What is the code for the payer of insurance premiums FSS 2020

Taxes and fees

Alexey Borisov

Leading expert on labor relations

Current as of June 29, 2020

When filling out the calculation of insurance premiums (DAM), a set of special codes is used: code of the basis of calculation, code of the class of working conditions, code of the category of the insured person and others. From our material you will learn about one of these codes ─ the rate code of the insurance premium payer. Where is it reflected in the RSV, how many such codes are provided and where to get them from? We will also tell you about two new codes that appeared in 2020.

List of insurance premium payer tariff codes

The insurance premium payer rate codes are listed:

in Appendix No. 5 to the Procedure for filling out the DAM, approved. By Order of the Federal Tax Service No. ММВ-7-11/ [email protected] ;
letters of the Federal Tax Service of Russia dated 04/07/2020 No. BS-4-11/ [email protected] , dated 06/09/2020 No. BS-4-11/9528, No. BS-4-11/ [email protected]

Appendix No. 5 provides 12 codes. Code “01” is entered into the DAM by insurance premium payers applying the basic tariff (clause 2 of Article 425 of the Tax Code of the Russian Federation):

on OPS: 22% from payments not exceeding the maximum base,
10% - above the base;

for OSS in case of VNiM ─ 2.9% from payments not exceeding the maximum base;

for compulsory medical insurance ─ 5.1%.

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The remaining codes from Appendix No. 5 are intended for policyholders who have various relaxations and advantages regarding the payment of insurance premiums.

Insurance premium payer rate codes
01	Payers of insurance premiums applying the basic tariff of insurance premiums
06	Payers of insurance premiums operating in the field of information technology
07	Payers of insurance premiums who make payments and other remuneration to crew members of ships registered in the Russian International Register of Ships for the performance of labor duties of a ship crew member
10	Payers of insurance premiums are non-profit organizations (except for state (municipal) institutions), registered in the manner established by the legislation of the Russian Federation, applying the simplified tax system and carrying out activities in the field of social services for the population, scientific research and development, education, healthcare, culture and art in accordance with the constituent documents ( activities of theaters, libraries, museums and archives) and mass sports (except professional)
11	Payers of insurance premiums are charitable organizations registered in accordance with the procedure established by the legislation of the Russian Federation and applying the simplified tax system
13	Payers of insurance premiums who have received the status of project participants for the implementation of research, development and commercialization of their results in accordance with the Law of September 28, 2010 No. 244-FZ “On the Skolkovo Innovation Center...” or project participants in accordance with the Law of July 29, 2017 No. 216-FZ “On innovative scientific and technological centers...”
14	Payers of insurance premiums who received the status of a participant in a free economic zone in accordance with the Law of November 29, 2014 No. 377-FZ “On the development of the Republic of Crimea...”
15	Payers of insurance premiums who have received the status of resident of the territory of rapid socio-economic development in accordance with the Law of December 29, 2014 No. 473-FZ “On territories of rapid socio-economic development...”
16	Payers of insurance premiums who have received the status of resident of the free port of Vladivostok in accordance with the Law of July 13, 2015 No. 212-FZ “On the free port of Vladivostok”
17	Payers of insurance premiums are organizations included in the unified register of residents of the Special Economic Zone in the Kaliningrad Region in accordance with the Law of January 10, 2006 No. 16-FZ “On the Special Economic Zone in the Kaliningrad Region...”
18	Payers of insurance premiums are Russian organizations engaged in the production and sale of animated audiovisual products produced by them, regardless of the type of contract and (or) provision of services (performance of work) for the creation of animated audiovisual products
19	Payers of insurance premiums who received the status of a participant in a special administrative region in accordance with the Law of 03.08. 2020 No. 291-FZ “On Special Administrative Regions...”, making payments and other rewards to crew members of ships registered in the Russian Open Register of Ships for the performance of labor duties of a ship crew member

Classification of codes

Using the tariff code, tax officials determine which category of insurance premium payers the policyholder belongs to. The list of codes was approved in Appendix No. 5 to the order of the Federal Tax Service, which approved the new edition of the form.

They have been adjusted since 2020. For example, codes 02 and 03, which policyholders indicated to UTII and simplified tax codes, were removed. The tax regime does not matter. Codes for companies and individual entrepreneurs that applied reduced tariffs were also removed.

Conventionally, tariff codes can be divided as follows:

codes 01 - for payers with the basic tariff of insurance premiums;
codes 06-16 - preferential rates, they are used by policyholders who, in accordance with Article 427 of the Tax Code of the Russian Federation, pay premiums at reduced rates; these codes can be divided into categories: 10-11 - partial exemption from payment;
06-07 and 13-19 - payment of contributions under special conditions and completely exempt from payment;

New codes “20” and “21” for the DAM in 2020

From April 1, 2020, certain categories of policyholders have the opportunity to apply reduced or zero insurance premium rates. To correctly fill out the DAM by such contribution payers, the Federal Tax Service has provided two new codes:

Code "20".

It is used when filling out the DAM by small and medium-sized businesses that apply reduced rates of insurance premiums under Art. 6 of the Law of April 1, 2020 No. 102-FZ “On Amendments...”. The new code came into effect on 04/01/2020, and for the first time it needs to be applied in the DAM for the first half of 2020 (Letter of the Federal Tax Service dated 04/07/2020 No. BS-4-11/ [email protected] ).

Code "21".

This is a special code used when filling out the DAM due to the temporary zeroing of contributions for certain categories of contribution payers (Letter of the Federal Tax Service dated 06/09/2020 No. BS-4-11/ [email protected] ).

A zero tariff for contributions to compulsory medical insurance, compulsory medical insurance and VNiM is applied when calculating contributions for April, May and June. This benefit was extended to individual entrepreneurs, small business companies operating in industries affected by the coronavirus, as well as some socially oriented non-profit organizations (Article 3 of Law No. 172-FZ dated 06/08/2020).

