Health insurance budget classification code. CBC for insurance contributions to extra-budgetary funds of the Russian Federation

Since 2017, control over the calculation and payment of insurance premiums has been transferred from the funds to the Federal Tax Service, and therefore the details of payment documents will change. For the next year, new BCCs have already been approved: insurance premiums for employees and to the Pension Fund in 2016 for individual entrepreneurs for themselves.

What is KBK

KBK or budget classification code are the details in payment and banking documents on the basis of which the amounts transferred by the payer are distributed. If an incorrect BCC is indicated, the payment will be considered paid, but due to the fact that it was distributed incorrectly, the payer will be considered arrears. To understand this issue, you will have to search for the payment and redistribute it.

With regard to the payment of insurance premiums for employees and individual entrepreneurs for themselves, the situation is complicated by the fact that in 2017 the recipient of payments is changing. Contributions for compulsory pension and health insurance, as well as contributions in case of temporary disability and maternity, are now paid to the tax office. Only contributions for injuries for workers continue to be paid to the social insurance fund.

The bulk of the insurance premiums paid by policyholders in 2016 have already gone to the details of the funds (PFR, Compulsory Medical Insurance Fund, Social Insurance Fund). But the additional contribution of the individual entrepreneur for himself (1% if the annual income limit of 300 thousand rubles is exceeded), if it has not yet been paid this year, must be transferred to the Federal Tax Service. For employers, the important question is: which BCCs should they pay insurance premiums for December 2016 in January 2017?

Important: the rates of insurance premiums for employees and individual entrepreneurs for themselves in 2017 remained the same. The change in calculating the age pension for individual entrepreneurs was caused by an increase in the minimum wage (the minimum wage in 2017 is 7,500 rubles), and not by an increase in tariffs.

New BCCs for contributions

The KBK directory for 2017 is given in Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n as amended by Order of the Ministry of Finance of Russia dated December 7, 2016 No. 230n. The same document also changed the income codes for different taxation systems and state duties.

New BCCs for insurance premiums since 2017 are reflected in this transition table (the code is indicated in field 104 of the payment). The table was prepared by the Federal Tax Service; the original file in Excel format can be downloaded from this link.

Payment type	New KBK since 2017

Insurance contributions for compulsory pension insurance in a fixed amount, paid by individual entrepreneurs for themselves (formerly known as minimum fixed insurance contributions to the Pension Fund of the Russian Federation in 2016 for individual entrepreneurs)	182 1 02 02140 06 1100 160
Insurance premiums for compulsory health insurance paid by individual entrepreneurs for themselves (formerly known as contributions to the Compulsory Medical Insurance Fund)	182 1 02 02103 08 1011 160
Additional insurance contributions for compulsory pension insurance of individual entrepreneurs for themselves, paid on income exceeding 300 thousand rubles (formerly called 1 percent additional insurance contributions to the Pension Fund of the Russian Federation in 2016 for individual entrepreneurs)	182 1 02 02140 06 1200 160
	182 1 02 02010 06 1000 160
	182 1 02 02101 08 1011 160
	182 1 02 02090 07 1000 160
	182 1 02 02131 06 1010 160
	182 1 02 02131 06 1020 160
	182 1 02 02132 06 1010 160
	182 1 02 02132 06 1020 160

Insurance contributions for compulsory pension insurance in a fixed amount, paid by individual entrepreneurs for themselves (including from income over 300,000 rubles)	182 1 02 02140 06 1110 160
Insurance premiums for compulsory health insurance paid by individual entrepreneurs for themselves	182 1 02 02103 08 1013 160
For compulsory pension insurance of employees	182 1 02 02010 06 1010 160
For compulsory health insurance for employees	182 1 02 02101 08 1013 160
In case of temporary disability and in connection with maternity	182 1 02 02090 07 1010 160
Additional insurance contributions for compulsory pension insurance of workers employed in hazardous working conditions, the tariff for which does not depend on the results of the special assessment	182 1 02 02131 06 1010 160
Additional insurance contributions for compulsory pension insurance of workers employed in hazardous working conditions, the tariff for which depends on the results of a special assessment	182 1 02 02131 06 1020 160
Additional insurance contributions for compulsory pension insurance for employees working in difficult working conditions, the tariff for which does not depend on the results of the special assessment	182 1 02 02132 06 1010 160
Additional insurance contributions for compulsory pension insurance for employees working in difficult working conditions, the tariff for which depends on the results of a special assessment	182 1 02 02132 06 1020 160

Please note: the latest new BCCs for insurance premiums from May 17, 2016 (approved by order of the Ministry of Finance of the Russian Federation dated May 17, 2016 No. 66n) are no longer valid!

