the Federal Treasury authority and the name of your Federal Tax Service in brackets. If you make a payment “for injuries”, then in brackets there will be an indication of the branch of the Federal Social Insurance Fund of Russia.
Payment order to the Social Insurance Fund: sample of filling out a payment order
Since there was no change of payee in 2021 for “unfortunate” contributions, the details have not changed. That is, the payment should continue to be sent to the account of the regional social insurance body in which the policyholder is registered, indicating in the payment document his TIN, KPP and details of the relevant treasury.
In addition, you must enter the following codes into your payment:
- KBK - when paying the fee, it takes the only possible value 39310202050071000160;
- payer status - for these contributions it remained corresponding to numbers 08;
- OKTMO - according to the location of the policyholder.
A sample payment order for injuries in 2021, available for download, can be found on our website.
Read about what is encrypted in the KBK in the article “KBK of insurance premiums from accidents in 2017.”
KBC for insurance premiums for 2018
The budget classification code is a mandatory payment requisite. It is reflected in field 104. The meanings of the codes are given below.
KBK for the Federal Tax Service
| Payment type | KBK |
From employee benefits | |
| Pension payments at a general and reduced rate | |
| Contributions | 182 1 0210 160 |
| Penalty | 182 1 0210 160 |
| Fines | 182 1 0210 160 |
| Additional pension payments for workers engaged in hazardous work | |
| Contributions at an additional rate that does not depend on the results of the special assessment | 182 1 0210 160 |
| Contributions at an additional rate depending on the results of the special assessment | 182 1 0220 160 |
| Penalty | 182 1 0200 160 |
| Fines | 182 1 0200 160 |
| Additional pension payments for workers engaged in heavy or dangerous work | |
| Contributions at an additional rate that does not depend on the results of the special assessment | 182 1 0210 160 |
| Contributions at an additional rate depending on the results of the special assessment | 182 1 0220 160 |
| Penalty | 182 1 0200 160 |
| Fines | 182 1 0200 160 |
For temporary disability and maternity | |
| Contributions | 182 1 0210 160 |
| Penalty | 182 1 0210 160 |
| Fines | 182 1 0210 160 |
For compulsory health insurance | |
| Contributions | 182 1 0213 160 |
| Penalty | 182 1 0213 160 |
| Fines | 182 1 0213 160 |
Individual entrepreneur contributions for himself | |
| Pension | |
| Fixed contributions to the Pension Fund | 182 1 0210 160 |
| Contributions at a rate of 1 percent on income over RUB 300,000. | 182 1 0210 160 |
| Penalty | 182 1 0210 160 |
| Fines | 182 1 0210 160 |
| Medical | |
| Contributions | 182 1 0213 160 |
| Penalty | 182 1 0213 160 |
| Fines | 182 1 0213 160 |
KBK for the Social Insurance Fund (“for injuries”)
| Payment type | KBK |
| Contributions | 393 1 0200 160 |
| Penalty | 393 1 0200 160 |
| Fines | 393 1 0200 160 |
Other fields of the payment order for the payment of NS contributions to the Social Insurance Fund
What else should you pay attention to? These are fields 104-109 of the payment slip:
- In field 104, fill in the budget classification code (KBK). Contributions for insurance against accidents and occupational diseases of employees are set to code 393 1 0200 160.
- In field 105, enter the code of the territorial-municipal entity (OKTMO), which can be found using the electronic service of the Federal Tax Service. To do this, just fill in the address of the organization or entrepreneur in the appropriate fields on the website.
- In fields 106-109, when transferring contributions to the Social Insurance Fund for injuries, the value “0” is entered.
In some cases, the employer can receive a discount of up to 40% of the amount of the insurance premium for injuries and occupational diseases. An application for a tariff reduction must be submitted no later than November 1st.
Read about how to get a discount on accident insurance premiums in our material.