The introduction of new codes occurred not from the beginning of 2020, but from the 2nd quarter, which had an impact on the composition of the DAM. Starting with reporting for the first half of 2020, it is necessary to prepare Appendices 1 and 2 to Section 1:

with code “01” in terms of contributions for the 1st quarter;
with code “20” or “21” for contributions for the period from April 2020.

This follows from clause 5.4 and clause 10.1 of the Procedure for filling out the DAM ─ if several tariffs are applied, then the specified applications must be filled out for each of them separately. This rule is also taken into account in the control ratios to the DAM (letters of the Federal Tax Service dated 05.29.2020 No. BS-4-11 / [email protected] , dated 06.10.2020 No. BS-4-11/9607).

Amounts of insurance payments

The amount of insurance contributions to each fund is strictly fixed and fixed as a percentage of employee salaries.

Russian Pension Fund . Since 2014, this type of insurance does not need to be divided into savings and insurance parts, but must be paid in the amount of 22% of the insurance component in one payment;
Federal Compulsory Health Insurance Fund . Here the fixed payment amount is 5.1% of the wages paid to the employee;
Social Insurance Fund. In this case, the contribution amount is 2.9% of the accrued salary. Separately, policyholders must pay two more contributions to the Social Insurance Fund:
in case of injuries sustained at work, as well as the development of occupational diseases.

It is worth noting that some categories of payers can count on lower insurance rates. For example, enterprises and individual entrepreneurs engaged in textile production or food production pay contributions to the Pension Fund of the Russian Federation at a rate of 20%.

And, on the contrary, some employers are required to make contributions in a higher amount, for example, for those employees who work in harmful and dangerous working conditions, hot shops, etc. - for them, contributions to the Pension Fund should be 9% higher than the standard rate.

For total amounts by year and more detailed information, see the individual entrepreneur insurance premiums page.

You can make an online calculation of your exact amount using a special individual entrepreneur insurance premium calculator.

Let's sum it up

The rate code of the insurance premium payer is a set of two digits that are entered in specially designated fields on the DAM.
The code is selected from the list specified in Appendix No. 5 to the Procedure for filling out the DAM (approved by Order of the Federal Tax Service No. ММВ-7-11 / [email protected] ) depending on the applied tariff;
The Federal Tax Service introduced new codes “20” and “21” in April 2020 for payers of reduced or zero contributions.

If you find an error, please select a piece of text and press Ctrl+Enter.

Reimbursement of tax payments from insurance contributions

Fixed insurance premiums paid regularly and without delay can serve business representatives well in the future. For example:

Individual entrepreneurs who do not have employees can reimburse paid taxes in 100% of the amount paid for insurance premiums;
Individual entrepreneurs using the labor of hired employees have the right to reduce tax payments by 50% of the total amount of insurance premiums paid for employees;
Enterprises and organizations , also if they pay contributions to state insurance funds on time, can offset them as tax compensation in the amount of 50% of payments for all employees.

That is, it is extremely beneficial for employers to make insurance payments in full and on time.

Thus, when calculating and making insurance premiums, you need to remember many factors. However, the first thing that should definitely not be forgotten is that all enterprises, individual entrepreneurs, just like ordinary citizens of the Russian Federation who use the services of hired personnel, or, in other words, who are employers, are required to pay the corresponding fixed insurance contributions to all extra-budgetary funds .

Example:

Let's say Primer LLC is a payer of insurance premiums, applies the general taxation regime and pays premiums according to the basic tariff. In this case, in the calculation of 4-FSS for 2020, if it is clarified, you need to indicate the code 071/00/00. And if individual entrepreneur Ivanov Ivanovich uses UTII and is engaged in pharmaceutical activities, then this field should be filled in as follows: 02/141/00.

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What is the code

Special codification of payers is provided for the following types of pension reporting:

applications according to unified forms ADV-1, ADV-2, ADV-3;
individual information on insured persons - forms SZV-STAZH, SZV-KORR, SZV-ISKH;
information about additionally transferred contributions - forms DSV-1, DSV-3;
documents for assigning a pension and other reporting forms at individual requests of the Pension Fund of the Russian Federation.

Previously, a special code - payer category in the Pension Fund of Russia (classifier 2020) - was used to prepare calculations for insurance premiums until 2020. Let us remind you that when transferring the rights of an insurance administrator to the Federal Tax Service, the need to submit RSV-1 to the Pension Fund of the Russian Federation is abolished.

So, what is the main category of IP payer? This is a specific coding of insured persons by main types (categories). Note that this type of encoding for the main categories of IP payer, decoding and codification were created by the developers of the Spu_orb software. When creating the codes, they were guided by Appendix No. 8 to the Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/ [email protected] and Resolution of the Board of the Pension Fund of the Russian Federation dated January 11, 2017 No. 3p.

Essence of the question

Despite numerous changes in terms of insurance coverage for working citizens, reports will still have to be submitted to the Pension Fund.
Although the list of forms has been significantly reduced, you will now have to submit information monthly. Violations of current surrender rules result in large fines. State employees and non-profit organizations do not have privileges in this matter and are required to report on the same basis as all Russian enterprises and organizations.

To generate reports to the Pension Fund, you will have to use specialized programs. Some public sector employees have the right to submit reports on paper. But even when filling it out, you will have to take into account numerous rules and factors. A program developed by representatives of the Pension Fund of the Russian Federation will help you avoid mistakes - this is Spu_orb.

The software allows you not only to quickly and easily generate reports, but also to carry out special checks that eliminate errors and warnings in reports. The software will have to indicate what the main category of the IP payer is (the explanation for 2020 is presented below).