LETTER OF DEPARTMENT OF THE ORGANIZATION OF ADMINISTRATION OF INSURANCE PREMIUMS OF THE PENSION FUND OF THE RUSSIAN FEDERATION

of December 8, 2009 No. 30/187

Models of filling of payment orders and KBQ codes

The department of the organization of administration of insurance premiums directs for data and use in work models of filling of payment orders, the instruction sheet for heads and employees of accounting services of the organizations and the companies for filling of settlement documents to transfer of insurance premiums in the Pension Fund of the Russian Federation and in funds of compulsory medical insurance about January 1, 2010 and information material by codes of budget classification.

The instruction sheet for heads and accounting employees of the organizations and the companies for filling of settlement documents on transfer of insurance premiums in the Pension Fund of the Russian Federation and in funds of compulsory medical insurance

Payment orders on transfer of insurance premiums in the Pension Fund of the Russian Federation, Federal Compulsory Health Insurance Fund and territorial funds of compulsory medical insurance are drawn up by payers, in case of payment transfer from the accounts, according to the rules established by the Provision of the Central bank of the Russian Federation of October 3, 2002 N 2-P "About clearing settlements in the Russian Federation" and also the Order of the Ministry of Finance of the Russian Federation of November 24, 2004 of N 106 N "About approval of Rules of specifying of information in fields of settlement documents on transfer of taxes, charges and other payments in budget system of the Russian Federation" (in edition of October 1, 2009 of N 102 N)

On each payment type in the Pension Fund of the Russian Federation and in funds of compulsory medical insurance personal payment orders are drawn up.

When filling settlement documents it is necessary to observe correctness of filling of the following fields:

in the field (101) the settlement document one of the following values of the status of person who processed the payment document is specified:

("01") - the payer - the legal entity;

("02") - the tax agent;

("03") - the tax collector and charges;

("05") - territorial authorities of Federal Bailiff Service;

("08") - the payer of other payments performing payment transfer in budget system of the Russian Federation (except the payments administered by tax authorities);

("09") - the payer - the individual entrepreneur;

("10") - the private notary;

("11") - the lawyer who founded lawyer office;

("12") - the head of peasant farm;

("14") - the payer making payments to physical persons;

("15") - the credit institution which processed the settlement document to total amount on transfer of the taxes, charges and other payments of budget system of the Russian Federation paid by physical persons without opening of the bank account;

(60) - the payer's "INN", (102) - "check point" of the payer - is specified identification taxpayer number (further - INN) the payer and reason code of registration (further - the check point) according to the certificate on registration in tax authority (FNS of Russia);

(8) - "The name of the payer" - is specified the name of the payer;

In the Field (104 one of the following codes of budget classification (further - KBQ is specified), which are applied according to the appendix N 1 to the Federal Law "About the Budget of the Pension Fund of the Russian Federation for 2010 and Subsequent 2011, 2012":

392 1 02 02010 06 0000 160 - insurance premiums for OPS enlisted in RPF on payment of insurance part of work pension;

392 1 02 02020 06 0000 160 - insurance premiums for OPS enlisted in RPF on payment of funded portion of work pension;

392 1 02 02030 06 0000 160 - insurance premiums for OPS in the form of fixed payment enlisted in RPF on payment of insurance part of work pension;

392 1 02 02040 06 0000 160 - insurance premiums for OPS in the form of fixed payment enlisted in RPF on payment of funded portion of work pension;

392 1 02 02080 06 0000 160 - the fees of the organizations using work of members of flight crews of aircrafts of civil aviation, enlisted in RPF on payment of pension supplements;

392 1 02 02100 06 0000 160 - insurance premiums for OPS in the amount of, determined proceeding from the cost of insurance year, enlisted on payment of insurance part of work pension;

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