Details for the payment of insurance premiums for compulsory social insurance against accidents at work and occupational diseases
Recipient: UFK for Moscow (Government institution - Moscow regional branch of the Social Insurance Fund of the Russian Federation)
TIN 7710030933 KPP 770701001
BCC 393 1 02 02050 07 1000 160 - insurance premiums
BCC 393 1 02 02050 07 2100 160 - penalties
BCC 393 1 020 2050 07 3000 160 - fines
For policyholders who voluntarily entered into legal relations under compulsory social insurance in case of temporary disability and in connection with motherhood:
BCC 393 117 06020 07 6000 180 - voluntary insurance premiums
Monetary penalties (fines) for violation of the law (for example, failure to submit a report or late submission of a report, failure to provide information about opening an account, etc.)
BCC 393 1 16 20020 07 6000 140 – fine
Other receipts from monetary penalties (fines) and other amounts in compensation for damage
BCC 393 1 16 90070 07 6000 140 - administrative fine
How to find out UIN
1. For current payments, field 22 ("Code" in the payment order) is set to 0.
2. From the requirement to pay taxes and contributions.
If the enterprise has a debt in taxes or fees, then it will be required to pay taxes and contributions, which will indicate the required UIN.
The procedure for paying insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood from 01/01/2017.
Transferred to the Federal Tax Service
1. CSC for contributions for reporting periods until 01/01/2017:
|
Name |
|
|
182 1 02 02090 07 1000 160 |
Insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood (payment amount (recalculations, arrears and debts on the corresponding payment, including the canceled one) (for billing periods that have expired before January 1, 2017) |
|
182 1 02 02090 07 2100 160 |
Insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity (penalties on the relevant payment) (for billing periods that have expired before January 1, 2017) |
|
182 1 02 02090 07 2200 160 |
Insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity (interest on the corresponding payment) (for billing periods that have expired before January 1, 2017) |
|
182 1 02 02090 07 3000 160 |
Insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood (the amount of monetary penalties (fines) for the relevant payment in accordance with the legislation of the Russian Federation) (for billing periods that have expired before January 1, 2017) |
2. CSC for contributions for reporting periods starting from 01/01/2017:
INSURANCE CONTRIBUTIONS FOR MANDATORY SOCIAL INSURANCE IN THE CASE OF TEMPORARY DISABILITY AND IN CONNECTION WITH MOTHERHOOD (recipient of the Federal Tax Service)
|
Name |
|
|
182 1 02 02090 07 1010 160 |
Insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood (payment amount (recalculations, arrears and debts on the corresponding payment, including the canceled one) (for billing periods starting from January 1, 2017) |
|
182 1 02 02090 07 2110 160 |
Insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity (penalties on the relevant payment) (for billing periods starting from January 1, 2017) |
|
182 1 02 02090 07 2210 160 |
Insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity (interest on the corresponding payment) (for billing periods starting from January 1, 2017) |
|
182 1 02 02090 07 3010 160 |
Insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood (the amount of monetary penalties (fines) for the relevant payment in accordance with the legislation of the Russian Federation) (for billing periods starting from January 1, 2017) |
The obligation to pay calculated tax payments arises for various categories of taxpayers - agents, individual entrepreneurs, individuals (residents and non-residents) in terms of income received. Where to pay - federal tax or regional? According to the current system of tax collections in the Russian Federation, namely stat. 13 of the Tax Code, income tax refers to federal taxes that form a significant part of budget revenues.
The obligation to pay it arises not only for Russian citizens, but also for foreigners who receive income within the Russian Federation. Comprehensive rules for regulating personal income tax are contained in Chapter 23 of the Tax Code. Until 2016, income tax was paid directly on the day the income was actually received/issued, then the rules changed and the moment of withholding depends on the type of payment. For wages, the deadline is the day following the day of issue, for benefits and vacation pay, the last day of the month of issue.
Asking the question: What kind of personal income tax - federal or regional, it is equally important to know in which budget the funds are received? Employers need to understand that the distribution depends on the established norms for filling the budget. Where the personal income tax goes is determined by the RF BC - stat. 56, 61, according to which 85% of revenues (100% for foreigners) are directed to the regional/territorial budgets, and 15% - to various types of municipalities (districts, districts, settlements, etc.).
