BCC for FSS contributions for 2020 can be found in the order of the Ministry of Finance of Russia dated No. 65n. It is worth remembering that according to the contributions of the CCC FSS in case of temporary disability in 2020 and the CCC for injuries, it differs.
It is most convenient to fill in payment orders with the correct KBK in the BukhSoft program. The program itself will enter the correct code, taking into account all the changes. And other details will help to fill in semi-automatic mode. Then the payment will be checked for errors. As a result, your payment will reach the budget on time.
Fill out the payment form with the correct KBK
CBC in the FSS for legal entities for insurance premiums for temporary disability and maternity in 2020
Contributions for mandatory social insurance almost all employers-legal entities pay for maternity and illness. The exception is taxpayers who, for one reason or another, apply reduced rates insurance premiums. In this case, the tariff on social contributions can 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. As well as those entrepreneurs who voluntarily transfer contributions to compulsory social insurance for themselves. BCF in this case is the same as for legal entities.
CSC FSS 2020 for legal entities is as follows:
- Read on: KBK for 2020
If the insured pays the arrears of periods until January 2017 for FSS contributions in 2020, the BCC is used as follows:
CCC in 2020 for disability and maternity contributions: fines and penalties
The CCC for contributions to compulsory social insurance in 2020 for paying interest on contributions for temporary disability and maternity differs insignificantly from the CCC for the contributions themselves.
To pay the fines of the FSS KBK in 2020, this is:
For CCC fines on FSS contributions in 2020, it looks like this:
BCC for contributions from accidents (NA and PZ)
Contributions for insurance against accidents and occupational diseases are transferred to the territorial branch of the FSS, where the insured is registered. CBC in 2020 for contributions from accidents is used as follows:
|
CSC FSS from NS and PZ 2020 |
393 1 02 02050 07 1000 160 |
Recall that now in Social Insurance it is necessary to report only on contributions for accidents and occupational diseases. However, data on disability and maternity insurance premiums, as well as payments on them, must be sent to your tax office.
Unlike insurance premiums paid to the tax, for debts for periods up to 2017, the CCC for the FSS from the National Assembly and the PZ in 2020 for legal entities and entrepreneurs is the same as for current payments.
CCC 2020 injuries: penalties and fines
In case of late payment of contributions for injuries, you will need to transfer penalties to a separate CCC 2020 for compulsory social insurance against injuries.
BCC for FSS contributions for 2020 can be found in the order of the Ministry of Finance of Russia dated No. 65n. It is worth remembering that according to the contributions of the CCC FSS in case of temporary disability in 2020 and the CCC for injuries, it differs.
It is most convenient to fill in payment orders with the correct KBK in the BukhSoft program. The program itself will enter the correct code, taking into account all the changes. And other details will help to fill in semi-automatic mode. Then the payment will be checked for errors. As a result, your payment will reach the budget on time.
Fill out the payment form with the correct KBK
CBC in the FSS for legal entities for insurance premiums for temporary disability and maternity in 2020
Contributions for compulsory social insurance for maternity and sickness are paid by almost all legal entity employers. The exception is taxpayers who, for one reason or another, apply reduced rates of insurance premiums. In this case, the tariff on social contributions can 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. As well as those entrepreneurs who voluntarily transfer contributions to compulsory social insurance for themselves. The BCC in this case is the same as for legal entities.
CSC FSS 2020 for legal entities is as follows:
- Read on: KBK for 2020
If the insured pays the arrears of periods until January 2017 for FSS contributions in 2020, the BCC is used as follows:
CCC in 2020 for disability and maternity contributions: fines and penalties
The CCC for contributions to compulsory social insurance in 2020 for paying interest on contributions for temporary disability and maternity differs insignificantly from the CCC for the contributions themselves.
To pay the fines of the FSS KBK in 2020, this is:
For CCC fines on FSS contributions in 2020, it looks like this:
BCC for contributions from accidents (NA and PZ)
Contributions for insurance against accidents and occupational diseases are transferred to the territorial branch of the FSS, where the insured is registered. CBC in 2020 for contributions from accidents is used as follows:
|
CSC FSS from NS and PZ 2020 |
393 1 02 02050 07 1000 160 |
Recall that now in Social Insurance it is necessary to report only on contributions for accidents and occupational diseases. However, data on disability and maternity insurance premiums, as well as payments on them, must be sent to your tax office.
Unlike insurance premiums paid to the tax, for debts for periods up to 2017, the CCC for the FSS from the National Assembly and the PZ in 2020 for legal entities and entrepreneurs is the same as for current payments.
