Civil Code on succession. Forms of reorganization of legal entities

From January 1, 2017, payment orders for the payment of insurance premiums, penalties and interest on them will need to indicate new codes budget classification(KBK). Moreover, payments for insurance premiums will need to be sent to tax authorities, and not to funds. Should I pay insurance premiums for one or more KBK in 2017? Do I need to prepare several payment orders for payment? What happens if you send contributions to the “old” KBK? You will find more details about the new codes, their application, as well as a table with the new BCCs in this article.

Introductory information

The budget classification code (BCC) is part of the group of details that allow you to determine the ownership of the payment. Therefore, when transferring insurance premiums in 2017 to the tax authorities, you must fill out the payment slips correctly. New BCCs for insurance premiums from 2017 must be indicated in field 104 of the payment order. KBK consists of 20 digits. If in 2017 you send insurance premiums to the old KBK, the payment will be attributed to unidentified revenues. And then you will need to clarify the payment, contact the funds and, possibly, undergo reconciliation.

New BCCs since 2017 are provided for pension, medical contributions and contributions for temporary disability and in connection with maternity. To transfer these contributions, you will need to draw up different payment orders and make payments to the tax inspectorates.

Pension contributions from payments to employees

Note!

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).

Basic payments

Pension insurance contributions from payments to employees within the limit (for 2017 it is 876,000 rubles) are charged at a rate of 22%, and from payments above the limit - at a rate of 10%. Cm. " ".

Such tariffs for 2017 have been determined and established for most organizations and individual entrepreneurs. To pay pension insurance contributions in 2017 from payments within the limit and from payments accrued in excess of the maximum base value, the same BCC is used - 182 1 02 02010 06 1010 160. This new code.

Penalties and fines

If pension insurance contributions are paid in 2017 later than established by the Tax Code of the Russian Federation, you will have to pay a penalty. Also, payers of insurance premiums may face the need to pay fines. New BCCs are provided for these payments. However, in 2017 you may be required to pay interest and penalties for the period prior to 2017. Then you need to use other codes. We present in the table the new BCCs for penalties and fines.

Payment type	KBK 2016	KBK 2017
Penalties on pension insurance contributions	182 1 02 02010 06 2100 160	182 1 02 02010 06 2110 160
Penalties on pension insurance contributions	182 1 02 02010 06 3000 160	182 1 02 02010 06 3010 160

Medical contributions from payments to employees

Basic payments

Since 2017, insurance premiums for compulsory health insurance must also be transferred to the Federal Tax Service. Limits on medical contributions are not approved, so they must be calculated and paid from all amounts made in favor of employees. Moreover, from 2017, for medical contributions you also need to use the new BCC - 182 1 02 02101 08 1013 160.

Please note that medical insurance premiums for December 2016 also need to be transferred to a “special” KBC. Even if insurance premiums are transferred in January 2017 and later. For December contributions, use the new code 182 1 02 02101 08 1011 160.

Penalties and fines

If you pay medical insurance premiums in 2017 later than established by the Tax Code of the Russian Federation, you will have to pay a penalty. Payers of insurance premiums may also face the need to pay fines. New codes apply for these payments. For payments before 2017, the codes are different. Let's list them in the table.

To do this, you need to create a separate payment order. And you need to indicate the new BCC - 182 1 02 02090 07 1010 160.

Insurance premiums for disability and maternity for December 2016 must be transferred to a “special” KBC. Even if insurance premiums for 2016 are transferred in January 2017 and later. For December contributions, use the new code 182 1 02 02090 07 1000 160.

Penalties and fines

If you pay insurance premiums for temporary disability and maternity in 2017 at a later date than established by the Tax Code of the Russian Federation, you will have to pay a penalty. Also, payers of insurance premiums may face the need to pay fines. The codes for these payments depend on the period for which penalties and fines are transferred.