Insurance premiums for injuries for employees (individual entrepreneurs do not pay them for themselves) are still paid to the Social Insurance Fund, so their CBC remains the same as in 2016:

393 1 02 02050 07 1000 160.

Transition period

As you can see, problems with choosing a BCC at the 2016-2017 border can arise in two situations:

When paying an additional contribution to the Pension Fund in 2016 for individual entrepreneurs for themselves (with income over 300 thousand rubles). If the entrepreneur has already paid this one percent in 2016, then the funds went to the Pension Fund details. If the payment of the additional contribution occurs before April 1, 2017, then it must be transferred to the Federal Tax Service under the new BCC (182 1 02 02140 06 1200 160).
When employers pay insurance premiums for December 2016 in January 2017. Despite the fact that contributions were accrued for the period of 2016, they are paid already in 2017. The payment is received via the tax office details. In fact, this will be the first payment by policyholders for new KBK.

In this table, we have indicated the BCC for policyholders transferring premiums for December 2016 in January 2017.

Since 2017, payments for compulsory health insurance have come under the control of the tax service. The change of addressee entailed changes in the budget classification codes that payers indicate in payment orders so that contributions fall into the required budget. Read about the current BCC for contributions to the Federal Compulsory Medical Insurance Fund for 2019 further in the article.

KBK FFOMS 2019 for employers

Out of habit, the abbreviation FFOMS is used when talking about medical contributions, although this is incorrect. Since 2017, the Pension Fund of Russia has ceased to administer medical and pension contributions; this responsibility has passed to the Federal Tax Service. Therefore, 1-3 signs of the KBK, indicating that contributions for compulsory medical insurance go to the Pension Fund, have been replaced from “392” to “182”, characteristic of taxes. Only “unfortunate” insurance premiums remained under the jurisdiction of the FSS; they retained the fund code “393”.
For 2019, new codes for payments for compulsory medical insurance have been established for legal entities and individual entrepreneurs, presented in the table:

Since medical payments are no longer managed by the FFOMS, the penalties and fines associated with them also do not go to the federal fund, but are sent to the Federal Tax Service. The KBK of the FFOMS penalty, as well as the FFOMS fine, differs from the code of the main payment of contributions only by 14 and 15 characters. Therefore, when filling out a payment order, you need to carefully check the codes so that you do not have to clarify the payment.

Important! If an organization or individual entrepreneur has debts on compulsory medical insurance contributions for 2016 and earlier, then they need to be repaid using other CBCs. The difference lies in the 16th and 17th characters of the code: for payments since 2017, the code indicates “13” (see table above), and for debts for previous periods - “11”.

KBK FFOMS IP “for yourself”

Individual entrepreneurs must pay contributions separately for their employees, and separately for themselves. For 2019, for individual entrepreneurs, the payment for compulsory medical insurance is 6,884 rubles. KBC for payment of fixed medical contributions, as well as penalties and fines for late payments for individual entrepreneurs in 2019:

Debts, penalties and fines accrued before 2017 for medical payments of individual entrepreneurs are repaid for themselves according to the KBK, in which units are placed on 16-17 acquaintances. Otherwise, the codes are identical to those indicated in the table.

Unlike contributions to compulsory medical insurance for employees, which must be transferred within 15 days after the end of the reporting month, personal medical contributions of individual entrepreneurs must be paid before the end of the reporting year. In this case, the payment can be divided into parts or the entire amount can be transferred at once - this is decided by the entrepreneur. If an individual entrepreneur divides the amount into several payments, then each time in the payment order he must indicate the BCC for fixed medical payments.

