Sample of filling out payment slips for contributions c. Sample of filling out a payment order (PFR, Social Insurance Fund contributions for employees)

Insurance premium payments have changed in 2017. See how to now fill out the payer status in the payment order, payment purpose, BCC. Download a sample payment slip for payment of insurance premiums in 2017 with new details in the article.

From April 25, the procedure for filling out payment orders has been updated. Order of the Ministry of Finance dated April 5, 2017 No. 58n amended the previously existing procedure for filling out payment slips (Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n). Sample payment slip for insurance premiums in 2017 with new details you will find in this material.

How to fill out a payment order for insurance premiums in 2017

for compulsory pension insurance;
on health insurance;
in case of temporary disability and in connection with maternity.

New one pinned:

status in the payment order for insurance premiums in 2017;
rules for processing payments when transferring taxes and contributions for third parties.

Important article:
Anyone can pay taxes for a company

Insurance premium payments in 2017 became in many ways similar to tax payment orders. The only differences are:

payer status (field 101);
KBK (field 104).

The purpose of payment for insurance premiums 2017 (field 24) in each specific case sounds unique.

Please note: " " will help you fill out the payment form for contributions with new details. The online service will calculate contributions and show samples of payment orders for payment of contributions to the Federal Tax Service and Social Insurance Fund.

Status in the payment order for insurance premiums in 2017 (field 101)

The correct code in field 101 of the payment slip for companies is 01, not 14. The Federal Tax Service reported this in a letter dated February 3, 2017 No. ZN-4-1/1931. And from April 25, 2017, the Ministry of Finance made changes to the official procedure for filling out payment slips.

Reference
If the accounting staff is small, you can entrust the calculation of salaries, contributions and personal income tax. The online service tracks changes and updates automatically. .

Payment orders byinsurance premiums in 2017 banks technically could not accept with code 14. Therefore, the tax authorities decided to open payment cards with code 01. Use this code in the payment for contributions for June, which must be transferred before July 17. The tax authorities promise to recode the contributions that you previously paid with other codes themselves.

Opinion
Contributions will reach the inspection regardless of the code in field 101 of the payment

An incorrect payer status in field 101 is not a critical error. The main thing is that the payment card contains the correct details of the recipient and KBK. Then the contributions will reach the inspectorate. If the company did not make a mistake in these details and transferred the money on time, then the inspectorate has no reason to charge penalties.

Oleg BUBNOV, Advisor to the State Civil Service of the Russian Federation, 2nd class

KBK in payment for insurance premiums in 2017

Please note that for most contributions accrued before January 1, 2017 and after this date, officials have developed. Therefore, you should not blindly copy payment slips with contributions. Otherwise, at least one error will be guaranteed. Better yet, check the KBK against our table and look at samples of payment orders for contributions for June 2017 (below).

