All existing BCCs for insurance premiums in 2022 in the table

KBK for payment of insurance contributions to the Pension Fund for employees

What violations do the funds detect?

Despite the fact that the payment of most insurance premiums has long been supervised by tax officials, some checks are still carried out by fund employees.
Thus, the costs of compulsory social insurance in case of temporary disability and in connection with maternity are checked by the FSS. He also controls contributions “for injuries”. And the Pension Fund checks personalized reporting: forms SZV-M, SZV-STAZH and SZV-TD. Fill out, check and submit SZV-TD, SZV-M and SZV-STAZH via the Internet Submit for free

If during an inspection, fund employees identify a violation, they draw up an administrative act and take the case to court. If guilt is confirmed, the judge decides on an administrative fine (see Table 1).

Table 1

What violations do the funds detect and what fines are provided?

A payment to pay a fine can be generated in a few clicks Find out more

KBK for payment of penalties on insurance contributions to the Pension Fund for employees

In FFOMS

KBC for fines on insurance premiums from 01/01/2020

Some employers or employees themselves pay additional insurance contributions to a funded pension. In this case, the BCC depends, among other things, on whose funds the contributions are paid for. The corresponding three BCCs are indicated in ConsultantPlus:

Additional insurance premiums are paid by the employer and the insured person to separate CBCs. Employer: ... (view in full).

KBK for payment of penalties on insurance contributions to the Social Insurance Fund for employees

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BCC for penalties on insurance premiums from 01/01/2020

Summing up the application of these BCCs

An entrepreneur who employs employees must make mandatory contributions for them to extra-budgetary funds. Which BCC should I indicate in the relevant payment orders? The amount of deductions, as well as coding, depend on the conditions in which employees work.

Contributions to employee pension insurance

The budget classification code does not depend on whether the employer’s income from the use of the labor of hired employees exceeds the maximum base value (300 thousand rubles). Deductions for employees with a base value both less and more than the maximum must be paid according to the following BCC: 392 1 0200 160. Separate codes for this type of payment have been cancelled. According to this BCC, the following types of contributions to the Pension Fund for the payment of an insurance pension are credited:

• main payment;
• outstanding principal payment;
• debt on canceled payment;
• the resulting arrears;
• recalculation payment.

Sanction payments for insurance contributions to the Pension Fund of Russia

• Fines - must be transferred according to KBK 392 1 02 02010 06 3000 160.
• Penalties are credited according to KBK 392 1 0200 160.

If employees work under special conditions

For employers who provide employees with harmful and/or dangerous working conditions, there is an additional rate of contributions to the Pension Fund, since the law will allow employees “for harmfulness” to retire earlier than the age prescribed. It is the deductions of these additional contributions that will help in the future to calculate the moment from which employees will be entitled to early retirement.

1. Hazardous work requires deductions for employees according to KBK 392 1 0200 160.

• Penalties for late payments are according to KBK 392 1 02 02131 06 2100 160.
• Fines for such contributions are according to BCC 392 1 0200 160.

2. For those employed in difficult working conditions, KBK 392 1 02 02132 06 1000 160.

• Peni – KBK 392 1 0200 160
• Fines – KBK 392 1 0200 160.

Contributions for hired employees to the Federal Compulsory Compulsory Medical Insurance Fund

Deductions for compulsory health insurance for employees are required by KBK 392 1 0211 160.

Penalties for this payment are according to KBK 392 1 0211 160.

Fines, if any, are assessed - according to KBK 392 1 0211 160.

Payment Features

It is necessary to distinguish between KBK in the FSS in 2022 for employees or codes for the Federal Tax Service. The FSS administrator code is 393, and the Federal Tax Service is 182, that is, all codes for payment to social insurance begin with code 393, and for the tax service - with 182.

The budget classification code is indicated in field 104 of the payment document. All current codes are shown in the table.

For VNIM payments, in the “Payee” field, you must indicate the Treasury authority and in brackets - the short name of the Federal Tax Service. From 01/01/2021, the Federal Tax Service joined the Unified Treasury Account system. The details must indicate two accounts - a current account and a Single Treasury account. The Federal Tax Service provided details of territorial tax services for payers (letter of the Federal Tax Service No. KCH-4-8 / [email protected] dated 10/08/2020).