Payment type	KBK 2016	KBK 2017
Penalties for social insurance contributions	182 1 02 02090 07 2100 160	182 1 02 02090 07 2110 160
Penalties for social insurance contributions	182 1 02 02090 07 3000 160	182 1 02 02090 07 3010 160

) in off-budget funds, in particular in Pension Fund of the Russian Federation no later than the 15th day of the month following the reporting period, if this date does not fall on weekends or holidays (non-working days) (from 01/01/2017, payment of insurance contributions for compulsory pension, medical and some types of social insurance will be made to the Federal Federal tax service). Otherwise, the last day for paying contributions is considered to be the first working day after the officially established weekend. In case of late payment of insurance premiums by the payer, a penalty is charged to the Pension Fund of the Russian Federation for each day of delay.

Payment of penalties to the Pension Fund

As a result of the resulting delay in paying contributions to the policyholder, starting from the first day of non-payment and until the day of actual payment of the amount of contributions, penalties are calculated in the Pension Fund of the Russian Federation (excluding non-working days- from the 16th day of the month following the reporting period). Penalties for late payment of contributions to the Pension Fund are calculated in accordance with Art. 25 Federal Law No. 212 dated July 24, 2012 (loses force in 2017 with the entry into force of Federal Law No. 250 dated July 3, 2016).

Penalties for late contributions to the Pension Fund are calculated based on 1/300 of the refinancing rate officially adopted by the Central Bank for a given period of time. From the beginning of 2016 onwards this moment a separate resolution of the Bank of Russia equates the refinancing rate to the key rate and is equal to 10% (at the end of 2016).

In order for the employer to determine the exact amount of the Pension Fund penalty, which was formed as a result of the delay in payment of contributions due to the fault of the policyholder himself, it is necessary to perform the following actions:

P = SV x D x SR / 300

The amount of penalties for late contributions to the Pension Fund (PFR) is calculated by multiplying the amount of insurance premiums accrued for payment for reporting period(SV) by the number of overdue days (D) and by the ratio of the refinancing rate of 1 to 300 (SR/300).

Example of penalty calculation

The debt to the Pension Fund is 23,000 rubles. The overdue payment period is 25 days. We calculate the penalties:

23,000 x 25 x 10% / 300 = 191.67 rubles.

After the policyholder has received the final amount of the penalty, he must pay it to the Pension Fund. This can be done together with the payment of insurance premiums, as well as separately from their payment, but only after they are sent to the Pension Fund. When paying penalties on insurance premiums, you must indicate a special BCC on the payment slip; it differs from what is used to pay the insurance premiums themselves.

If the policyholder does not transfer the fines voluntarily, they will be forcibly claimed from funds from his account. To do this, the Pension Fund of the Russian Federation, no later than two months from the date of discovery of the delay, must send an order to the bank to write off the required amount from the policyholder’s account. If there is no account, no funds in the account, or insufficient funds to cover the amount of the penalty, the funds will be collected by the Pension Fund from the organization’s property.

Penalties cannot be charged to the policyholder in the following cases:

If the policyholder has made an incorrect calculation of the amount of insurance premiums or their payment procedure, based on the information provided to him authorized bodies(by persons of these bodies);

Due to the blocking of the organization’s accounts by a court decision (no penalties can be charged throughout the entire time the accounts are frozen).

Penalties on insurance premiums: calculation in 2017

In accordance with Federal Law No. 250 of July 3, 2016, which added a new chapter 34 on insurance premiums to the Tax Code of the Russian Federation, most administrative powers for compulsory medical, pension and social insurance comes under the jurisdiction of the Federal Tax Service. In particular, how will insurance premiums be collected? tax authority, as well as all arrears, fines and penalties resulting from payment (non-payment) of contributions. In this case, the date of payment of contributions will remain unchanged - the 15th day of the month following the reporting period. From the beginning of next year, penalties for late payment will be the same as for similar violations under tax collections. To cover arrears, including in the form of penalties, the Federal Tax Service will be able to seize the accounts of the payer of contributions.

Another innovation is that penalties for late payments will increase for legal entities. If you have not paid taxes and fees for more than 30 days, penalties will be calculated based on 1/150 of the refinancing rate. If the delay is less than 30 days, the previous conditions for calculating penalties will apply - 1/300 of the refinancing rate. That is, if the delay is more than 30 days, you must first calculate the penalties using the above formula, and starting from the 31st day of delay, use 1/150 instead of 1/30 of the refinancing rate. This innovation does not apply to individuals.