KBC on insurance premiums in 2017

Type of payment	KBK
Type of payment	contributions for 2016	contributions starting from 2017
Employee contributions Regular pension contributions
Contributions	182 1 02 02010 06 1000 160	182 1 02 02010 06 1010 160
Penalty	182 1 02 02010 06 2100 160	182 1 02 02010 06 2110 160
Fines	182 1 02 02010 06 3000 160	182 1 02 02010 06 3010 160
Additional pension contributions at tariff 1
Contributions	182 1 02 02131 06 1010 182 1 02 02131 06 1020
Penalty	182 1 02 02131 06 2100 160	182 1 02 02131 06 2100 160
Fines	182 1 02 02131 06 3000 160	182 1 02 02131 06 3000 160
Additional pension contributions at tariff 2
Contributions	182 1 02 02132 06 1010 160, if the tariff does not depend on the result of the special assessment 182 1 02 02132 06 1020 160, if the tariff depends on the result of the special assessment
Penalty	182 1 02 02132 06 2100 160	182 1 02 02132 06 2100 160
Fines	182 1 02 02132 06 3000 160	182 1 02 02132 06 3000 160
Medical fees
Contributions	182 1 02 02101 08 1011 160	182 1 02 02101 08 1013 160
Penalty	182 1 02 02101 08 2011 160	182 1 02 02101 08 2013 160
Fines	182 1 02 02101 08 3011 160	182 1 02 02101 08 3013 160
Contributions for disability and maternity
Contributions	182 1 02 02090 07 1000 160	182 1 02 02090 07 1010 160
Penalty	182 1 02 02090 07 2100 160	182 1 02 02090 07 2110 160
Fines	182 1 02 02090 07 3000 160	182 1 02 02090 07 3010 160
Contributions for injuries
Contributions	393 1 02 02050 07 1000 160	393 1 02 02050 07 1000 160
Penalty	393 1 02 02050 07 2100 160	393 1 02 02050 07 2100 160
Fines	393 1 02 02050 07 3000 160	393 1 02 02050 07 3000 160
Contributions from entrepreneurs for themselves Pension contributions
Fixed contributions to the Pension Fund based on the minimum wage	182 1 02 02140 06 1100 160	182 1 02 02140 06 1110 160
Contributions at a rate of 1 percent on income over RUB 300,000.	182 1 02 02140 06 1200 160	182 1 02 02140 06 1110 160
Penalty	182 1 02 02140 06 2100 160	182 1 02 02140 06 2110 160
Fines	182 1 02 02140 06 3000 160	182 1 02 02140 06 3010 160
Medical fees
Contributions	182 1 02 02103 08 1011 160	182 1 02 02103 08 1013 160
Penalty	182 1 02 02103 08 2011 160	182 1 02 02103 08 2013 160
Fines	182 1 02 02103 08 3011 160	182 1 02 02103 08 3013 160

Purpose of payment in the payment slip for insurance premiums

In the payment purpose, indicate the type of contributions and the period for which they are transferred (for example, “for June”). Please note that, unlike last year’s payments to the Pension Fund of the Russian Federation and the Social Insurance Fund, the purpose of the payment does not require the registration number of the policyholder, which was assigned by the funds during registration.

Other new details in the payment for insurance premiums in 2017

As the recipient of insurance premiums, in field 16, indicate the abbreviated name of the Federal Treasury body, in brackets - the name of the Federal Tax Service. In field 61, put the INN of the tax office, in field 103 - its checkpoint. In fields 13, 14, 15 and 17— bank details tax - BIC, correspondent account of the recipient's bank with the Bank of Russia, bank account number of your Federal Tax Service.

When transferring 2017, do not forget to also indicate the basis of payment in field 106 (if the payment is current - “TP”) and the tax period in field 107 (if contributions are for June 2017, write “MS.06.2017”). If payments are current, fields 108 and 109 should contain zeros. Otherwise, you need to transfer the number and date of the document on the basis of which the payment is transferred.

Samples of payment orders for insurance premiums in 2017

See what it should look like payment order for insurance premiums in 2017 (sample below). To avoid mistakes in your documents, check ours.

Payment of contributions to the Pension Fund in 2017 - sample

(health insurance)

Samplepayment order forpayment of insurance premiums in 2017"for injuries"

Where can I download sample payment slip for 2017 for payment of insurance premiums

Below you can download for free sample of filling out a payment order for insurance premiums 2017:

for pension insurance;
for health insurance;
for social insurance.

Sample payment slip for contributions in 2017 with new details for the Moscow region

On May 5, 2017, the details of the Federal Treasury for the Moscow Region have changed. Accordingly, the sample payment slip for insurance premiums to the Federal Tax Service in 2017. A table with new details is below.

New details of the Federal Treasury for the Moscow Region (from May 5)

Important!
Insurance premiums in case of industrial injuries and occupational diseases were left to social insurance. Therefore, payments did not change

Payments for contributions in 2017: answers to frequently asked questions

Among new KBK There are no separate codes for additional pension contributions for 2016. Although the codes for other contributions are divided by year. Did the companies that paid additional contributions for December 2016 to the BCC for 2017 in January do the right thing?

