What is the code for the insurance premium payer in the 4-FSS report?

What is the code of the payer of insurance premiums (policyholder) recorded in form 4-FSS?

The code of the payer of insurance premiums is recorded in the field of the same name on the title page of form 4-FSS. It indicates the specific category of the insurer, which is determined on the basis of several criteria.

The structure of the cipher is represented by a sequence of 9 cells (7 of them contain data, 2 contain a separator character).

The first 3 cells of the field reflect a code that indicates the status of the payer in accordance with the list enshrined in Appendix 1 to the procedure for filling out form 4-FSS, which was approved by Order of the FSS of Russia dated February 26, 2015 No. 59.

In cells 5 and 6 the code recorded in the list from Appendix 2 to Order No. 59 is entered.

In cells 7 and 8 the code is indicated according to the list approved in Appendix 3 to Order No. 59.

In form 4-FSS, the policyholder code is intended to reflect:

in what area and in what status the contribution payer operates;
what tax system does the business entity use;
whether the economic entity is a user of budget funds.

Using the code reflected in Form 4-FSS, the Social Insurance Fund determines how much revenue in the form of contributions to the budget should be expected from a particular business entity. In turn, the company that sent a certain code to the Social Insurance Fund must calculate contribution payments in accordance with it. If, for example, it has the right to reduced tariffs, the code in form 4-FSS should reflect this right based on the status of the business entity.

Let us consider the specifics of the specified groups of codes that make up the contribution payer code in more detail.

How to get the code

One of the difficulties arose with how to find out the policyholder’s code in the Social Insurance Fund. To do this, you need to read clause 5.13 of the Procedure for filling out data in Form 4-FSS of the 2016 model. According to it, special tables have been developed in which various categories of contribution payers are recorded. Based on your data, select the desired category and determine the digital value.

These figures indicate not only the category of the insured, but also the rate at which he pays insurance premiums. Tariffs are usually divided into 2 types:

basic tariff;
reduced tariff.

If an organization makes deductions at the basic rate, the code is the same regardless of which taxation system this company uses. If the organization pays at a reduced rate, then the codes will be different and must be checked against the tables.

Payer code: codes according to Appendix 1 to Order No. 59

Appendix 1 to Order No. 59 provides a list of 3-digit codes, reflecting mainly:

legal status of the payer;
sphere of activity of the payer.

These codes can have the following meanings:

071 (code corresponds to the status of a legal entity or individual entrepreneur applying the basic tariff for contributions);
051 (corresponds to the status of a legal entity or individual entrepreneur who has a contract with the management structures of special economic zones, the subject of which is the implementation of technological innovation, industrial, recreational projects, as well as transferring funds to individuals who work in these economic zones);
081 (corresponds to the status of a legal entity carrying out and implementing developments under the Skolkovo project);
091 (corresponds to the status of a legal entity that conducts business in the field of information technology as a software developer, database developer, service provider, but has no relation to special economic zones);
101 (corresponds to the status of a business company or partnership engaged in the implementation of computer programs, industrial designs, know-how, provided that the exclusive rights to the relevant developments belong to the founders of these companies or participants who are scientific or educational budgetary institutions of the Russian Federation);
121 (corresponds to the status of a legal entity or individual entrepreneur working on the simplified tax system and engaged in the type of activity specified in subparagraph 8 of paragraph 1 of article 58 of the law “On insurance contributions...” dated July 24, 2009 No. 212-FZ);
131 (corresponds to the status of a payer who makes payments to the crews of ships registered in the Russian International Register, but not used for the transportation of oil and petroleum products);
141 (corresponds to the status of a payer who works for UTII as a pharmacy organization or an economic entity with a license for pharmaceutical activities);
151 (corresponds to the status of a private non-profit organization operating under the simplified tax system and carrying out activities in the social sphere, education, healthcare, sports, science and art);
161 (corresponds to the status of a charitable organization operating under the simplified tax system);
171 (corresponds to the status of an individual entrepreneur on the PSN, if he does not conduct activities under subclause 19, 45–47 clause 2 of article 346.43 of the Tax Code of the Russian Federation);
181 (corresponds to the status of a payer who is a participant in the economic zone in Crimea);
191 (corresponds to the status of a payer who is a resident of a zone of rapid economic development in accordance with the Law “On Territories of Advanced Development” dated December 29, 2014 No. 473-FZ);
201 (corresponds to the status of the payer who is a resident of the free port of Vladivostok).

