CBC insurance premiums for temporary disability. CSC FSS from accidents for 2018. Errors in accident insurance premium codes

Put new CCC insurance premiums in the payments from April 14, 2019. The government approved 12 new CBCs for 2019. The changes were made by order of the Ministry of Finance dated March 6, 2019 No. 36n.

You can choose the right BCC for contributions, taxes and fees using the service from the experts of the Glavbukh System. Select the type and purpose of payment and get the required budget classification code. Also the list of CSC for 2019 .

How have the BCC changed in terms of contributions

From April 14, 2019, new CCC penalties for insurance premiums for legal entities for additional pension contributions are in effect. Now these codes again depend on the special assessment (Order of the Ministry of Finance dated March 6, 2019 No. 36n). Previously, organizations chose the right code for deductions for additional tariffs, regardless of whether they conducted a special assessment of working conditions or not.

How did the BCC of penalties and fines for insurance premiums for additional tariffs in the Pension Fund of the Russian Federation change in 2019 for legal entities

Since 2019, an error in the account of the Federal Treasury can be corrected by clarifying the payment (Federal Law No. 232-FZ of July 29, 2018). Previously, the payment had to be returned. We have made risk maps. The color indicates the degree of danger of payment details.

Which codes to use for mandatory insurance payments

Officials in the new law did not change all the codes in a row. 12 new BCCs for payments that must be transferred for the period from 2019, see the table from the experts of the Glavbukh System. And all codes for insurance deductions, see the table below.

All current CSCs for contributions in 2019

For legal entities, several social insurance premiums are provided, of which only contributions for injuries (accidents) are paid to the FSS. Here are the budget classification codes for these contributions.

CSC injuries for 2019

Employers are required to pay injury premiums for employees. The same procedure applies to all organizations and entrepreneurs.

Transfer "unfortunate" contributions to the FSS branch at the address of the company. If your organization has independent divisions, then they have the right to pay contributions for employees, provided that:

• the department independently accrues and pays salaries to employees;
• the branch is on a separate balance sheet and has a current account.

If one of the 2 conditions is not met, then the payments in social insurance are paid by the parent company.

Code for contributions from accidents - 393 1 02 02050 07 1000 160 . It is written in field 104 of the payment order. The code itself is 20 characters:

KBK accident penalties

Organizations transfer contributions by the 15th day of the month after the reporting month. If the due date is a weekend, make the payment on the next business day. If you don't pay your dues on time, the penalty will increase for each day of delay. CBC for payment of fines:

393 1 02 02050 07 2100 160

CCC penalty for insurance premiums against accidents

If you do not pay contributions to the FSS or pay, but not in full, you will be fined. According to Article 26.24 of 125-FZ, the fine will increase if FSS employees prove that the organization did not pay contributions on purpose. Code for fine transfer:

393 1 02 02050 07 3000 160

Errors in accident insurance premium codes

If you entered the CSC with an error, the obligation to pay contributions will be unfulfilled. Then the organization has a debt on payments in Social Insurance, and later penalties will be charged to it. If an error is found, it is necessary to write an application to the FSS to clarify the payment.

Important! The Social Security Fund will consider your application if there is an error in any number other than the first three. If you indicated the code not 393, but other numbers, then the payment is not suitable for administration by the FSS, and the fund will not be able to check it. The application is made in free form.

CBC in the Federal Tax Service for Temporary Disability and Maternity

All employers pay social insurance contributions for maternity and sickness to the tax office. An exception may be a taxpayer applying reduced rates. Code for the "maternity" contribution to the Federal Tax Service:

182 1 02 02090 07 1010 160

To pay a fine in this number, write 2110 in numbers 14-17. To pay a fine, write 3010 in numbers 14-17.

Pay fees without problems and on time from the service. Here you can easily keep records, pay salaries, pay taxes and contributions, automatically generate reports and send them without getting up from your desk. The first 14 days work in the service for free.

Each accountant is required to know which current CSCs are valid in 2019 for the payment of insurance premiums for insurance against industrial accidents and occupational diseases (they are also called "injury" contributions). In this article, we provide a table with the current CCC, which must be indicated in payment orders for the transfer of contributions to the FSS for injuries in 2019.

Contributions "for injuries" in 2019

In 2019, pension and medical contributions, as well as mandatory insurance contributions 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 ​​\u200b\u200bof the BCC, which attribute the payment to the FSS.

Reporting to the FSS in 2019

In 2019, it is necessary to report on pension, medical and mandatory insurance contributions in case of temporary disability and in connection with motherhood to the tax authorities. And for contributions "for injuries" - to the FSS. Below is the deadline for submitting reports to the FSS 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 – 25.10.2019
• 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 – 21.10.2019
• 2019 - 01/20/2020

Table of the CCC on contributions "for injuries"

Now, in the table, we summarize the current BCC values ​​\u200b\u200bfor contributions “for injuries”, which must be used by the accountant in order to pay insurance premiums to the FSS and indicated in field 104 of the payment order. These CSCs have not changed in 201. It should be noted that new BCCs for insurance premiums against industrial accidents and occupational diseases have not been approved either.