Yes, that's right. The BCC for these contributions is not divided into periods before and after January 1, 2017, since this is not necessary. All contributions for additional tariffs, including for December 2016, must be transferred to unified codes from January 1.

Where can an entrepreneur pay contributions at a rate of 1 percent on income over 300,000 rubles? for 2016?

To the inspectorate at the place of registration. On the payment slip you must write the Federal Tax Service as the recipient and enter a new BCC.

In December, the fund sent the company a demand for arrears in contributions. The company did not have time to transfer the money in 2016. How to act in 2017 - wait for a repeat requirement from the inspectorate?

No, you need to pay the arrears to the inspectorate based on the old requirement. It doesn't matter that the fund put him up. BCC provide a new one from the codes established for payments for December 2016. The funds will transmit information about the debts of each company to the Federal Tax Service. If the organization does not pay off the arrears, inspectors will block the required amount in the current account and then write it off.

What should companies pay attention to if they want to return overpayments of contributions this year?

If we are talking about overpayments for 2014-2016, then you need to contact the Pension Fund or the Social Insurance Fund for a refund. The funds will make a decision on the organization’s application and transfer it to the Federal Tax Service. The inspection will return the money. If the company wants to return or offset the overpayment for 2017, then applications on approved forms must be submitted to the inspectorate.

Inspectors will overpay contributions according to the rules of tax refund and offset. The only caveat: it will not be possible to return pension contributions if the Pension Fund of the Russian Federation posted these payments on the personal accounts of individuals (clause 6.1 of Article 78 of the Tax Code of the Russian Federation).

Application to the inspectorate to clarify the payment of contributions

If payment order for insurance premiums 2017 the company sent it on time, but made a mistake in the details, sometimes they can be clarified. For example, if there is a deficiency in the recipient’s TIN or BCC.

If the tax authorities clarify the payment, the company is considered to have paid the tax on time. Therefore, inspectors must reset the penalties. A sample of such a statement can be downloaded below.

Sample application for clarification of payment for insurance premiums in 2017

To the head

Inspectorate of the Federal Tax Service of Russia No. 13 for Moscow

IN. Simakov

from LLC "Raduga"

INN/KPP 7713123456/771301001

Address: 173000, Moscow, st. Mikhalkovskaya, 10

Ref. No. 25/02 dated 03/06/2017

STATEMENT
about clarification of erroneous payments
(error in KBK)

In field 104 of the payment order dated 02/13/2017 No. 50 for the transfer of contributions to pension provision for January 2017, the organization indicated the wrong BCC - 182 102 02010 06 1000 160. The correct BCC - 182 1 02 02010 06 1010 160.

In accordance with paragraphs 7 and 9 of Article 45 of the Tax Code of the Russian Federation, we ask you to make a decision to clarify the payment.

In 2017, fill out payment orders for the payment of taxes and insurance premiums using the form approved by Bank of Russia Regulation No. 383-P dated June 19, 2012 (Appendix No. 3). The payment form in 2017, as before, includes certain fields that are assigned numbers (highlighted in red). Each such field is intended for a unique detail that is filled in (or not filled in) for the purpose of transferring taxes and insurance premiums in 2017.

Filling rules

The rules for filling out payment orders when transferring payments to the budget in 2017 are determined by Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. These rules apply to everyone who transfers payments to the budget system of the Russian Federation:

payers of taxes, fees and insurance premiums;
tax agents;
payers of customs and other payments to the budget;
third parties who pay taxes or insurance premiums “for others.” Cm. " ".

The listed persons must correctly understand how to fill out payment orders in 2017 so that their payments are received as intended and do not have to look for paid taxes or insurance premiums. For these purposes, it recommends paying attention to the table, which contains a breakdown of the fields of the payment order and provides recommendations for drawing up and filling out individual codes. The table already takes into account all changes that came into force on January 1, 2017.

