The BCC for FSS contributions for 2019 can be found in the order of the Ministry of Finance of Russia dated No. 65n. It is worth remembering that the KBK FSS contributions in case of temporary disability in 2019 and the KBK for injuries are different.

KBK in the Social Insurance Fund for legal entities for insurance premiums for temporary disability and maternity in 2019

Contributions to compulsory social insurance for maternity and illness are paid by almost all legal entity employers. The exception is taxpayers who, for one reason or another, apply reduced insurance premium rates. In this case, the rate for social contributions may be reduced to zero.

It should be noted that social insurance contributions are paid not only by legal entities, but also by entrepreneurs who use hired labor. And also those entrepreneurs who, of their own free will, make contributions to compulsory social insurance for themselves. The BCC in this case is the same as for legal entities.

The KBK FSS 2019 for legal entities is as follows:

If the policyholder pays arrears for periods before January 2017 for Social Insurance contributions in 2019, the BCC is used as follows:

KBC in 2019 for contributions for disability and maternity: fines and penalties

The 2019 BCC for compulsory social insurance contributions for payment of penalties for contributions for temporary disability and maternity differs insignificantly from the BCC for the contributions themselves.

To pay the penalty to the FSS KBK in 2019, it is as follows:

For fines, the BCC for FSS contributions in 2019 is as follows:

BCC for contributions from accidents (NS and PZ)

Contributions for insurance against accidents and occupational diseases are transferred to the territorial branch of the Social Insurance Fund where the policyholder is registered. The KBK in 2019 for contributions from accidents is used as follows:

Let us remind you that now it is necessary to report to Social Insurance only on contributions for accidents and occupational diseases. However, data on insurance premiums for disability and maternity, as well as payments for them, must be sent to your tax office.

In contrast to insurance premiums paid to the tax office, for debts for periods before 2017, the BCC for the Social Insurance Fund from the National Tax Service and the Pension Fund in 2019 for legal entities and entrepreneurs is the same as for current payments.

KBC 2019 injuries: penalties and fines

In case of late payment of contributions for injuries, you will need to transfer penalties to a separate KBK 2019 for compulsory social insurance against injuries.

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The BCC for insurance premiums paid by individual entrepreneurs, as well as for employees, has changed. In 2016, to transfer contributions to the Pension Fund before the employee’s salary reaches the maximum base, employers will have to use one KBK, and after the salary level reaches the maximum base - other KBK. Similar changes were made to the rules on the CBC for the transfer of insurance premiums by individual entrepreneurs.

In this article you can find all the BCCs for contributions that will apply from January 1, 2016. They have already been approved by the financial department of Russia (order No. 90N dated 06/08/2015), and when transferring contributions accrued for the last month of 2015, it will be necessary to use the new BCC.

To make it easier to work with new codes, we have created a table that contains all the changes relating to the BCC applied in 2016. Here you can find codes for transferring contributions to the Pension Fund, Mandatory Health Insurance Fund and Social Insurance Fund.

So, new BCCs for 2016: insurance premiums

We remind you that in 2016 the BCC used for contributions to the pension fund will differ depending on the achievement of the maximum base. The codes for transfers to the Federal Compulsory Medical Insurance Fund have also changed, which should also be taken into account when filling out payment documents in 2016.

Every accountant must know what current BCCs are in effect in 2019 for paying insurance premiums for insurance against industrial accidents and occupational diseases (they are also called “injury” premiums). In this article we provide a table with the current BCCs that must be indicated in payment orders for the transfer of contributions to the Social Insurance Fund for injuries in 2019.

Contributions for injuries in 2019

In 2019, pension and medical contributions, as well as contributions for compulsory insurance in case of temporary disability and in connection with maternity, continue to be administered by the Federal Tax Service of Russia. At the same time, insurance premiums for injuries remain under the control of the bodies of the Social Insurance Fund of the Russian Federation.

Accordingly, in payment orders for the transfer of contributions for injuries in 2019, it is necessary to indicate the values ​​of the BCC, which attribute the payment to the Social Insurance Fund.

Reporting to the Social Insurance Fund in 2019

In 2019, you must report pension, medical and compulsory insurance contributions in case of temporary disability and in connection with maternity to the tax authorities. And for contributions “for injuries” - to the Social Insurance Fund. Below are the deadlines for submitting reports to the Social Insurance Fund in 2019:

4-FSS in electronic form:

• for the 1st quarter of 2019 – 04/25/2019
• half year 2019 – 07/25/2019
• 9 months 2019 – 10/25/2019
• 2019 – 01/27/2020

4 – FSS on paper

• for the 1st quarter of 2019 – 04/22/2019
• half year 2019 – 07/22/2019
• 9 months 2019 – 10/21/2019
• 2019 – 01/20/2020

KBK table on contributions “for injuries”

Now in the table we will summarize the current values ​​of the BCC for contributions “for injuries”, which must be used by the accountant for the purpose of paying insurance premiums to the Social Insurance Fund and indicated in field 104 of the payment order. These BCCs have not changed in 201. Let us note that new BCCs for premiums for insurance against industrial accidents and occupational diseases have also not been approved.