If an employer, as a result of previously made insurance premiums, has an overpayment, then he can use the overpaid amount of insurance premiums to pay off the existing penalty (Article 26 of the Federal Law No. 212 of 07/24/2009 - becomes invalid as of 01/01/2017). But only if the overpayment and penalties are under the control of one fee administrator. The Pension Fund of Russia can independently offset funds against penalties from the identified amount of overpayment or from a personal application of the policyholder. You can identify an overpayment, including by conducting. Even if the policyholder wants to return the overpaid amount without paying the existing penalty amount, the Pension Fund of Russia will refund the money only after deducting the penalty.

To cover the penalty due to overpayment, you must fill out an application in Form 22-PFR and submit it to the Pension Fund (in writing or in electronic format).

Insurance premiums at an additional rate for insured persons employed in the types of work specified in clause 1, part 1, art. 30 of the federal law of December 28, 2013 n 400-FZ (list 1)

Penalties, fines and interest on insurance premiums for the additional tariff (list 1), starting from January 1, 2017

Insurance premiums at an additional rate for insured persons engaged in the types of work specified in clause 2 - 18, part 1, art. 30 of Federal Law dated December 28, 2013 No. 400-FZ (list 2)

At a rate that does not depend on the results of a special assessment of working conditions (class of working conditions)

At a tariff depending on the results of a special assessment of working conditions (class of working conditions)

Penalties, fines and interest on insurance premiums for the additional tariff (list 2), starting from January 1, 2017

Insurance contributions for compulsory pension insurance in a fixed amount (for individual entrepreneurs)

Contributions for billing periods (including those calculated from the amount of excess income), starting from January 1, 2017

Additional social security contributions for flight crew members and coal industry workers

Contributions from organizations using the labor of flight crew members of civil aviation aircraft to pay supplements to pensions

Contributions paid by organizations of the coal industry for the payment of additional payments to pensions

Insurance premiums for compulsory health insurance for the working population

Contributions for billing periods starting from January 1, 2017

Insurance premiums for compulsory health insurance in a fixed amount (for individual entrepreneurs)

Contributions for billing periods starting from January 1, 2017

Insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity

Contributions for billing periods starting from January 1, 2017

Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases

In the article we will look at arrears of insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund, the Federal Compulsory Medical Insurance Fund: the collection procedure, the deadline, as well as the calculation of penalties. Payers of compulsory insurance contributions bear the obligation to timely pay insurance amounts in in full, as well as upon presentation of the appropriate settlement forms with reliable information on mandatory insurance payments.

In case of failure to fulfill these obligations, a debt to the funds arises, called arrears. In such cases, the control body forms a requirement in a regulated form for the debtor to repay the debt forcibly.

Arrears on insurance contributions to the Pension Fund, Social Insurance Fund, Federal Compulsory Medical Insurance Fund

Arrears arise if the payer does not transfer the required amount of insurance pension, medical and social payments by the 15th day inclusive for the month ended. And for every type compulsory insurance You should create an independent payment plan with the transfer of funds in favor of the fund.

A monthly mandatory insurance payment is provided for persons paying benefits employees and deducting contributions from these amounts for various types of insurance (for employers, which may be foreign or Russian legal entities, individual entrepreneurs, and private practitioners).

For those payers who do not have employees, mandatory medical and pension payments are provided, paid to the accounts of the Federal Compulsory Medical Insurance Fund and the Pension Fund of the Russian Federation until the end of the current year. These payments are made for yourself and are mandatory nature, they are calculated by payers independently, taking into account the current minimum wage and the level of income insofar as it exceeds 300,000 rubles. in year.

Transfer social contributions is not among the mandatory payments for such policyholders and is exclusively voluntary.