CCC 2020 injuries: penalties and fines
In case of late payment of contributions for injuries, you will need to transfer penalties to a separate CCC 2020 for compulsory social insurance against injuries.
From January 1, 2017, the Social Insurance Fund (FSS) of the Russian Federation is responsible for administering insurance premiums only for compulsory social insurance against industrial accidents and occupational diseases. Recall that until 2017, the FSS also paid contributions for compulsory social insurance in case of temporary disability and in connection with motherhood. And on which CSC and in what terms are contributions to the FSS paid in 2018?
What is the deadline for transferring contributions to the FSS?
Insurers pay insurance premiums for "injuries" for a particular month on a monthly basis no later than the 15th day of the next month. If the last day of payment falls on a weekend or non-working holiday, it will be possible to pay contributions on the first business day following such a day (clause 4, article 22 of the Federal Law of July 24, 1998 No. 125-FZ).
Which BCC to pay contributions to the FSS?
The BCC in the FSS 2018 for employees has not changed compared to 2017 and still depends on the type of payment (contributions, penalties or fines):
The BCCs shown in the table will be the same whether the "injury" contributions are paid for periods prior to 2017 or later.
But if the insured in 2018 needs to transfer contributions to VNiM, which were paid to the FSS before 01/01/2017, then it must be remembered that such contributions must now be transferred to the Federal Tax Service. And the BCC for paying contributions will be as follows:
| Contributions to VNiM (paid to the Federal Tax Service) | KBK |
|---|---|
| For periods up to 01/01/2017 | |
| Contributions | 182 1 02 02090 07 1000 160 |
| penalties | 182 1 02 02090 07 2100 160 |
| Fine | 182 1 02 02090 07 3000 160 |
| For periods from 01/01/2017 | |
| Contributions | 182 1 02 02090 07 1010 160 |
| penalties | 182 1 02 02090 07 2110 160 |
| Fine | 182 1 02 02090 07 3010 160 |
To calculate interest online, you need to follow a few simple steps:
- Select the tax/contribution for which interest is to be calculated;
- Indicate the date established by law for the payment of the tax/contribution. Alternatively, you can enter a period for which the tax/contribution is paid with a delay, then the "Date" field will be filled in automatically. An exception is the case when tax agent you need to calculate personal income tax penalties on the wages of employees. In this situation, the date must be specified independently, since personal income tax on such amounts is paid no later than the first business day following the day the salary is actually paid (clause 6 of article 226 of the Tax Code of the Russian Federation), and this day is set by each employer independently, taking into account the requirements of the Labor Code (Article 136 of the Labor Code of the Russian Federation);
- Indicate the date of the actual transfer of the tax / contribution;
- Reflect the amount of tax / contribution, in connection with the delay in payment of which it is necessary to calculate penalties.
As a result of these simple manipulations, you will receive a calculation certificate, which will indicate the amount of the penalty and directly calculate their detailed calculation.
Penalty calculation (online calculator): calculation formula
As a general rule, the amount of penalties is calculated according to the following formula:
You will learn about the size of the refinancing rate from.
However, since October 1, 2017, the procedure for calculating penalties paid to the IFTS for organizations has changed (clause 4, article 75 of the Tax Code of the Russian Federation (as amended, effective from 01.10.2017)).
Calculation of penalties in the IFTS from 01.10.2017
For debts that arose from 10/01/2017, the amount of penalties depends on the period of delay.
Option 1. The delay in payment of tax / contribution to the IFTS was up to 30 calendar days (inclusive).
In this case, the penalties are calculated according to the above formula.
Option 2. The delay in payment of tax / contribution to the IFTS was 31 calendar days or more.
Penalties for calendar days of delay from 1 to 30 inclusive are calculated as follows:
And penalties for calendar days of delay starting from the 31st day are calculated according to the formula:
To get the total amount of penalties, you need to add the two resulting values.
Calculation of penalties at the refinancing rate (online calculator): how the number of days of delay is calculated
It is important to know that the period of delay for the purposes of calculating penalties for taxes and insurance premiums paid to the Federal Tax Service Inspectorate (contributions for the OPS, for compulsory medical insurance and for VNiM) is considered somewhat different than the period of delay for the purposes of calculating penalties for contributions "for injuries" and contributions on OPS, on compulsory medical insurance and on VNiM, when they were still paid to the Funds.