Budget classification codes change periodically, so it is important to have reliable information when filling out payment documents. Budget classification codes for 2022 and planned 2023–2024. approved by Order of the Ministry of Finance No. 75n dated 06/08/2021. And the general procedure for forming the encoding of the budget classification is given in Order of the Ministry of Finance No. 85n dated 06/06/2019. If an error is made, you must write a letter to the Tax Inspectorate and clarify the data.

Payment KBK in the FSS in case of temporary disability in 2022 are not applied; insurance premiums for temporary disability and maternity are paid to the Federal Tax Service. Example of a payment order:

Main changes to the KBK in 2022

This year has been characterized by further changes in budget classification codes. This remark should be taken into account when filling out payroll statements, in this case, line 104. The index of a budgetary organization is indicated only in cases where the income manager positions one or the other budget.

Current tax legislation reminds us that line 104 is filled out only under the following circumstances:

• transfer of tax assessments, state duties, fees, penalties and other similar sanctions;
• transfer of contributions to various extra-budgetary funds;
• transfer of funds through customs administration;
• deduction of the established amount by an individual entrepreneur;
• any payments of financial resources to government authorities, the Russian Federation.

Consequently, the mentioned line remains blank only if money is received by a private person that has nothing to do with the estimate of financial expenses and state revenues.

KBC on insurance premiums for 2022 for organizations

The budget classification index is different when paying insurance taxes at additional rates. Regular and reduced rates are equated to a classification code common to each category of contributions.

Budget classification indices for the payment of insurance levies by organizations for employees on pension contributions at a general and reduced rate are based on this table.

Penalties and fines for insurance premiums are assigned the following indices.

Individual entrepreneurs pay insurance fees for hired employees to the territorial tax inspectorate and the social insurance fund using the same digital codes for grouping budget items as organizations.

Private entrepreneurs make insurance contributions for themselves, regardless of the intensity of doing business or the level of income received.

All KBK 2022 for health insurance

Under the control of the tax office

BCCs for compulsory health insurance are listed in order No. 65n dated 07/01/2013. In 2016, changes were made to this regulatory document due to the fact that since last year, the administration of a number of contributions was transferred to the Federal Tax Service:

• pension;
• medical;
• for compulsory insurance in case of temporary disability;
• in connection with motherhood.

Thus, all these payments are made through the Federal Tax Service inspection at the place of registration, and reporting is also provided to the tax authorities. Of the social contributions, only contributions for injuries continue to be reported to the Social Insurance Fund. Accordingly, they need to be paid to the Social Insurance Fund.

KBK insurance premiums in 2022: table

Table 1. Basic tariffs.

Table 2. Additional tariffs (codes of penalties and fines - in accordance with Order of the Ministry of Finance No. 36n dated 03/06/2019).

Table 3. Injuries.

Table 4. Transfers of individual entrepreneurs for themselves.

Whom to pay

This year, 2022, has brought nothing new. Based on this, in 2022, control over the calculation and payment of insurance levies for mandatory pension, medical, and social insurance still belongs to the Federal Tax Department of Russia. The listed types of insurance premiums, with the exception of injuries, should be transferred to the territorial Inspectorate of the federal tax service, and not to funds.

The settlement sheet for payment of contributions is filled out as follows:

• line TIN, KPP of the addressee of funds - individual tax and identification number of the enterprise;
• line Recipient is the abbreviation of the Federal Treasury department, in brackets is the abbreviation of the Federal Tax Service;
• KBK line - budget classification represented by 20 characters.

The first three digits indicate the encoding of the main administrator of budget revenues; in this case, the value is 182 - the Federal Tax Office.

What to do with errors

If you make a mistake in the budget classification code, for example, when paying insurance premiums for compulsory medical insurance, specify the code of another tax liability, then the payment will not be received as intended. As a result, the Federal Tax Service will charge penalties. Of course, in some cases, tax inspectors independently correct the error in the payment slip and credit the payment to the correct code. But this does not always happen; there are different errors. If the inspection has assessed penalties, indicate in field 104 of the KBK payment order the penalties for insurance premiums for compulsory health insurance - 182 1 0213 160 when paying insurance premiums for employees. Or enter code 182 1 0213 160, if the entrepreneur pays penalties on compulsory medical insurance premiums for himself.