Personal income tax - to which budget is credited
It does not depend on where the tax is paid, to which budget personal income tax is transferred. The procedure for calculation, deductions, details for payments are the same throughout the country. This is the main difference between federal fees and regional and local ones: local authorities do not have the right to regulate the features of accrual and payment by approving local legislative acts. As it happens with, for example, land or transport taxes.
These differences greatly facilitate the procedure for paying off obligations for taxpayers, regardless of who transfers the money - a tax agent or an individual. It doesn't matter what budget is paid - the details will be the same. Transfer is possible by bank transfer, cash through the bank's cash desk, postal orders. The payment is formed in one amount to the federal details of the tax office where the enterprise is registered or the individual is registered. Further distribution between the budgets is carried out by the Treasury independently, without the participation of payers.
Where to pay personal income tax for LLC employees
Payment of income tax by the employer is made in a single total amount for the reporting periods within the established time limits. Tax employees conduct reconciliations on paid and accrued personal income tax on the basis of reporting - 2-personal income tax, 6-personal income tax. For correct enrollment, it is necessary to correctly draw up payment documents, namely, to enter the correct KBK, OKTMO, period code and tax details.
KBK codes for paying personal income tax in 2017:
- 18210102010011000110 - for income paid to the organization's personnel, regardless of the tariff rate of tax.
- 18210102010012100110 - for the transfer of interest on unpaid personal income tax amounts on time.
- 18210102010013000110 - for the transfer of penalties.
- 18210102020011000110 - for the transfer of personal income tax by individual entrepreneurs, lawyers, notaries and self-employed individuals.
- 18210102020012100110 - for the transfer of interest on individual entrepreneurs, etc.
- 18210102020013000110 - for the transfer of fines.
- 18210102030011000110 - for self-transfer by residents of personal income tax amounts from income in accordance with Art. 228.
- 18210102030012100110 - for the transfer of penalties.
- 18210102030013000110 - for the transfer of fines.
- 18210102040011000110 - for the transfer of personal income tax from the income of foreigners working on a patent.
Field "107" is filled in in accordance with the rules for recognizing income. For salaries, this is the month of accrual, that is, MS.X.2017, for vacation pay, this is the month of issue, that is, MS.X.2017, for sick leave, also the month of issue. Separate subdivisions pay personal income tax at the location of the branch (Article 226, Clause 7 of the Tax Code).
Conclusions - from this article you learned to which budget personal income tax is received, for what details it is paid. The transfer takes place on a federal basis. For the correct transfer of amounts, it is required to indicate the correct KBK, OKTMO, current account and other data, which can be found in the territorial division of the Federal Tax Service.
If you find an error, please highlight a piece of text and click Ctrl+Enter.
In order for the money to fall into the budget, it is necessary to correctly fill out the payment order. Otherwise, the money will not go to the correct account and will be treated as another payment or categorized as unexplained. The rules for filling out a payment order are prescribed in the Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. Form 0401060 is used, given in Appendix 2 to the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P. You will find a sample of filling out the personal income tax payment for 2019 below.
When to pay
Tax payment must be made no later than one business day following the day the income is issued (clause 6, article 226 of the Tax Code of the Russian Federation). An exception is made for vacation pay and sick leave: tax on them must be paid no later than the last day of the month in which the employee received the appropriate funds.
Therefore, if you transfer personal income tax from the salary for the previous month and from vacation pay for the current month on the same day, then you need to fill out your payment order for both salary and vacation personal income tax (letter of the Federal Tax Service of July 12, 2016 No. ZN-4-1 / [email protected]).
How to fill out a payment order for taxes
The amount is indicated in full rubles. The rule applies: transfer taxes to the budget in full rubles, rounding kopecks according to the rules of arithmetic: if less than 50 kopecks, discard them, and if more, round up to a full ruble.
All fields are mandatory. The date and amount of write-off are indicated in figures and in words. Payment orders are numbered in chronological order.
Each field is assigned a number. Let's take a closer look at the rules.
In 2019, you will need the BCC code for personal income tax 18210102010 011000110. It is the same for paying personal income tax on salaries and benefits, and for paying personal income tax on dividends.
In requisite 21 the sequence is indicated. It is determined in accordance with 855 Art. Civil Code of the Russian Federation. When transferring tax, the values \u200b\u200bof "3" and "5" can be indicated. They determine in what order the bank will carry out operations if there are not enough funds in the organization's account. When transferring personal income tax on a monthly basis, the value “5” is indicated in field 21. If you transfer tax at the request of the IFTS, then indicate the value "3".