So, interest on taxes / contributions to the IFTS are considered for the period starting from the day following the established day of payment of the tax / contribution. And the end date for the calculation of penalties depends on the date of occurrence of the arrears (Federal Law of November 27, 2018 N 424-FZ, Letter of the Ministry of Finance of January 17, 2019 No. 03-02-07 / 1/1861):
- if the arrears occurred before December 27, 2018 inclusive, then the day of its repayment is not taken into account in the total number of days of delay, i.e. penalties will be accrued until the day preceding the actual payment of the tax/contribution. For example, the organization has overdue payment of personal income tax from vacation pay and benefits for November 2018, transferring tax on 12/27/2018 instead of 11/30/2018. Accordingly, the penalties will “run in” in 26 days (from 12/01/2018 to 12/26/2018 inclusive);
- if the arrears arose starting from 12/28/2018, then the day of repayment of the arrears is taken into account in the total number of days of delay. Let's say that the organization of personal income tax from vacation pay and benefits for January transferred not 01/31/2019, but 02/04/2019. This means that penalties will be accrued for 4 days (from 02/01/2019 to 02/04/2019).
As for penalties on contributions “for injuries”, as well as other insurance premiums paid to the Funds until 2017, they are always considered for the period starting from the day following the established day of payment of the contribution, until the day of payment of the contribution, inclusive (clause 3 Article 26.11 of Federal Law No. 125-FZ of 24.07.1998, part 3 of Article 25 of Federal Law No. 212-FZ of 24.07.2009 (as amended, effective until 01.01.2017)). For example, a company was supposed to pay “injury” contributions for November 2019 no later than December 16, 2019 (December 15 - Sunday), but did so only on December 27, 2019. Therefore, penalties will be accrued for 11 days (from 12/17/2019 to 12/27/2019 inclusive).
When can you avoid paying interest?
There are situations when the payer, even if the tax/contribution is late, will not have to pay penalties. Let's take a look at some of them.
Firstly, this is possible if the payer has a arrears as a result of the fact that, when calculating taxes / contributions, he was guided by written explanations from the regulatory authorities (clause 8 of article 75 of the Tax Code of the Russian Federation, 212-FZ (as amended, valid until 01.01 .2017)).
CBC for the payment of fines
The CCC for the transfer of penalties for a specific tax/contribution differs from the CCC for paying the tax/contribution itself directly. What is the difference, we told in.
CCC for insurance premiums - these are codes budget classification, which will help direct the social insurance payment to off-budget funds.
Unlike pension and medical insurance contributions, there are two types of deductions:
- on traumatism;
- at VNiM (temporary disability and motherhood).
They are accepted by different carriers.
Not only compliance with the law, but also the financing of sick leave and maternity leave depends on their timely payment. Let's find out which CSC insurance premiums for compulsory social insurance 2020 should be transferred so that the payments go to their destination.
The legislative framework
Until 01.01.2017, the Social Insurance Fund accepted both types mandatory payments. Now, contributions were left in his charge in case of injury at work and occupational diseases. Their payment is regulated by Federal Law No. 125-FZ of July 24, 1998.
The second type - deductions in case of temporary disability and in connection with motherhood - was transferred to the Federal tax service. They are subject to Chapter 34 of the Tax Code along with pension and medical.
Accordingly, the KBK insurance premiums for compulsory social insurance 2020 are different. In the first case, they start with 182, which means FTS. In the second - at 393, which indicates the FSS.
Budget classification codes
The main payment always goes to one CSC, interest on insurance premiums for compulsory social insurance - to another, fines - to a third. The first three digits of the code indicate the administrator. Let's look at the rest:
- Numbers four through six indicate the type of budget revenue. In our case, this is 102. So it becomes clear that this is exactly the ST, and not a tax on income or property.
- From the seventh to the eleventh digits hide the budget income item and sub-item. They can be clarified in the Order of the Ministry of Finance No. 132n of 06/08/2018. In the case of injuries, this is 02050, with sick leave and decree - 02090.
- The next two digits indicate the level of the budget or off-budget fund. The FSS is encoded as 07. This value is chosen in both cases, since the final recipient is the FSS.
- The numbers from 14 to 17 mean the payment itself (1000), penalties (2000) or a fine (3000).
- The last two digits detail the types of income. In our case, this is SV for social insurance - 160.
So we can form, for example, CCC penalties insurance premiums for compulsory social insurance 2020 - 182 1 02 02090 07 2110 160.
KBK table.
Compare two sample payment orders.
Payment to the tax office
FSS payment
Payees
Payment orders in the considered cases will differ. And although the addressees are actually different (IFTS and FSS), the recipient is always the Federal Treasury. Next, you need to take into account the following nuances.