Payment order 2019 for contributions to the Federal Compulsory Medical Insurance Fund

Organizations, when filling out a payment form for the payment of medical contributions for employees, must indicate the following details:

field 101 — payer status — “01”;
field 6 - amount - the amount of contributions is equal to 5.1%, regardless of staff income;
field 104 - KBK - the code of the contribution, penalty or fine is indicated;
field 105 - OKTMO - indicate depending on the enterprise’s affiliation with a specific municipality;
field 106 - basis of payment - payment of contributions to compulsory medical insurance is recognized as a current payment, therefore the code “TP” is entered in the field;
field 107 - period - indicates the month (MS) for which contributions are transferred, for example, payment for January 2019 will have the code “MS.01.2019”.

Sample payment form for contributions to the FFOMS for organizations:

Payment details for personal medical contributions of individual entrepreneurs will differ:

field 101 — for individual entrepreneurs, status code “09”;
field 6 - individual entrepreneurs indicate part or the full amount of the fixed payment;
field 104 - BCC for personal contributions to the FFOMS;
field 107 - for individual entrepreneurs, contributions for oneself are paid for the year, so the code will be “GD.00.2019”.

Sample payment form for individual entrepreneurs for contributions to the FFOMS:

If you find errors in the KBK or other details of the payment order, please clarify the payment. To do this, send an application to the Federal Tax Service, to which attach a copy of the initial payment. You can submit your application on paper or electronically via TKS. The regulated period for responding to an application is 30 days. The Federal Tax Service will notify you of the decision to clarify the payment within five days from the date of making such a decision.

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In 2019, contributions for compulsory health insurance (CHI) are administered by the tax authorities. Therefore, calling them “contributions to the FFOMS” is not entirely correct. But be that as it may, the compulsory medical insurance payment, which is transferred to the tax office, will go towards the employee’s health insurance. And so that it falls into the income of the required budget, companies indicate special BCCs in their payments. Read about which BCCs to indicate for payments to the Federal Compulsory Medical Insurance Fund in 2019.

KBK compulsory medical insurance table for 2019

Many people habitually refer to payments for health insurance as contributions to the Federal Compulsory Compulsory Medical Insurance Fund. But this is not entirely correct. Since 2017, the funds no longer administer contributions. Now all such payments, except for “unfortunate” ones, are subject to the tax service. This also applies to payments by entrepreneurs for personal insurance. This procedure remains in 2019.

Contributions for injuries are still under the full control of the social insurance fund (SIF).

Payment	The charges themselves	Peni*	Fine*
Medical contributions for employees	182 1 02 02101 08 1013 160	182 1 02 02101 08 2013 160	182 1 02 02101 08 3013 160
Medical contributions for individual entrepreneurs	182 1 02 02103 08 1013 160	182 1 02 02103 08 2013 160	182 1 02 02103 08 3013 160

If you pay amounts for periods before 2017, the values established for the corresponding year for which penalties (fines) are paid are applied.

KBK FFOMS 2019 for employees for legal entities

For employers - legal entities and individual entrepreneurs, the “medical” code is 182 1 02 02101 08 1013 160.

In addition to the budget classification code (field 104) in the payment slip for medical contributions - in comparison with payment documents for pension and social contributions - the following will be different:

document number (each type of employee insurance has its own payment form);
amount (the payment is calculated at a rate of 5.1% regardless of the level of income of the staff - that is, no limit has been established for calculating medical contributions);
purpose of payment (in field 24 you must indicate that the amounts are transferred specifically to medical insurance (CHI), and not to any other. However, it is incorrect to indicate that these are contributions to the Federal Compulsory Medical Insurance Fund. We have already explained why).

KBK FFOMS 2019 for individual entrepreneurs

Personal insurance for businessmen has its own codes. Therefore, if an entrepreneur has mercenaries, it is important not to get confused when to indicate what values in payment orders.

For personal medical payments of individual entrepreneurs in 2019, KBK 182 1 02 02103 08 1013 160 is used.

The individual entrepreneur must pay all medical contributions for himself during the reporting year. You can transfer the entire payment at once, one-time. Or break it into any - equal or unequal - parts. Each entrepreneur sets a specific option for himself based on his wishes. In the case of several payments, each time the payment slip will indicate the established BCC.