INSURANCE CODE 4-FSS

Category of insurance premium payers

Payers of insurance premiums applying the basic tariff of insurance premiums

Organizations and individual entrepreneurs that have concluded agreements with the management bodies of special economic zones on the implementation of technology-innovation activities and making payments to individuals working in a technology-innovation special economic zone or an industrial-production special economic zone, organizations and individual entrepreneurs who have entered into agreements on the implementation tourism and recreational activities and making payments to individuals working in tourist and recreational special economic zones, united by a decision of the Government of the Russian Federation into a cluster

Organizations that have received the status of participants in a project to carry out research, development and commercialization of their results in accordance with the Federal Law of September 28, 2010 No. 244-FZ “On Innovation 1”, if they meet the criteria provided for in Part 2 of Article 58.1 of the Federal Law of July 24 2009 No. 212-FZ, for 10 years from the date they received the status of a project participant, starting from the 1st day of the month following the month in which they received the status of a project participant.

Organizations operating in the field of information technology (except for organizations that have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovation activities and making payments to individuals working in a technology-innovation special economic zone or industrial-production special economic zone), which are recognized as Russian organizations that develop and implement computer programs developed by them, databases on a tangible medium or in electronic form via communication channels, regardless of the type of contract and (or) providing services (performing work) for the development, adaptation, modification of computer programs , databases (software and information products of computer technology), installation, testing and maintenance of computer programs, databases

Business societies and business partnerships whose activities involve the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, breeding achievements, topologies of integrated circuits, production secrets (know-how) , the exclusive rights to which belong to the founders (participants) (including jointly with other persons) of such business entities, participants of such economic partnerships - budgetary scientific institutions and autonomous scientific institutions or educational organizations of higher education that are budgetary institutions, autonomous institutions

Organizations and individual entrepreneurs using a simplified taxation system, the main type of economic activity of which is established by paragraph 8 of part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ

Payers of insurance premiums who make payments and other remunerations to crew members of ships registered in the Russian International Register of Ships for the performance of labor duties of a ship crew member - in relation to the specified payments and remunerations

Pharmacy organizations recognized as such in accordance with the Federal Law of April 12, 2010 N 61-FZ “On the Circulation of Medicines” and paying a single tax on imputed income for certain types of activities, as well as individual entrepreneurs with a license for pharmaceutical activities and paying a single tax on imputed income for certain types of activities, in relation to payments and rewards made to individuals in connection with the implementation of pharmaceutical activities

Non-profit organizations (with the exception of state (municipal) institutions), registered in accordance with the procedure established by the legislation of the Russian Federation, applying a simplified tax system and carrying out activities in accordance with the constituent documents in the field of social services for the population, scientific research and development, education, healthcare, culture and art (activities of theaters, libraries, museums and archives) and mass sports (with the exception of professional), taking into account the features established by parts 5.1 - 5.3 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ

Charitable organizations registered in accordance with the procedure established by the legislation of the Russian Federation and applying a simplified taxation system

Individual entrepreneurs applying the patent taxation system, with the exception of individual entrepreneurs carrying out the types of business activities specified in subparagraphs 19, 45 - 47 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation

Payers of insurance premiums (policyholders) specified in Article 58 of the Federal Law of July 24, 2009 No. 212-FZ and who received the status of a participant in the free economic zone in accordance with the Federal Law of November 29, 2014 No. 377-FZ “On the development of the Crimean Federal district and free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol" 3, for 10 years from the date they received the status of a participant in the free economic zone, starting from the 1st day of the month following the month in which they received such status

Payers of insurance premiums (policyholders) specified in Article 58 of the Federal Law of July 24, 2009 No. 212-FZ and who received the status of resident of the territory of rapid socio-economic development in accordance with the Federal Law of December 29, 2014 No. 473-FZ “On territories of rapid socio-economic development in the Russian Federation"4, for 10 years from the date they received the status of resident of the territory of rapid socio-economic development, starting from the 1st day of the month following the month in which they received such status

2nd set. It is formed like this:

Organizations on the simplified tax system and individual entrepreneurs on the simplified tax system, patent - code 01
Organizations and individual entrepreneurs on UTII - code 02
Organizations and individual entrepreneurs on the Unified Agricultural Tax - code 03
All others - code 00

3rd set. It is formed like this:

State and budgetary institutions - code 01
Other payers of insurance premiums indicate code 00

For example, an ordinary enterprise at a rate of 2.9% on the simplified tax system has the code: 071 / 01 / 00

ADDITIONAL LINKS on the topic

4-FSS 2022 new form form download Information is provided on downloading the new form 4-FSS 2022, which can be downloaded for free. Excel format - Excel. Policyholder code. Example of filling. A link is provided to download the new form 4-FSS.
EXAMPLE OF COMPLETING 4-FSS 2022 A simple example of filling out reports in the FSS 2022 is given with comments and explanations based on the Procedure for filling out form 4-FSS and the requirements of current legislation. Many small businesses were not affected by the changes.