In the absence of transfers on the established dates or in case of incomplete payment of the required amounts, payers have an arrears that require collection in the manner specified in Law No. 212-FZ. The collection procedure for organizations and individual entrepreneurs is prescribed in articles 19 and 20 of this law, for individuals who do not form individual entrepreneurs - in article 21.

Procedure for collecting arrears

This process is regulated by Law 212-FZ:

Article 19 – forced repayment of debt in cash debtor;
Article 20 – repayment of debt with the debtor’s property, if there are not enough funds in the accounts;
Article 21 – repayment of debt with property for individual without the formation of an individual entrepreneur.

If arrears are detected, the payer is sent a written notice in the form of a requirement in the established form:

4-PFR - for debts on medical and pension contributions (approved by Resolution of the PFR No. 1p dated 01/11/16);
5-FSS – for debts on social contributions (approved by FSS Order No. 2 of 01/11/16).

Deadline for collecting arrears on insurance premiums

These requirements are prepared by the body that controls the timeliness and completeness of payment of insurance amounts by payers. Moreover, specific deadlines are fixed for sending demands to debtors - 3 months from the moment the arrears are discovered.

At the same time, at the time of establishing the presence of arrears in contributions for payers, the specified body generates a certificate in the form of 3-PFR in terms of pension and medical contributions and 3-FSS in terms of social contributions. The forms of these certificates are approved by the same legislative documents that the claim forms.

If the presence of arrears is revealed following an inspection of the policyholder, then the demand should be sent to the debtor within 10 days from the date of the decision.

The requirement is submitted either personally to the manager or individual entrepreneur (or their proxies) against signature, or by registered mail, or electronically through appropriate communication channels.

The requirement generated by the regulatory authority must include:

The amount of debt on the day the claim was made (arrears and penalties);
Deadline for transferring this amount;
Grounds for collecting the specified amount;
Measures that will be applied if the debtor fails to fulfill the requirement;
Links to items regulatory documents, allowing the presentation of these requirements for the collection of arrears.

Upon receipt of the claim, the payer must pay off the arrears within 10 calendar days, unless a different time period is indicated in the request form itself.

In the absence of action on the part of the debtor, the fund carries out a procedure for making a decision on collecting the amount of debt in a forced form; this process is regulated by paragraph 19 of Law No. 212-FZ. This procedure is allotted 2 months, within which a decision must be prepared. No later than 6 days decision should be conveyed to the debtor himself

In order to recover the amount of arrears from the cash savings available in the debtor’s accounts, the fund will move to banking institution servicing the accounts of this person, an order indicating the amount of debt. Upon instructions, the bank is obliged to carry out an operation to write off the necessary amount within one day. sum of money and transferring it to the fund using the relevant details. If the amount is expressed in foreign currency, then one more day is added for the procedure. If there is not enough money in the debtor’s accounts to cover the debt, the bank will write it off to the fund upon receipt.

If the debtor does not have the required amount of money, the arrears can also be seized in the form of other property; the procedure for this procedure is determined by paragraph 20 of Law No. 212-FZ.

If the two-month deadline for making a decision is missed, then the issue of collecting arrears can be transferred to judiciary. The application may be sent to the court within six months from the date of expiration of the allotted period for repaying the debt. If the six-month period is missed, and the reason is valid, then the period can be restored through the court.

How to pay arrears on insurance premiums?

When receiving a request from the fund, the policyholder should look at the period specified in it for payment of the debt. If the period is not specified, then it is considered equal to 10 days from the date of receipt.

If the request was received by mail, then the day of receipt is the 6th day from the date of sending. If it is delivered in person or transmitted electronically, the deadline for execution should be counted from the actual date of receipt.

You must independently generate a payment order for the amount specified in the request form from the fund and pay the existing debt. If this action is not completed within the allotted time, the fund will decide to forcibly collect the amount of debt from existing bank accounts. If there is no money in the accounts, the fund will refer the case to the judicial authorities, and you will still have to pay the arrears.