The amount of the annual payment for 2018 is expressed in a fixed amount - 5840 rubles. (Subclause 2, Clause 1, Article 430 of the Tax Code of the Russian Federation). That is, now the payment does not depend on the minimum wage. There are no additional contributions for calculation, as is the case with pension payments.

KBK for payment of a fine for failure to submit calculations for insurance premiums

Tax officials issued a letter (dated 05/05/2017 N PA-4-11/8641) explaining the procedure for paying the fine provided for in Art. 119 of the Tax Code of the Russian Federation (for failure to submit calculations of insurance premiums within the deadline established by law). Let's introduce you to him.

In accordance with paragraph 1 of Art. 119 of the Tax Code of the Russian Federation, failure to submit a calculation of insurance premiums to the tax authority at the place of registration within the deadline established by tax legislation entails the collection of a fine in the amount of 5% of the amount of insurance premiums not paid on time, subject to payment (surcharge) on the basis of this calculation, for each full or incomplete month from the day determined for its presentation, but not more than 30% of the specified amount and not less than 1,000 rubles.

Subclause 1, clause 2, art. 46 of the Budget Code of the Russian Federation states: the amounts of monetary penalties (fines) for violation of the legislation on taxes and fees are subject to credit to the budgets of the budget system of the Russian Federation according to the standards of deductions provided for by the budget legislation of the Russian Federation in relation to the corresponding insurance premiums. At the same time, the BC RF does not establish such deduction standards.

Tax officials expressed their vision of the situation on this issue. In their opinion, the amount of the fine, determined as a percentage of the amount of insurance contributions not paid within the period established by tax legislation, subject to payment (additional payment) based on the calculation of insurance contributions, is calculated separately for each type of compulsory social insurance.

Considering the multiplicity of budget classification codes (BCC) for insurance premiums credited to the same state extra-budgetary fund, tax authorities believe that the policyholder must sum up the specified amounts of insurance contributions for each type of compulsory social insurance and use the following BCC to credit the amounts of penalties:

182 1 02 02010 06 3010 160	Insurance contributions for compulsory pension insurance in the Russian Federation, credited to the Pension Fund of the Russian Federation for the payment of an insurance pension (the amount of monetary penalties (fines) for the corresponding payment in accordance with the legislation of the Russian Federation for billing periods starting from January 1, 2017)
182 1 02 02090 07 3010 160	Insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity (amounts of monetary penalties (fines) for the corresponding payment in accordance with the legislation of the Russian Federation for billing periods starting from January 1, 2017)
182 1 02 02101 08 3013 160	Insurance premiums for compulsory medical insurance of the working population, credited to the budget of the Federal Compulsory Medical Insurance Fund (amounts of monetary penalties (fines) for insurance premiums for compulsory medical insurance of the working population for billing periods starting from January 1, 2017)

According to tax officials, the amount of the fine should be distributed to the budgets of state extra-budgetary funds based on the standards for splitting the basic tariff in the amount of 30% for certain types of compulsory social insurance (22% for compulsory pension insurance, 5.1% for compulsory health insurance, 2. 9% - for compulsory social insurance in case of temporary disability and in connection with maternity). That is, the payer of insurance premiums must make three payment receipts indicating different BCCs and fine amounts.

Example. The taxpayer was fined in the amount of RUB 1,000.

According to KBK 182 1 02 02010 06 3010 160 (to the Pension Fund of Russia), you need to draw up a payment order in the amount of 733.33 rubles. (1,000 rub.
KBK for VAT 2018
According to KBK 182 1 02 02090 07 3010 160 (in the Social Insurance Fund), you need to draw up a payment order in the amount of 96.67 rubles. (RUB 1,000 x 2.9% / 30%).
According to KBK 182 1 02 02101 08 3013 160 (in FFOMS), you need to draw up a payment order in the amount of 170 rubles. (RUB 1,000 x 5.1% / 30%).

July 2017

Tax liability, Insurance premiums

KBK 18211603010016000140 - why the fine of 200 rubles?