Since 2017, the FSS authorities have been closely monitoring insurance premiums “for injuries”. The profile Law of July 24, 1998 No. 125-FZ in articles 26.14 - 26.21 describes in detail:

• how the FSS conduct desk and field inspections;
• how to document the results of these audits;
• how to appeal against the actions of employees of the FSS of Russia, etc.

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

What is CBC

BCC or budget classification code - these are the details in payment and banking documents, on the basis of which the amounts transferred by the payer are distributed. If an incorrect CCC is specified, the payment will be considered paid, but due to the fact that it is distributed incorrectly, the payer will be recognized as a 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 payee changes. 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 employees are still paid to the social insurance fund.

The main part of the insurance premiums paid by policyholders in 2016 has already gone to the details of the funds (PFR, MHIF, FSS). But the additional IP contribution for oneself (1% if the annual income limit of 300 thousand rubles is exceeded), if it has not yet been paid this year, must be transferred already to the Federal Tax Service. For employers, the question is important: for which CBCs to pay insurance premiums for December 2016 in January 2017?

Important: the contribution rates of insurers for employees and individual entrepreneurs for themselves in 2017 remained the same. The change in the calculation of old-age pensions 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 reference book for 2017 is given in the Order of the Ministry of Finance of Russia dated 07/01/2013 N 65n as amended by the Order of the Ministry of Finance of Russia dated December 7, 2016 No. 230n. The same document also changed the income codes for different systems of taxation 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 order). The table was prepared by the Federal Tax Service, the original excel file can be downloaded from this link.

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

Injury insurance premiums for employees (individual entrepreneurs do not pay them for themselves) are still deducted to the Social Insurance Fund, so their BCC remained the same as in 2016:

• 393 1 02 02050 07 1000 160.

Transition period

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

1. When paying an additional contribution to the FIU in 2016 for an individual entrepreneur for himself (from income over 300 thousand rubles). If the entrepreneur has already paid this one percent in 2016, then the money went to the details of the PFR. If the payment of an additional contribution occurs before April 1, 2017, then it must be transferred to the Federal Tax Service under the new CCC (182 1 02 02140 06 1200 160).
2. When paying insurance premiums by employers for December 2016 in January 2017. Despite the fact that contributions were accrued for the period of 2016, they are paid already in 2017. Receipt of payment occurs already on the details of tax inspections. In fact, this will be the first payment of the insurers for the new CBC.

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

CSC FSS 2018 codes for injuries and maternity. How to pay contributions correctly, when and what codes to use. Let's take a look at the new rules.

All employers, regardless of the organizational form, pay contributions to the Social Insurance Fund (FSS) for their employees. This money is used to provide medical care to workers after accidents, in the event of occupational diseases (social insurance at NZ and PZ), etc. To pay contributions, you need to know exactly (KBK). Since 2017, there have been a number of changes in the accrual procedure. Have the CSC FSS 2018 changed for employees or remained the same?

CCC in the FSS for legal entities in 2018

The FSS has traditionally paid contributions in two areas: insurance against industrial accidents (“injury contributions”) and insurance in connection with maternity and temporary disability. Since 2017, changes have come into force, according to which the right to control maternity and temporary disability insurance premiums has been transferred to the Tax Service. Contributions are now paid not to the FSS, but to the Federal Tax Service. Accordingly, the CSC codes in the FSS 2018 have changed in case of temporary disability.

The employer independently pays all contributions to the FSS and the Federal Tax Service to the supervisory authority at the legal address of the company. The amount of all tax contributions for an employee is 30% (22% - mandatory contributions to the Pension Fund, 2.9% - to the FSS and the Federal Tax Service, 5.1% - to compulsory medical insurance).

The CSC codes in the FSS 2018 from accidents remained the same as in 2017. In case of non-payment of contributions on time, the employer is charged penalties for each day of delay in payment (including weekends and holidays). The number of days of delay is counted from the next calendar day after the due date for payment of contributions. If the fact of arrears is revealed during the FSS check, then the employer receives a fine of 20% or 40% of the amount of the arrears.

CSC injuries for 2018 for legal entities:

Important! When paying contributions for injuries, there is no difference for which period the payment is made, before 2017 or after. BCF in the FSS 2018 from accidents remain the same.

If you have any questions about the use of CSC codes, use. In the service, you can determine the CCC for a payment or find out the type of payment for a specific CCC.

The CBC in the Federal Tax Service 2018 in case of temporary disability and maternity has changed somewhat and depends on the period - until 2017 (when contributions went to the FSS) or after (to the Federal Tax Service).

Deadlines for payment of contributions

The procedure and terms for paying contributions are established in Chapter 34 of the Tax Code of the Russian Federation. Contributions must be made no later than the 15th day of the month following the reporting month. If the date falls on a weekend, the deadline is moved to the next business day. Thus, contributions for May must be paid no later than June 15, and contributions for June - no later than July 16 (because July 15 is Sunday).

Deadlines for the payment of contributions to the CCC in the FSS 2018:

Be careful and pay all fees on time!