Payment field		Filling
Payer information
TIN		Enter the TIN of the payer of payments into the budget (including the tax agent). In this case, the first and second characters cannot immediately be zeros. The field may not be filled in for individuals if they indicated SNILS in field 108 or UIP in field 22. In all other cases, it is necessary to indicate the TIN
checkpoint		Specify the checkpoint of the payer of payments to the budget (including a participant in foreign economic activity, a tax agent). Payers - individuals indicate zero (“0”) in this field. For organizations, the first and second characters cannot be zeros at the same time
Payer		Organizations (separate divisions) indicate their name of the organization
		Individual entrepreneurs indicate the surname, first name, patronymic (if any) and in brackets - “IP”, registration address at the place of residence or registration address at the place of residence (if there is no place of residence). Please include a “//” sign before and after the address information.
		Notaries engaged in private practice indicate the last name, first name, patronymic (if any) and in brackets - “notary”, registration address at the place of residence or registration address at the place of residence (if there is no place of residence). Please include a “//” sign before and after the address information.
		Lawyers who have established law offices indicate their last name, first name, patronymic (if any) and in brackets - “lawyer”, registration address at the place of residence or registration address at the place of residence (if there is no place of residence). Please include a “//” sign before and after the address information.
		The heads of peasant (farm) households indicate the last name, first name, patronymic (if any) and in brackets - “peasant farm”, registration address at the place of residence or registration address at the place of residence (if there is no place of residence). Please include a “//” sign before and after the address information.
Information about the payer (if taxes are paid by a responsible member of a consolidated group of taxpayers)
TIN		Indicate the TIN of the responsible participant in the consolidated group of taxpayers. The first and second characters cannot be zeros at the same time.

		If the payment order is drawn up by a member of a consolidated group, the field shall indicate the TIN of the responsible member of the consolidated group, whose obligation to pay tax is fulfilled
checkpoint		Indicate the checkpoint of the responsible participant in the consolidated group of taxpayers. The first and second characters cannot be zeros at the same time.

		If the payment order is drawn up by a member of a consolidated group, the field indicates the checkpoint of the responsible member of the consolidated group, whose obligation to pay tax is fulfilled
Payer		Indicate the name of the responsible participant in the consolidated group of taxpayers.

		If the payment order is drawn up by a member of a consolidated group, indicate the name of the member of the consolidated group of taxpayers and in parentheses the abbreviated name of the responsible participant whose obligation to pay tax is fulfilled