Code	Name of KBK
Insurance premiums for compulsory medical insurance for the working population
182 1 02 02101 08 1013 160	Insurance premiums for compulsory medical insurance of the working population, credited to the budget of the Federal Compulsory Health Insurance Fund (insurance premiums for compulsory medical insurance of the working population for billing periods starting from January 1, 2017)
182 1 02 02101 08 2013 160	Insurance premiums for compulsory medical insurance of the working population, credited to the budget of the Federal Compulsory Medical Insurance Fund (penalties on insurance premiums for compulsory medical insurance of the working population for billing periods starting from January 1, 2017)
182 1 02 02101 08 3013 160	Insurance premiums for compulsory medical insurance of the working population, credited to the budget of the Federal Compulsory Medical Insurance Fund (amounts of monetary penalties (fines) for insurance premiums for compulsory medical insurance of the working population for billing periods starting from January 1, 2017)
182 1 02 02101 08 1011 160	Insurance premiums for compulsory medical insurance of the working population, credited to the budget of the Federal Compulsory Health Insurance Fund (insurance premiums for compulsory medical insurance of the working population for billing periods expired before January 1, 2017)
182 1 02 02101 08 2011 160	Insurance premiums for compulsory medical insurance of the working population, credited to the budget of the Federal Compulsory Medical Insurance Fund (penalties on insurance premiums for compulsory medical insurance of the working population for billing periods expired before January 1, 2017)
182 1 02 02101 08 3011 160	Insurance premiums for compulsory medical insurance of the working population, credited to the budget of the Federal Compulsory Medical Insurance Fund (amounts of monetary penalties (fines) for insurance premiums for compulsory medical insurance of the working population for billing periods expired before January 1, 2017)
182 1 02 02103 08 1013 160	Insurance premiums for compulsory medical insurance of the working population in a fixed amount, credited to the budget of the Federal Compulsory Health Insurance Fund (insurance premiums for compulsory medical insurance of the working population for billing periods starting from January 1, 2017)
182 1 02 02103 08 1011 160	Insurance premiums for compulsory medical insurance of the working population in a fixed amount, credited to the budget of the Federal Compulsory Health Insurance Fund (insurance premiums for compulsory medical insurance of the working population for billing periods expired before January 1, 2017)
182 1 02 02103 08 2013 160	Insurance premiums for compulsory medical insurance of the working population in a fixed amount, credited to the budget of the Federal Compulsory Health Insurance Fund (penalties on insurance premiums for compulsory medical insurance of the working population for billing periods starting from January 1, 2017)
182 1 02 02103 08 2011 160	Insurance premiums for compulsory medical insurance of the working population in a fixed amount, credited to the budget of the Federal Compulsory Health Insurance Fund (penalties on insurance premiums for compulsory medical insurance of the working population for billing periods expired before January 1, 2017)
182 1 02 02103 08 3013 160	Insurance premiums for compulsory medical insurance of the working population in a fixed amount, credited to the budget of the Federal Compulsory Medical Insurance Fund (amounts of monetary penalties (fines) for insurance premiums for compulsory medical insurance of the working population for billing periods starting from January 1, 2017)
182 1 02 02103 08 3011 160	Insurance premiums for compulsory medical insurance of the working population in a fixed amount, credited to the budget of the Federal Compulsory Medical Insurance Fund (amounts of monetary penalties (fines) for insurance premiums for compulsory medical insurance of the working population for billing periods expired before January 1, 2017)

In our publication today, we will look at what contributions an individual entrepreneur will have to pay to the Pension Fund and the Federal Compulsory Compulsory Medical Insurance Fund in 2018.

In 2017, there were many changes in the work of individual entrepreneurs. The outgoing year will be marked by innovations both in taxation systems and regimes, and in the features of tax payment. In 2017, the procedure for submitting reports to extra-budgetary funds changed and the minimum wage increased. IP expects even more changes in 2018. And in our material today we will look at changes regarding the payment of insurance premiums.

Let us remind you that on January 1, 2018, a new minimum wage (minimum wage) came into force. The minimum wage increased by 1,989 rubles (in 2017, the minimum wage as of January 1, 2017 was 7,500 rubles). Until 2018, the minimum wage established by the government of the Russian Federation on January 1 of the accounting year influenced the calculation and amount of fixed contributions payable by individual entrepreneurs for themselves.