Since 2017, FSS authorities have closely monitored insurance premiums for injuries. The relevant Law of July 24, 1998 No. 125-FZ in Articles 26.14 – 26.21 describes in detail:

• how the FSS conducts desk and on-site inspections;
• how to document the results of these audits;
• how to appeal the actions of employees of the FSS of Russia, etc.

Which BCCs should I pay insurance premiums for December 2016 in January 2017? Should I indicate new or old codes in a payment order drawn up in January 2017? Should the tax office or funds (PFR, FSS, FFOMS) be indicated as the recipient of the payment? This article provides new BCCs for insurance premiums from 2017 and provides samples of payment orders for the payment of insurance premiums for December 2016.

New BCCs for insurance premiums from 2017

From 2017, insurance premiums (except for contributions for injuries) will be administered by the Federal Tax Service. Cm. " ".

In this regard, insurance premiums will need to be transferred to new BCCs. Moreover, if we talk about the payment of insurance premiums for December 2016, then the formation of payment orders and BCC depends on when the payment is made:

• if insurance premiums for December 2016 are transferred ahead of schedule (in December 2016), then indicate the “old” KBK in the payment order, and indicate extra-budgetary funds as the recipient;
• if insurance premiums for December 2016 are transferred in January 2017, then in payment slips for some contributions you need to show new special KBK, and indicate the tax office as the recipient.

From January 1, 2017, new BCCs for insurance contributions to the Federal Tax Service are in effect. In particular, the administrator codes (the first three digits of the KBK) have changed - 182 instead of 392. All contributions must be paid to the tax office, and not to funds (except for contributions for injuries).

Let us show in the table how the BCC for insurance premiums has changed since 2017:

Sample payment order for payment of contributions for December

So, if you transfer insurance premiums for December 2016 ahead of schedule in December, then nothing will change in filling out the payment order. You must pay fees in the same way as for November 2016 and use the same details. If you pay December contributions in January, then there will be some peculiarities in filling out payment orders. Here are examples of payment orders with the new KBK.

Pension contributions

In January 2017, pay pension contributions for December 2016 to the new special KBK 182 1 02 02010 06 1000 160, and send the payment itself to the tax office. Enter her as the recipient in the “Payment Recipient” field. In field 107, indicate MS.12.2016. This will indicate that you are paying December pension insurance contributions.

Start adding the new BCC for pension contributions 182 1 02 02010 06 1010 160 in the payment order starting with the payment of insurance premiums for January 2017.

BCC in the FSS for 2016 for legal entities remained the same. The exception is the KBK for penalties. Details in the article.

approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65 n (as amended by order No. 190 n dated December 1, 2015.

BCC values ​​vary depending on what contributions are paid to the Social Security Fund:

• contributions in case of temporary disability and in connection with maternity;
• contributions for insurance against industrial accidents and occupational diseases.

When paying contributions for illness and maternity, you should use KBC 393 1 02 02090 07 1000 160. And when paying contributions for injuries - KBC 393 1 02 02050 07 1000 160.

Attention: in 2016, the BCC for payment of penalties changed. Now in 14-17 digits of the KBK you need to put the code 2100. But for fines, the code remains the same - 3000.

For convenience, information on KBK in the FSS for 2016 for legal entities we have presented in the table below.

To avoid tax arrears and to avoid paying penalties, we advise you to constantly read magazine "Salary". The magazine's experts will always tell you what to pay attention to. And our “KBK Generator” will help you avoid making mistakes when indicating KBK on your payment. You can choose a convenient subscription option, download the invoice and pay by card.

Table. KBK for insurance contributions to the Social Insurance Fund for 2016 for legal entities

Deadlines for paying contributions to the Social Insurance Fund in 2016

In 2016, contributions to the Social Insurance Fund must be paid no later than the 15th day of the month following the reporting month. Moreover, this rule applies both to contributions in case of illness and maternity, and to contributions in case of injury.

If the 15th falls on a weekend or non-working holiday, then the deadline for payment is postponed to the next working day.

For example, contributions to the Social Insurance Fund for July must be paid before August 15 inclusive. And for September - no later than October 17, since October 15 is a day off.

Let us remind you that in 2016 you need to pay contributions to the Social Insurance Fund only from payments to employees under employment contracts not exceeding 718,000 rubles.

And remuneration under a civil contract must be accrued only to the Pension Fund and the Federal Compulsory Compulsory Medical Insurance Fund.

Contributions for injuries should be accrued only if this obligation is expressly provided for in the GPC agreement.

Sample payment order to the Social Insurance Fund in 2016

When filling out a payment order for the payment of contributions, the BCC in the FSS for 2016 for legal entities must be entered in field 104. And in the purpose of the payment, you must indicate the registration number of the company in the FSS. Then the contributions will not be lost.