Field number	Field code	Field code value
Payer status
101	1	Taxpayer (payer of fees) – legal entity
	2	Tax agent
	6	Participant in foreign economic activity – legal entity
	8	An organization (individual entrepreneur) that transfers other obligatory payments to the budget
	9	Taxpayer (payer of fees) – individual entrepreneur
	10	Taxpayer (payer of fees) – notary engaged in private practice
	11	Taxpayer (payer of fees) – a lawyer who has established a law office
	12	Taxpayer (payer of fees) – head of a peasant (farm) enterprise
	13	Taxpayer (payer of fees) – other individual– bank client (account holder)
	14	Taxpayer making payments to individuals
	16	Participant in foreign economic activity – individual
	17	Participant in foreign economic activity - individual entrepreneur
	18	A payer of customs duties who is not a declarant, who is obligated by Russian legislation to pay customs duties
	19	Organizations and their branches that withheld funds from the salary (income) of a debtor - an individual to repay debts on payments to the budget on the basis of a writ of execution
	21	Responsible participant of a consolidated group of taxpayers
	22	Member of a consolidated group of taxpayers
	24	Payer – an individual who transfers other obligatory payments to the budget
	26	Founders (participants) of the debtor, owners of the debtor’s property – unitary enterprise or third parties who issued the transfer order cash to pay off claims against the debtor for mandatory payments included in the register of creditors' claims in the course of procedures applied in a bankruptcy case
	27	Credit organizations (branches of credit organizations) that have drawn up orders for the transfer of funds transferred from budget system, not credited to the recipient and subject to return to the budget system
	28	Legal or authorized representative of the taxpayer
	29	Other organizations
	30	Other individuals
KBK
104		Code budget classification(20 digits)
OKTMO
105		In the payment order, the organization must indicate OKTMO in accordance with the All-Russian Classifier, approved by order of Rosstandart dated June 14, 2013 No. 159-ST (8 digits)
Basis of payment
106	0	Contributions for injuries
	TP	Tax payments (insurance contributions) of the current year
	ZD	Voluntary repayment of debts for expired tax periods in the absence of a requirement from the tax inspectorate to pay taxes (fees)
	TR	Repayment of debt at the request of the tax inspectorate
	RS	Repayment of overdue debt
	FROM	Repayment of deferred debt
	RT	Repayment of restructured debt
	VU	Repayment of deferred debt due to the introduction of external management
	PR	Repayment of debt suspended for collection
	AP	Repayment of debt according to the inspection report
	AR	Repayment of debt under a writ of execution
	IN	Repaying the investment tax credit
	TL	Repayment by the founder (participant) of the debtor organization, the owner of the property of the debtor - a unitary enterprise or a third party of debt during bankruptcy
	RK	Repayment by the debtor of debt included in the register of creditors' claims during bankruptcy
	ST	Repayment of current debts during the specified procedures

Tax period and document number
Field value 106 “Basis of payment”	The value that must be indicated in field 107 “Tax period indicator”	The value that must be specified in field 108 “Document number”

		When filling out the field, do not put the “No” sign
TP, ZD	See table below	0
TR	The payment deadline established in the request for payment of taxes (fees). Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”)	Number of the request for payment of taxes (insurance premium, fees)
RS	The date of payment of part of the installment tax amount in accordance with the established installment schedule. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”)	Installment decision number
FROM	Deferment end date. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”)	Postponement decision number
RT	The date of payment of part of the restructured debt in accordance with the restructuring schedule. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”)	Restructuring decision number
PB	The date of completion of the procedure used in the bankruptcy case. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”)
PR	The date on which the suspension of collection ends. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”)	Number of the decision to suspend collection
IN	Date of payment of part of the investment tax credit. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”)	Number of the decision on granting an investment tax credit
VU	External management completion date. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”)	Number of the case or material considered by the arbitration court
AP	0	Inspection report number
AR	0	Number of the enforcement document and the enforcement proceedings initiated on the basis of it
0	0	0

Tax period, if the basis of payment is “TP, ZD”
		Description
The first two digits of the indicator are intended to determine the frequency of payment of taxes (insurance premiums, fees) established by the legislation on taxes and fees
MS		Monthly payments
HF		Quarterly payments
PL		Semi-annual payments
GD		Annual payments
In the 4th and 5th digits of the tax period indicator, enter the number:
from 01 to 12		Months
from 01 to 04		Quarter
01 or 02		Half-year
In the 3rd and 6th digits of the tax period indicator, put dots as dividing marks
The year for which the tax is transferred is indicated in 7–10 digits of the tax period indicator

When paying tax once a year, enter zeros in the 4th and 5th digits of the tax period indicator

If the annual payment provides for more than one deadline for paying the tax (fee) and specific dates for paying the tax (fee) are established for each deadline, then indicate these dates in the tax period indicator

For example, the frequency of payment is indicated as follows:

"MS.03.2017"; "KV.01.2017"; "PL.02.2017"; "GD.00.2017"