The minimum wage in 2018 will be 9,489 rubles.

KBK 2017: a guide for accountants

Based on the size of the minimum wage, until 2018 it was possible to calculate contributions to extra-budgetary funds and to the Federal Tax Service such as:

for compulsory pension insurance until the annual income reaches 300,000 rubles;
for compulsory health insurance.

From 2018, the amount of fixed insurance premiums will no longer be calculated depending on the minimum wage. Article 430 of the Tax Code of the Russian Federation, as amended, entered into force on January 1, 2018, defines specific amounts of contributions from 2018 to 2020 inclusive.

In 2018, individual entrepreneurs, just like in 2017, are required to pay insurance contributions for compulsory pension and health insurance. The recipient of these contributions, as in 2017, will be the Federal Tax Service.

Insurance premiums to the Pension Fund of Russia in 2018-2020 for individual entrepreneurs

Insurance premiums for 2018 are set in the following amounts:

for pension insurance - 26,545 rubles;
for medical insurance - 5,840 rubles.

In 2019, the amount of fixed insurance premiums will be:

— for pension insurance - 29,354 rubles;
— for medical insurance - 6,884 rubles.

In 2020, individual entrepreneurs will have to pay:

for pension insurance - 32,448 rubles;
for health insurance - 8,426 rubles.

Until 2018, the maximum amount of contributions for compulsory pension insurance was calculated using the formula:

Minimum wage (for the current year) x 8 x 26% (pension fund tariff) x 12 (months)

Since 2018, the formula has changed and now depends not on the minimum wage, but on the amount of fixed contributions for pension insurance specified in Article 430 of the Tax Code of the Russian Federation:

For 2018, 26,545 x 8 = 212,360 rubles.

If the calculated amount of fixed contributions, taking into account a 1% excess of income by 300,000 rubles, exceeds 212,360 rubles, then only the maximum amount of 212,360 rubles is paid.

Moreover, as it is written above, the deadline for paying the additional pension contribution calculated when the income exceeds 300,000 rubles in 2018 has been extended. In 2018, it must be paid not before April 1 of the year following the billing year, but before July 1, 2018 (for 2017).

KBK for transfer of 1% for 2017:

182 1 02 02140 06 1110 160

Please note that the BCC is the same as for indicating in a payment order the payment of fixed pension contributions, up to a limit of 300,000 rubles.

Contributions of individual entrepreneurs to the FFOMS in 2018 for individual entrepreneurs

Insurance contributions to the FFOMS in 2018 for individual entrepreneurs will also change. The contribution for compulsory health insurance will be 5,840 rubles (in 2017 - 4,590 rubles).

BCC for payment of fixed contributions in 2018:

182 1 02 02103 08 1013 160

There is no additional or maximum contribution for health insurance.

INSURANCE PREMIUMS TO THE PFR IN 2018 FOR IP

Since 2017, the procedure for submitting reports (to extra-budgetary funds) and the procedure for administering insurance premiums for individual entrepreneurs have changed for individual entrepreneurs.

As in 2017, in 2018, insurance premiums for health and pension insurance are transferred not to the Pension Fund of the Russian Federation, but to the Federal Tax Service. Also in 2018, the Federal Tax Service provides reporting on insurance premiums for employees for:

compulsory pension insurance;
compulsory health insurance;
insurance for temporary disability and maternity.

The new form of calculation for insurance premiums - DAM - combines all calculations for the above contributions.

Individual entrepreneurs do not submit reports on insurance premiums in a fixed amount, including those for income over 300,000 rubles.

INSURANCE PREMIUMS FOR IP IF ANNUAL INCOME EXCEEDS 300,000 RUBLES IN 2018

The procedure for paying contributions to compulsory pension insurance in case of excess of annual actual or imputed income in the amount of 300,000 rubles in 2018 will remain the same, despite the fact that the Ministry of Finance of the Russian Federation published a letter No. 03-11-11/27630 on May 13, 2016 stating that that individual entrepreneurs using hired labor should not pay 1% to the Pension Fund if their annual income exceeds 300 thousand rubles.