KBK for transferring arrears, penalties and fines for insurance premiums:
1 09 08000 00 0000 140

Penalties for arrears on insurance premiums

The amount of the penalty for the identified arrears is calculated by the fund control body independently and indicated in the request, which is sent to the debtor. However, the policyholder should know how this value is calculated. This knowledge will be useful in two cases:

To check the correctness of the fund’s calculations;
To calculate penalties when independently identifying an error and submitting an amendment in order to avoid a fine.

Formula for calculating penalties for arrears:

Penalties = debt on contributions * (refinancing rate of the Central Bank of the Russian Federation / 300) * number of days overdue.

The refinancing rate is taken at the time of delay. Moreover, if this value changes during the period of delay, penalties should be calculated for each rate separately. Before 09/14/12 the rate was 8%, after 8.25%. In 2016, the refinancing rate corresponds to the key rate and is 11%.

The number of days of delay is counted starting from the 1st day after the deadline for payment of contributions up to and including the day of payment.

Calculation example:

The company did not pay contributions to the funds for January 2016 on time; the resulting debt was repaid on May 27, 2016. The last day to transfer insurance payments for January is February 15. The total amount of employee payments for January amounted to 300,000 rubles. The company calculates contributions according to basic tariffs.

Behind late payment taxes or fees follow tax sanctions in the form of a penalty. It is important to fill out the payment form correctly, because in case of an error the amount will be considered not transferred. In this article, we will tell you how to fill out a payment order to pay penalties for insurance premiums in 2020, and show a sample of filling out a payment order to pay penalties for each premium.

Payment of penalties on insurance premiums: payment order for 2020

To transfer penalties, a unified payment order form approved by Bank of Russia Regulation No. 383-P dated June 19, 2012 is used.

Is it possible to recover company fines and penalties from an employee?

By law, the employee is obliged to compensate the employer for direct damage caused actual damage(), if it actually reduced the available property or worsened its condition. Do this include fines and penalties, experts from the magazine “Salary” said.

Filling out a payment order to pay penalties on insurance premiums in 2020

When transferring penalties, most fields of the payment order are filled out in the same way as when transferring the contribution itself. But you cannot transfer the fee and penalties in one payment. Payments for contributions and penalties must be separate.

Therefore, the easiest way is to take a payment slip to pay the corresponding contribution and change several details in it for transferring the penalty:

Budget classification code,
Basis of payment,
Taxable period,
Date and document number.

You can fill out a payment order from a blank form. Next, we will tell you how to fill out each payment details.

"Head" of payment

At the top of the payment order we indicate its number and date. Here we indicate the type of payment. If the payment order is generated in a remote banking program, for example, a client bank, leave this field blank.

Nearby is the “payer status” detail. We fill it out in the same way as in a payment order for the payment of a contribution, the penalty for which we are going to transfer. Let us recall the possible payer statuses:

Then write the payment amount twice:

First, write the amount of rubles in capital letters, the amount of kopecks in numbers. We write the words “rubles” and “kopecks” in full without abbreviations,
Then rubles and kopecks in numbers.

We pay penalties in rubles and kopecks. If the amount is in whole rubles, then it can be indicated as follows: “199=”, that is, without kopecks.

Payer details

Then fill in the payer details:

Company name,
If the payer is an individual, then indicate his status, for example “ Individual entrepreneur Sergeev Alexey Ivanovich,
payer's TIN,
checkpoint of the organization. In payments on behalf of individuals, we leave the checkpoint field empty,
Bank details:
- Checking account,
- Correspondent account,
- Name of the bank.

If a payment order is issued in a banking or accounting program, all details will be entered into the payment order automatically.

Payment recipient details

The recipient of the payment may be your Federal Tax Service or territorial body FSS. If you do not know your payment details, then:

Payment details of your Federal Tax Service can be found on the official website of the Federal Tax Service of Russia,
FSS payment details are available on the official websites of regional branches of the fund, but not all. Therefore, it is better to clarify the details for transferring money at your FSS branch.

Fill in the recipient's name as follows:

First we write “UFK for...”, enter the name of the region, for example, “UFK for Moscow”,
Then in brackets we write the name of our tax office or FSS branches, for example, “UFK for Moscow (Inspectorate of the Federal Tax Service of Russia No. 43 for Moscow)”, or “UFK for Moscow (GU - Moscow regional branch of the FSS of the Russian Federation l/s 40100770142)”.