Date of payment basis document
Payment basis code (field 106)	What date is entered in field 109
TP	date of signing tax return(calculation)
ZD	«0»
TR	date of the tax authority's request for payment of tax (insurance contribution, fee)
RS	date of decision on installment plan
FROM	date of decision to postpone
RT	date of decision on restructuring
PB	date of the arbitration court's decision to initiate bankruptcy proceedings
PR	date of decision to suspend collection
AP	date of the decision to prosecute for committing a tax offense or to refuse to prosecute for committing a tax offense
AR	date of the writ of execution and the enforcement proceedings initiated on its basis
IN	date of decision to grant investment tax credit
TL	date of the arbitration court ruling on the satisfaction of the statement of intention to repay the claims against the debtor

Payment order
Field number	The value that the field takes	Reasons for writing off funds
21	3	When transferring taxes and mandatory insurance contributions (as well as penalties and fines for these payments), the values “3” and “5” can be indicated in field 21 “Payment order”. These values determine the order in which the bank will make payments if there are not enough funds in the organization's account. The value “3” is indicated in payment documents issued by tax inspectorates and branches of extra-budgetary funds during forced debt collection. The value “5” is indicated in payment documents that organizations draw up independently. Thus, other things being equal, orders from organizations to transfer current tax payments will be executed later than requests from regulatory agencies to pay off arrears. This follows from the provisions of paragraph 2 of Article 855 Civil Code RF and is confirmed by letter of the Ministry of Finance of Russia dated January 20, 2014 No. 02-03-11/1603
	5

Unique Payment Identifier (UPI)
Props number	Props value
22	The “Code” field must contain a unique payment identifier (UPI). This is 20 or 25 characters. The UIP must be reflected in the payment order only if it is established by the recipient of the funds. The values of the UIP must also be communicated to payers by recipients of funds. This is stated in paragraph 1.1 of the Bank of Russia instruction dated July 15, 2013 No. 3025-U.

	When paying current taxes, fees, insurance premiums calculated by payers independently, additional identification of payments is not required - the identifiers are KBK, INN, KPP and other details of payment orders. In these cases, it is enough to indicate the value “0” in the “Code” field. Banks are obliged to execute such orders and do not have the right to require filling out the “Code” field if the payer’s TIN is indicated (letter of the Federal Tax Service of Russia dated April 8, 2016 No. ZN-4-1/6133).

	If the payment of taxes, fees, and insurance premiums is made at the request of regulatory agencies, the value of the UIP must be indicated directly in the request issued to the payer. Similar explanations are contained on the official website of the Federal Tax Service of Russia and in the letter of the Federal Tax Service of Russia dated February 21, 2014 No. 17-03-11/14–2337

Sample of filling out a payment form

Using the table below, you can fill out a payment order for the payment of taxes and insurance premiums in 2017. Here is a sample of filling out a payment order.

In 2019, the Federal Tax Service will continue to administer contributions from all organizations and individual entrepreneurs for compulsory pension insurance, compulsory medical insurance, as well as compulsory social insurance in case of temporary disability and in connection with maternity. Let's try to figure out how to fill out payment orders correctly and what has changed in the order of their preparation.

Payments for compulsory social insurance against industrial accidents and occupational diseases remained under the jurisdiction of the FSS. Their payment is made in the same way as in previous periods.

The passions over the misunderstanding regarding the status of the taxpayer have subsided: the Central Bank, the Ministry of Finance and the Federal Tax Service have agreed that the status in the payment for insurance premiums in 2019 for legal entities“01” is indicated, when paying by an individual entrepreneur - “09”.

Payment terms

This year the payment terms remain the same. Insurance payments must be transferred to legal entities before the 15th day of the month following the reporting month. If this day falls on a weekend or holiday, the payment date is postponed to the next business day. For example, in 2019, April 15 is Monday, therefore, there will be no transfers.

Other deadlines have been established for individual entrepreneurs:

OPS from income up to 300,000 rubles. — until December 31, 2019;
OPS for income above 300,000 rubles. - until July 1 of the year following the reporting year;
Compulsory medical insurance - until December 31, 2019

What to pay attention to when filling out payment orders

When filling out payment orders, you must follow some rules.