The Ministry of Finance came into conflict with the arguments of the Ministry of Labor, which in turn insists that all individual entrepreneurs, without exception, exceed incomes of 300,000
rubles must pay an additional contribution of 1% to the Pension Fund.

But since legal regulation of pension provision is entrusted not to the Ministry of Finance, but to the Ministry of Labor, it is safer, although more expensive, to pay an additional contribution to the Pension Fund, under the following conditions:

when applied simplified tax system income
when applied simplified tax system income minus expenses, if annual income exceeds 300,000 rubles, you must pay to the budget 1% of the difference between income reduced by expenses and 300,000 rubles. This conclusion is found in the Supreme Court ruling dated November 22, 2017 No. 303-KG17-8359;
when applied Unified agricultural tax, if the annual income exceeds 300,000 rubles, you must pay 1% of the difference between income and 300,000 rubles to the budget;
when applied PSN
when applied UTII, if the imputed annual income exceeds 300,000 rubles, it is necessary to pay to the budget 1% of the difference between the imputed income and 300,000 rubles;
when applied BASIC, if annual income exceeds 300,000 rubles, you must pay to the budget 1% of the difference between income reduced by expenses and 300,000 rubles. Explanations are given in the letter of the Federal Tax Service of Russia dated February 10, 2017 No. BS-4-11/2494@.

Based on the above, already when registering a patent or registering a UTII, an individual entrepreneur can calculate his material costs for paying an additional payment to the Pension Fund, without waiting for actual income, which does not matter under these taxation systems, for these purposes.

In 2017, the Federal Tax Service began administering insurance premiums. The money is sent to the tax authorities. You will find new payment cards in this material.

As soon as tax inspectors received payment cards for contributions, they began to collect debts from companies. Once a contribution request is received, you have eight days to settle the budget. Otherwise, contributions are forcibly debited from the account.

Below you will find a reminder about how to fill in payment orders for insurance premiums in 2017.

Payment of contributions in 2017: new BCCs for insurance premiums

Contributions to compulsory pension, social and health insurance are levied on payments under employment and civil contracts that involve the performance of work and the provision of services. Tariffs for each type of insurance remained at the level of last year, but the limits of taxable payments changed.

Contributions to compulsory pension insurance

As a general rule, contributions to compulsory pension insurance are charged at a rate of 22 percent until the total amount of payments to the employee since the beginning of the year (taxable base) reaches 876,000 rubles. Payments that exceed this limit are subject to pension contributions at a rate of 10 percent.

For some categories of payers, reduced and additional tariffs have been established. If a company or entrepreneur is entitled to reduced tariffs, contributions in excess of RUB 876,000. are not charged at all.

KBK PFR in 2017

When transferring regular pension contributions for the months of 2017, indicate KBK 182 1 02 02010 06 1010 160. Arrears for periods expired before 2017 should be sent to KBK - 182 1 02 02010 06 1000 160.

Other codes for additional pension contributions. Here you will have to choose one of four KBK.

If the tariff does not depend on the special assessment:

contributions at the additional rate for employees on list 1 should be sent to KBK 182 1 02 02131 06 1010 160;
contributions at the additional rate for employees on list 2 - at KBK 182 1 02 02132 06 1010 160.

If the tariff depends on a special assessment:

KBC contributions at an additional rate for employees on list 1 - 182 1 02 02131 06 1020 160;
KBC contributions at an additional rate for employees on list 2 - 182 1 02 02132 06 1020 160.

The BCC for additional pension contributions is not divided into periods before and after January 1, 2017. Officials decided that this was not necessary. Therefore, all contributions for additional tariffs, including for periods before 2017, must be transferred to unified codes from January 1.

See the table below for the payment of penalties and fines.

Contributions for compulsory health insurance

The rate of contributions for compulsory health insurance does not depend on the amount of payments. Therefore, all payments without restrictions are subject to contributions at a rate of 5.1 percent.

KBK FFOMS in 2017

To transfer insurance premiums for compulsory medical insurance, credited to the budget of the Federal Compulsory Medical Insurance Fund, KBK 2017 choose this way.

If you pay insurance premiums for compulsory medical insurance for the months of 2017, putKBK of insurance premiums for compulsory medical insurance 2017 - 182 1 02 02101 08 1013 160. KBK FFOMS in 2017 for periods expiring before 2017 - 182 1 02 02101 08 1011 160.

All KBK FFOMS 2017, including KBK penalties FFOMS, see table below.

Contributions to compulsory social insurance

If the company is not entitled to reduced rates, contributions in case of temporary disability and in connection with maternity pay at a rate of 2.9 percent. From the moment the total amount of accruals for an employee reaches 755,000 rubles, social contributions are not accrued.

KBK FSS in 2017

BCC for contributions in case of temporary disability and maternity put the following:

for the months of 2017 - 182 1 02 02090 07 1010 160;
for periods expiring before 2017 - 182 1 02 02090 07 1000 160.

Transfer “injury” contributions to last year’s codes. For current payments - 393 1 02 02050 07 1000 160.

All codes, including KBK for penalties and fines, are in the table below.

New BCCs for insurance premiums from 2017: table

Payment type	BCC for contributions for periods before 2017	BCC for contributions for the months of 2017 (January, February, etc.)
KBK for 2017 Pension Fund (regular pension contributions)
	182 1 02 02010 06 1000 160	182 1 02 02010 06 1010 160
	182 1 02 02010 06 2100 160	182 1 02 02010 06 2110 160
	182 1 02 02010 06 3000 160	182 1 02 02010 06 3010 160

KBK for 2017 FFOMS (contributions for compulsory health insurance)
	182 1 02 02101 08 1011 160	182 1 02 02101 08 1013 160
	182 1 02 02101 08 2011 160	182 1 02 02101 08 2013 160
	182 1 02 02101 08 3011 160	182 1 02 02101 08 3013 160
KBK for 2017 FSS (regular social security contributions)
	182 1 02 02090 07 1000 160	182 1 02 02090 07 1010 160
	182 1 02 02090 07 2100 160	182 1 02 02090 07 2110 160
	182 1 02 02090 07 3000 160	182 1 02 02090 07 3010 160
KBK for 2017 FSS (contributions for injuries)
	393 1 02 02050 07 1000 160	393 1 02 02050 07 1000 160
	393 1 02 02050 07 2100 160	393 1 02 02050 07 2100 160
	393 1 02 02050 07 3000 160	393 1 02 02050 07 3000 160
Additional pension contributions at tariff 1
		182 1 02 02131 06 1010 160, if the tariff does not depend on the special assessment; 182 1 02 02131 06 1020 160, if the tariff depends on the special assessment
Additional pension contributions at tariff 2
		182 1 02 02132 06 1010 160, if the tariff does not depend on the special assessment; 182 1 02 02132 06 1020 160, if the tariff depends on the special assessment

Filling out payment orders for insurance premiums in 2017*

Field	How to fill
Payer status (field 101)	For taxes - code “01”, for contributions from organizations for employees - code also “01” (in 2016, the policyholder status had code “08”)
Recipient's name (field 16)	The abbreviated name of the Federal Treasury body, and in brackets - the name of the Federal Tax Service (in payments for contributions 2016 - branches of the Pension Fund of the Russian Federation and the Social Insurance Fund).
Recipient's TIN and KPP (field 61 and 103)	Details of the Federal Tax Service
Recipient's bank details(field 13-15 and 17)	Like paying taxes
KBK (field 104)	Depends on the period for which contributions are transferred and in what year
OKTMO (field 105)	Like in tax bills
Reason for payment (field 106)	Like in tax bills
Tax period (field 107)	The period for which insurance premiums are transferred (for January - MS.01.2017).
Number and date of the document on the basis of which the payment is transferred (fields 108 and 109)	Like in tax bills. Indicated if contributions are transferred at the request of officials. Otherwise, zeros are entered.

*If a company pays contributions for periods before 2017, it must indicate the details of the tax service and special BCC. Fill out payments for the months of 2017 by analogy with the difference only in the BCC (see above “New BCC for insurance premiums from 2017: table”).

Sample payment order for health insurance premiums

Fill out payments for contributions for injuries according to the same rules as last year. Enter the same KBK, indicate the recipient as FSS, enter 08 in the status field, and “0” in field 107.