Fill in the group of details located nearby:

Budget payment fields

The first difference between a payment order for the payment of a fine and the payment of the fee itself is another BCC:

Contribution	KBC for transferring fines
Payers – legal entities
Pension insurance, basic tariff	182 1 02 02010 06 2110 160
Social insurance for disability and maternity	182 1 02 02090 07 2110 160
Compulsory health insurance	182 1 02 02101 08 2013 160
Pension insurance at an additional rate for employees from list 1	182 1 02 02131 06 2100 160
Pension insurance at an additional rate for employees from list 2	182 1 02 02132 06 2100 160
Contributions for injuries	393 1 02 02050 07 2100 160
Payers - entrepreneurs
Pension insurance	182 1 02 02140 06 2110 160
Health insurance	182 1 02 02103 08 2013 160

Then there is the “Base of payment” detail; it is also filled out differently than in the payment slip for payment of the contribution. Here we indicate one of the letter combinations:

ZD – if we voluntarily transfer the debt for penalties,
TR - if you received a requirement from the Federal Tax Service or the Social Insurance Fund,
AP – if the payment of the penalty is made according to the inspection report.

The next field is the tax period for which the payment is made. If you transfer penalties on demand or an inspection report, then these documents indicate the period for which the penalties must be paid. If the payment is made voluntarily, that is, the code “ZD” is indicated in the previous field, then in the “tax period” field we put zero.

We also indicate zero if the tax period cannot be determined. For example, when several penalties accrued for different tax periods are transferred in one amount.

Then we indicate the number and date of the request or inspection report for which we make payment. If the penalty is transferred voluntarily, and there is no demand or act, then we put zeros in these fields.

Finally, fill out the payment purpose. We write that we are listing penalties, indicate for what insurance premium we pay penalties, and details of the basis document, if any.

Payment order for penalties on insurance premiums: payer – third party

Penalties on premiums can be paid not only by the policyholder himself, but also by a third party. This opportunity appeared back in 2016. Taxes, contributions or penalties can be paid, for example, by the founder, director of the company or any other individual.

Fill out the payment order taking into account the following features:

In the payer details group, indicate the INN and KPP of the organization for which the payment is being made,
In the “Payer” field, enter the full name of the person who will go to the bank, for example, a director,
In the “Payer status” field, indicate the status of the organization for which you are transferring money,
Complete the purpose of payment as follows: enter the TIN of the individual who is actually transferring the money. Then put the “//” sign and indicate the name of the company for which you are transferring money.

The remaining details are filled out in the same way as in a regular payment.

Errors in payment orders for penalties on insurance premiums

Errors may occur when generating a payment order. Three of them are critical, since with them the penalty will be considered unpaid:

Invalid beneficiary account
Incorrect Federal Treasury account,
Invalid recipient tank details.

The remaining errors are non-critical and can be corrected by writing a letter to clarify the payment.

Samples of payment orders for penalties on insurance premiums in 2020

We told you how to fill out all the details of a payment order for the transfer of penalties for insurance premiums. Now let's give examples of filling. You will be able to download all samples.

Payment order for payment of penalties on insurance premiums to the Pension Fund of the Russian Federation: sample

We transfer penalties on contributions to the Pension Fund to the payment details of our tax office:

Payment order for payment of penalties on insurance premiums to the Federal Compulsory Medical Insurance Fund: sample

Since 2017, contributions to the FFOMS have been administered by the Federal Tax Service, so we also transfer penalties for medical contributions to the account of our Federal Tax Service:

Payment order for payment of penalties on insurance premiums to the Social Insurance Fund: sample

We transfer to the Federal Tax Service only contributions to the Social Insurance Fund in case of temporary disability and maternity:

Payment order for payment of penalties on insurance premiums for injuries: sample

Contributions for injuries are still administered by the Social Insurance Fund, so we pay penalties on these contributions to the territorial department of social insurance: