Since January 2017, a new chapter 34 “Insurance premiums” has appeared in the Tax Code of the Russian Federation. It describes the rules for calculating and paying contributions, as well as the procedure for reporting contributions. Also, a number of changes are being made to the first part of the Tax Code of the Russian Federation: all basic rules relating to taxes, from 2017, will apply to insurance premiums(Federal Law dated July 3, 2016 No. 243-FZ).
Since 2017, pension insurance contributions must be paid to the Federal Tax Service, and not to the Pension Fund. In this regard, the payment order for payment of contributions must be completed according to the following principle:
- in the TIN and KPP field of the recipient of the funds - the TIN and KPP of the relevant tax authority administering the payment;
- in the “Recipient” field - the abbreviated name of the Federal Treasury body and in brackets - the abbreviated name of the inspection that administers the payment;
- in the KBK field - budget classification code, consisting of 20 characters (digits). In this case, the first three characters indicating the code of the chief administrator of budget revenues should take the value “182” - Federal Tax Service.
Taking into account the fact that pension insurance contributions have been transferred to the Federal Tax Service since 2017, this type of contribution is now, in our opinion, not entirely correct to call “contributions to the Pension Fund”, since payments are sent to the Federal Tax Service. Due to this, this type contributions from 2017 are more logically called “pension contributions”.
The deadline for transferring pension insurance contributions in 2017 has not changed. As before, pension contributions should be transferred no later than the 15th day of the month following the reporting month (clause 3 of Article 431 of the Tax Code of the Russian Federation). Payment slips must indicate the details of the INFS, not the Pension Fund of Russia. In field 104 for KBK, indicate the code, the first three characters of which have the value “182”. He indicates that the payment goes to the Federal Tax Service.
New KBK: table
Since 2017, new BCCs have been applied for the purpose of paying pension contributions. You also need to use other BCCs to pay contributions that relate to periods before 2017.
Read also How not to ruin your vacation because tax debts: advice from the Federal Tax Service of Russia
It also makes sense for individual entrepreneurs to be careful - there are new codes for them that need to be used to pay fixed payments. See “Insurance premiums for individual entrepreneurs “for themselves” in 2017: how much to pay to the Federal Tax Service.” We will combine all the current BCCs for the payment of pension contributions to the Federal Tax Service in 2017 in the table.
| Purpose | Payment | Penalty | Fine |
| for an insurance pension for periods up to December 31, 2016 (if you pay for 2016 in 2017) | 182 1 02 02010 06 1000 160 | – | – |
| for insurance pensions for periods after January 1, 2017 (if you pay for 2017 in 2017) | 182 1 02 02010 06 1010 160 | 182 1 02 02010 06 2110 160 | 182 1 02 02010 06 3010 160 |
| for funded pension | 182 1 02 02020 06 1000 160 | 182 1 02 02020 06 2100 160 | 182 1 02 02020 06 3000 160 |
| for additional payment to pensions for aircraft flight crew members civil aviation for periods up to December 31, 2016 (if you pay for 2016 in 2017) | 182 1 02 02080 06 1000 160 | – | – |
| for additional payment to pensions for flight crew members of civil aviation aircraft for periods from January 1, 2017 (if you pay for 2017 in 2017) | 182 1 02 02080 06 1010 160 | 182 1 02 02080 06 2110 160 | 182 1 02 02080 06 3010 160 |
| for additional payment to pensions to employees of coal industry organizations for periods before December 31, 2016 (if you pay for 2016 in 2017) | 182 1 02 02120 06 1000 160 | – | – |
| for additional payment to pensions to employees of coal industry organizations for periods from January 1, 2017 (if you pay for 2017 in 2017) | 182 1 02 02120 06 1010 160 | 182 1 02 02120 06 2110 160 | 182 1 02 02120 06 3010 160 |
| in a fixed amount for an insurance pension (with income not exceeding the limit) for periods until December 31, 2016 (if you pay for 2016 in 2017) | 182 1 02 02140 06 1100 160 | – | – |
| in a fixed amount for an insurance pension (from income not exceeding the limit) for periods from January 1, 2017 (if you pay for 2017 in 2017) | 182 1 02 02140 06 1110 160 | 182 1 02 02140 06 2110 160 | 182 1 02 02140 06 3110 160 |