Regardless of what period the payments relate to, in 2019 payments for compulsory insurance are sent to the Federal Tax Service.
The amount in payments for compulsory insurance is indicated in rubles and kopecks.
Don't forget to indicate the period to which the payment relates! For legal entities, this is always a MONTH, the format is presented in the example of a payment for insurance transfers. To avoid mistakes, DO NOT COPY the previous payment. Create insurance premium payments anew each time and carefully fill out all the data, then carefully check in the printed form format, since otherwise you may miss, for example, an incorrect taxpayer status.
Incorrect indication of the Treasury account where payments are sent is a reason not to credit the money for its intended purpose. Be careful.
Special attention It is worth paying attention to field “104”, where the BCC is entered. These codes change quite often, so you need to check they are up to date.

Examples of payment orders for insurance premiums 2019 are presented below.

Sample payment form for compulsory medical insurance contributions for legal entities

Sample payment form for insurance premiums 2019 for individual entrepreneurs (health insurance)

KBK relevant in 2019 for legal entities

In 2019, when paying insurance premiums, it is necessary to use the new BCC.

For legal entities, when paying insurance contributions from employee salaries, the following codes are used:

OPS - 182 1 02 02010 06 1010 160;
Compulsory medical insurance - 182 1 02 02101 08 1013 160;
compulsory social insurance in case of temporary disability and in connection with maternity - 182 1 02 02090 07 1010 160;
compulsory social insurance against industrial accidents and occupational diseases - 393 1 02 02050 07 1000 160 (paid to the Social Insurance Fund).

Fixed contributions for individual entrepreneurs

According to subparagraph 2 of paragraph 1 of Article 419 and paragraph 1 of Article 430 of the Tax Code of the Russian Federation, an individual entrepreneur is obliged to pay contributions for compulsory health insurance and compulsory medical insurance. Individual entrepreneurs are not required to pay payments in case of temporary disability and maternity, but can do so on a voluntary basis.

The Tax Code clearly defines the amounts of transfers for compulsory medical insurance and compulsory health insurance. If a businessman’s income does not exceed 300,000 rubles, he will need to pay for the needs of the OPS:

RUB 29,354 - in 2019;
RUB 32,448 — in 2020

If the income exceeds 300,000 rubles, then in addition to the indicated amounts it is necessary to add 1% of the amount exceeding 300,000. In this case, the amount of deductions for mandatory pension insurance cannot exceed:

RUB 234,832 - 2019;
RUB 259,584 — 2020

As for fixed payments for compulsory medical insurance for individual entrepreneurs, they will be:

6884 rub. - 2019;
8426 rub. — 2020

KBC for individual entrepreneurs

Individual entrepreneurs must use the following codes:

compulsory pension insurance (“for yourself”) - 182 1 02 02140 06 1110 160;
health insurance individual entrepreneur for yourself - 182 1 02 02103 08 1013 160.

Penalties for insurance premiums: sample payment order

For violation of payment deadlines, penalties may be charged, which must also be paid using payment slips. There are special KBKs for their payment.

Alimony, payments under writs of execution for the recovery of harm caused to life and health.
Payments under executive documents related to the remuneration of employees, and remuneration for the results of intellectual activity.
Salary and other remuneration for work at the initiative of the employer, transfer of arrears of taxes and contributions, as well as penalties on them.
Transfer of money under other types of executive documents.
Other payments not specified in the paragraphs above.

Field number 22. Intended to indicate the UIP code. Almost always “0” is entered in the field. You will only have to fill in the field with a specific digital value if the Federal Tax Service specifies the UIP in its request for the transfer of taxes.

Field No. 101. This field characterizes the payer status. There are more than 20 of them, but most often only a few are needed: “01” - for transferring taxes and fees to the Federal Tax Service, “02” - for payments made tax agents(for example, when paying personal income tax) and code “08” - for paying insurance premiums.

How to apply for payment for contributions from 2017?