In field 105, OKTMO is indicated in accordance with the All-Russian classifier, which is approved by order of Rosstandart dated June 14, 2013 No. 159-ST. From 04/25/2017, payment orders must indicate the 8-digit OKTMO code.
Field 106 is intended to identify the payment by its intended purpose. Bases are indicated using a letter code:
- TP - for current payments;
- ZD - for debt repaid voluntarily;
- TR - debt repaid at the request of regulatory authorities;
- AP - arrears, repaid on the basis of the inspection report before the inspection demand is made.
If it is impossible to specify the value of the indicator, 0 is set.
In field 107, you must indicate the frequency of payment of the tax amount or a specific date. Periodicity is, in fact, the tax period for which money is transferred. Maybe once a month, quarterly, half a year or a year. For the transfer for October 2019, you must specify "MS.10.2018".
In props 108, "0" is written. An exception is cases of repayment of debts at the request of regulatory authorities. Then you need to put his number.
Field 109 indicates the date of signing the declaration on the tax to be paid or "0" if the tax is transferred to the budget before the submission of the declaration. In the case of debt repayment at the request of the tax authorities, this field indicates its date.
Sample payment order for personal income tax in 2019
Payment of interest by payment order in 2019
Such a payment order has both similarities with the usual one (they put the same status of the payer, indicate the same details of the recipient, the same income administrator), and differences. We will dwell on the latter in more detail, and then we will give a sample payment for penalties for personal income tax 2019.
The first difference is KBK (props 104). For tax penalties, there is always a budget classification code, in the 14th-17th digits of which the income subtype code is indicated - 2100.
CCC for the transfer of fines: 182 1 01 020 10 01 2100 110
The second difference between the payment order for penalties is requisite 106. The following options are possible:
- If you calculated the penalties yourself and pay them voluntarily. In this case, the basis will have the code ZD, that is, the voluntary repayment of debts for expired tax periods in the absence of a requirement from the Federal Tax Service.
- If you pay at the request of the IFTS. In this case, the base will look like TR.
- List on the basis of the act of verification. This is the basis of the AP payment.
The third difference is attribute 107. Its value depends on what served as the basis for the payment:
- With voluntary payment - "0". If you transfer penalties for any one specific period (month, quarter), you should indicate it, for example, MS.02.2018 - penalties for February 2019.
- When paid at the request of the tax authorities (TR basis) - the period specified in the requirement.
- When paying off penalties according to the verification act (the basis of the AP), they also put 0.
If you pay interest on your own, enter 0 in fields 108 and 109.
In all other cases, in field 108, provide the number of the document - the basis for payment (for example, requirements), while do not put the "No" sign.
In field 109, enter:
- the date of the IFTS requirement - for the basis of the TR payment;
- the date of the decision to bring (refuse to bring) to tax liability - to establish an AP.
When filling out a payment order for paying tax, it is important not to make a mistake in the details. Check out the new tax details for 2017 to avoid penalties, fines, and payments falling into unexplained receipts.
In this article you will find:
- New details for paying taxes in 2017
- Samples of payment orders with new details.
What has changed in the details for paying taxes in 2017
Every year, accountants have the main problem with payments - do not make a mistake in the CBC. Since 2017, 12 new BCMs have been introduced. Check out this requisite for paying taxes in 2017 according to our table by us.
In this article we have given the main codes for "standard" cases. You can see the full list of BCC in a separate article "CBC for 2017".
CBC table for paying taxes in 2017
Type of tax |
KBK 2017 |
|---|---|
|
VAT on sales in the Russian Federation |
182 1 03 01000 01 1000 110 |
|
personal income tax paid by the tax agent |
182 1 01 02010 01 1000 110 |
|
Income tax (in FB) |
182 1 01 01011 01 1000 110 |
|
Income tax (in Belarus) |
182 1 01 01012 02 1000 110 |
|
Property tax |
182 1 06 02010 02 1000 110 |
|
Land tax within the boundaries of Moscow, St. Petersburg and Sevastopol |
182 1 06 06031 03 1000 110 |
|
Transport tax from organizations |
182 1 06 04011 02 1000 110 |
|
Tax under the simplified tax system (income) |
182 1 05 01011 01 1000 110 |
|
Tax under the simplified tax system (income - expenses) |
182 1 05 01021 01 1000 110 |
|
182 1 05 02010 02 1000 110 |
|
|
Trading fee |
182 1 05 05010 02 1000 110 |
|
182 1 05 03010 01 1000 110 |
Change of details for paying taxes in 2017 for Moscow and the Moscow Region.