Payer code: codes according to Appendix 2 to Order No. 59

Appendix 2 to Order No. 59 contains a list of codes for payers who use special tax regimes.

These ciphers have the following meanings:

01 (the code corresponds to companies or individual entrepreneurs that work on a simplified basis, as well as individual entrepreneurs that combine the simplified tax system for the main type of business activity, fixed in subsection 8, paragraph 1, article 58 of Law No. 212-FZ, with the patent system);
02 (corresponds to a legal entity or individual entrepreneur who works on UTII);
03 (corresponds to a legal entity or individual entrepreneur working for the Unified Agricultural Tax).

If the legal status or type of activity of a business entity does not correspond to any of the given codes (for example, if it does not use the simplified tax system, UTII or unified agricultural tax), code 00 is recorded on the title page of form 4-FSS.

Payer code: codes according to Appendix 3 to Order No. 59

Appendix 3 to Order No. 59 reflects additional codes that must be used by fee payers in the status of government and budgetary institutions in accordance with the classification given in Art. 123.22 of the Civil Code of the Russian Federation.

These codes can have the following meanings:

01 (code is fixed if the payer of contributions is a government or budgetary institution);
00 (the payer of contributions does not belong to the relevant institutions).

Let's study a number of practical nuances of using the ciphers in question when filling out form 4-FSS.

Nuances of using the insurance premium payer code in form 4-FSS

Examples of common payer ciphers:

071/01/00 (this code reflects that the business entity has the status of a legal entity or individual entrepreneur on the simplified tax system, paying contributions at the general rate);
071/00/01 (the code shows that the business entity is a government institution that also pays contributions at the general rate);
121/01/00 (the code indicates that the company operates under the simplified tax system, but pays contributions to the Social Insurance Fund at a reduced rate as an economic entity carrying out activities for which subclause 8, clause 1, article 58 of Law No. 212-FZ establishes the corresponding benefit).

If the legal status of the payer of contributions has changed in the reporting period (for example, due to privatization, nationalization, a change in the tax payment regime or changes in the status entitling the use of benefits), the 4-FSS form compiled based on its results must reflect the new code.

IMPORTANT! The Social Insurance Fund may not count as sufficient to fulfill the obligations of the policyholder the payment made by him at reduced rates if information about the corresponding status of the company (they are recorded in a code) in Form 4-FSS is not available.

So if a company discovers that the 4-FSS form sent to the Social Insurance Fund contains an erroneous code, it should generate a corrective 4-FSS form as quickly as possible, which will contain the correct indicator, as well as a cover letter for it.

You can read about how the 4-FSS adjustment form is compiled in the article “In what cases is an adjustment possible in the 4-FSS report?”

Results

FSS payer code is a sequence of numbers recorded in the corresponding field on the title page of form 4-FSS and indicating:

in what area the contribution payer operates, in some cases - in what region and what is its legal status;
what taxation regime does it operate under?
whether the economic entity belongs to the budget system.

The amounts of contributions to the Social Insurance Fund transferred by the company must be calculated taking into account its status according to the code in question. If it is indicated in Form 4-FSS incorrectly, it is necessary to send corrective documents to the FSS.

You can learn more about the specifics of calculating and paying contributions to the Social Insurance Fund by various business entities from the articles:

“KBK for the Social Insurance Fund in 2016 - insurance premiums for employees”;
“The procedure for registering separate units in the FSS has been updated.”

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

What has changed in legislation

In the new form 4-FSS, the code of the payer of insurance premiums in the FSS does not appear. And this is one of the innovations that payers should be aware of. This field no longer exists in the report:

In addition, since 2022, changes have affected the following legislative acts:

Law No. 212-FZ ceased to apply (this regulatory document contained information on the payment of contributions to funds and their administration);
Law No. 125-FZ of 1998 on deductions for injuries and occupational diseases was updated (the rules regarding filling out reports were supplemented and changed);
Some provisions of the 2006 Law No. 255-FZ concerning the administration of insurance premiums for disability and maternity have been changed (since 2022, these issues have been regulated by the Tax Code of the Russian Federation).

Payment of insurance premiums remains the most important responsibility of organizations and individual entrepreneurs operating in all commercial areas.