If you decide to close the debt on December contributions before the end of 2016, fill out the payment according to the old rules and send the money to the fund accounts (the same as in November, October, etc.).

If you pay contributions from your December salary in January, indicate the details of the Federal Tax Service in the payment order (letter of the Federal Tax Service of the Russian Federation dated December 5, 2016 No. ZN-4-1/23090@, information letter of the Federal Tax Service dated December 8, 2016, letter of the Federal Tax Service of the Russian Federation dated December 1, 2016 No. ZN-4-1/22860@).

Despite the fact that there will be a single calculation for premiums, you will have to pay premiums the same way as before - separately for each type of insurance.

New CBCs are registered with the Ministry of Justice. If no changes are made to the order on the BCC, then in 2017 contributions will need to be paid according to the codes indicated below.

BCC for December contributions transferred in January 2017:

1. Contributions to compulsory pension insurance - 182 1 02 02010 06 1000 160

2. Contributions for compulsory health insurance - 182 1 02 02101 08 1011 160

3. Contributions in case of disability and maternity - 182 1 02 02090 07 1000 160

4. Contributions for injuries - 393 1 02 02050 07 1000 160

Please note that the BCC for December contributions paid in 2017 and the BCC for January contributions will be different.

Since contributions for injuries will continue to be sent to the Social Insurance Fund account, the BCC still begins with the code “393” and remains unchanged. But for other types of contributions, the change in the insurance premium administrator also affected the KBK (now all KBK begin with the code “182”).

BCC for contributions for reporting periods 2017:

1. Contributions to compulsory pension insurance -182 1 02 02010 06 1010 160

2. Contributions for compulsory health insurance - 182 1 02 02101 08 1013 160

3. Contributions in case of disability and maternity - 182 1 02 02090 07 1010 160

4. Contributions for injuries - 393 1 02 02050 07 1000 160.

KBK for individual entrepreneurs fixed contributions for 2016, transferred in 2017:

1. Individual entrepreneur contributions to mandatory pension insurance (26% of the minimum wage) -182 1 02 02140 06 1100 160

3. Individual entrepreneur contributions to compulsory medical insurance (5.1% of the minimum wage) - 182 1 02 02103 08 1011 160

BCC for individual entrepreneurs for fixed contributions for 2017:

1. Individual entrepreneur contributions to mandatory pension insurance (26% of the minimum wage) -182 1 02 02140 06 1110 160

2. Contributions of individual entrepreneurs to compulsory pension insurance from incomes over 300 thousand rubles. — 182 1 02 02140 06 1200 160

3. Individual entrepreneur contributions to compulsory medical insurance (5.1% of the minimum wage) - 182 1 02 02103 08 1013 160

Service expert Standard

Rogacheva E.A.

Field 101 “Payer status”. In field 101 of payment slips for payment of insurance premiums, companies must indicate payer status 01, and entrepreneurs - 09. Status 01 is now called “Taxpayer (payer of fees, insurance premiums<…>)". Officials ruled out code 14 completely. In payments for contributions for injuries, in field 101, continue to indicate 08.

Field 105 “OKTMO Code”. In this field, provide the OKTMO of the municipality of eight characters (clause 6 of Appendix 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n). Previously, it was possible to indicate OKTMO with both 8 characters and 11 characters.

Fields 106-109. Fill out these fields in the same way as in tax payments. For example, if you are transferring contributions for May, enter “MS.05.2017” in field 107. In the payment form for contributions in case of injury, do not fill out fields 106-109, put 0. They are filled out only when making payments to the tax office.

Field 110 “Payment type”. In payments for taxes and contributions, still do not fill in this field.

Samples of payment slips

In field 104 you indicate the BCC. See the table with the KBK for 2017 below. Check if the recipient's bank details have changed. For example, from May 5, 2017, in the , which the company transfers to inspections near Moscow, new details must be entered. Look them up on your tax office website, as well as in samples 3 and 4 below. Payments with old details will be listed as unknown.