For taxpayers in Moscow and the Moscow Region, from February 6, 2017, the following details for paying taxes in 2017 have changed:
- Payee's bank;
- BIC of the bank of the payee;
- Payee's account.
Such changes are associated with a change in the servicing bank of the Federal Treasury Department of Moscow and the Moscow Region.
Please check the table below to see if your details are correct.
For other regions, the treasury accounts did not change. You can find out exactly what to write in the payment order in the "Address and payment details of your inspection" service on the official website of the Federal Tax Service of Russia.
Table of changed details for paying taxes in 2017
Note! If the company makes a mistake in these details, the tax authorities will not count the payment and charge penalties.
Below are samples of payment orders with new details. Use them as an example.
See an example of filling out a payment order for paying VAT for the 1st quarter of 2017. Pay attention to the new details.
See an example of filling out a payment order for paying income tax for the 1st quarter of 2017 to the federal budget.
See an example of filling out a payment order for paying income tax for the 1st quarter of 2017 to the regional budget.
New details for insurance premiums in 2017
Insurance premiums are now paid to the tax authorities, so for them there were the most significant changes in terms of details for payment in 2017. So for insurance premiums changed:
- Recipient
- TIN / KPP of the recipient
There were no changes only for contributions for injuries, since they remained under the jurisdiction of the FSS of the Russian Federation.
Consider the main fields of the payment when paying the tax:
- Field 101 is intended to select the status of the payer. For example, if the payment is made by a tax agent, then code 02 is entered.
For more information about which code should be indicated for payments in other cases, see the article. "We fill in field 101 in the payment order in 2018 - 2019" .
- In field 104, the BCC of a specific tax is affixed. At the same time, there are codes for penalties and fines. Tax codes are approved every year, so it is important to keep track of any possible changes.
- Field 105 - OKTMO. This is a code that determines the territorial affiliation (either the payer or the object of taxation).
You will find out whether the error in this prop is significant from this publication .
- Field 106 - the reason for the payment. Here, “TP” is most often indicated - the current payment, “ZD” - payment of debts and “TR” - repayment at the request of the Federal Tax Service.
Other possible options for filling this field are described in this publication .
- Field 107 is required to reflect the reporting or tax period for which tax is paid. For example, if payment is made for January 2018, “MS.01.2018” is indicated, if for 2017 - “DG.00.2017”.
Other values that can be used to specify in this field, you will find .
- Field 108 is intended for payment made on the basis of any executive or administrative documents - the numbers of such documents are also indicated here.
Pay attention to cases when 0 is put down in this field, details - .
- In field 109 indicate the date of the document. For example, if the payment of tax, fines, penalties is made at the request of the tax authority, then the date of the request is indicated; if the amount of tax is paid at the end of the tax period, then it is necessary to indicate the date of submission of the declaration.
The format for filling in this attribute, as well as examples of possible values, are presented in this publication .
- Field 110 fixes the order to transfer funds, but due to the cancellation of this variable since 2015, until recently, it indicated 0 or a dash. This field should now be left blank.
Find out the details in the article “Fill in field 110 in the payment order in 2017” .
- Field 22 (UIN) is intended for the identification number of the payment for the payment of penalties, arrears of fines. In other cases, it is set to 0.
Read more about it .
- Field 24 is the purpose of the payment, which reflects what exactly the payment is made for, for example, “VAT payment for the 4th quarter of 2017”.
Requisites for payment of insurance premiums
Since 2017, insurance premiums that were previously accrued in accordance with the law “On insurance premiums ...” dated July 24, 2009 No. 212-FZ and paid to off-budget funds are now subject to the rules of Ch. 34 of the Tax Code of the Russian Federation and are paid to the budget. Accordingly, payment documents for them should be drawn up in the same way as for tax payments.
With regard to the “unfortunate” contributions to the FSS, there have been no changes since 2017, and they must still be paid to the FSS according to the same details and rules. See this article for an example of how to make such a payment. .
Entering details in the payment for budget payments is a very responsible event, since mistakes made can lead to fines and penalties for taxes and contributions.
Our rubric will help you avoid problems in filling out payments