| in a fixed amount for an insurance pension (from income above the limit) for periods up to December 31, 2016 (if you pay for 2016 in 2017) | 182 1 02 02140 06 1200 160 | – | – |
| in a fixed amount for an insurance pension (from income above the limit) for periods from January 1, 2017 (if you pay for 2017 in 2017) | 182 1 02 02140 06 1210 160 | 182 1 02 02140 06 2110 160 | 182 1 02 02140 06 3210 160 |
| for the insurance part of the labor pension at an additional rate for employees on list 1 for periods before December 31, 2016 (if you pay for 2016 in 2017) | 182 1 02 02131 06 1000 160 | – | – |
| for the insurance part of the labor pension at an additional rate for employees on list 1 for periods from January 1, 2017 (if you pay for 2017 in 2017) | 182 1 02 02131 06 1010 160, if the tariff does not depend on the special assessment; 182 1 02 02131 06 1020 160, if the tariff depends on the special assessment | 182 1 02 02131 06 2110 160, if the tariff does not depend on the special assessment; 182 1 02 02131 06 2120 160, if the tariff depends on the special assessment | 182 1 02 02131 06 3010 160, if the tariff does not depend on the special assessment; 182 1 02 02131 06 3020 160, if the tariff depends on the special estimate |
| for the insurance part of the labor pension at an additional rate for employees on list 2 for periods before December 31, 2016 (if you pay for 2016 in 2017) | 182 1 02 02132 06 1000 160 | – | – |
| for the insurance part of the labor pension at an additional rate for employees on list 2 for periods from January 1, 2017 (if you pay for 2017 in 2017) | 182 1 02 02132 06 1010 160, if the tariff does not depend on the special assessment; 182 1 02 02132 06 1020 160, if the tariff depends on the special assessment | 182 1 02 02132 06 2110 160, if the tariff does not depend on the special assessment; 182 1 02 02132 06 2120 160, if the tariff depends on the special assessment | 182 1 02 02132 06 3010 160, if the tariff does not depend on the special assessment; 182 1 02 02132 06 3020 160, if the tariff depends on the special estimate |
| arrears, penalties and fines on contributions to the Pension Fund of the Russian Federation for periods before 2017 (if underpayments from previous years were identified in 2017) | 182 1 09 08020 06 1000 140 | 182 1 09 08020 06 2100 140 | 182 1 09 08020 06 3000 140 |
The abbreviation KBK is practically native to all representatives of the accounting profession, employees budgetary organizations, for bank tellers, for individual entrepreneurs, as well as for legal entities. In simple terms, this is a process in which accountants and entrepreneurs make payments for contributions, taxes, fines, penalties, and fees to the general federal budget. But the payment itself occurs through payment orders, and for each type of payment there is a specific code that must be indicated when filling out a payment receipt. These codes are indicated in field No. 104. This is the account through which the above people make payments to the country's budget. This is precisely why they need to know about the KBK for 2017.
All codes are very long, consisting of twenty digits. Individual numbers carry certain information:
1) the first digits are the code of the state body;
2) then comes the group of this income, one single digit - the payment income code;
3) the next two digits indicate the payment or tax code;
4) the next five digits are the tax item and subitem;
5) then two numbers determine which budget the payment goes to, its level (federal, regional or the budget of any fund);
6) then four numbers indicate the “reason” for payment, there can be three of them:
- payment of your tax (fee, contribution);
- payment of a tax penalty;
- payment of penalties for tax fines.
7) the last three digits indicate income classification:
- tax income;
- not tax;
- from property, etc.
These codes change quite often, maybe even from year to year if the country’s tax system is unstable. Entrepreneurs and accountants simply must know the changes and follow them so as not to send funds to the “wrong” account. And the tax service will be of little interest in the fact that you made a mistake when choosing or writing the code.
KBK changes in the coming year
On July 20, 2016, the Ministry of Finance of the Russian Federation issued order No. 90n, according to which changes were made to the guidelines for the application of budget classification in the Russian Federation. Previously, this procedure was regulated by order of the same ministry dated 2013 No. 65n. Such changes should affect the preparation and implementation of budgets of the budget system of the Russian Federation for the next 3 years (2017, 2018 and 2019).
It follows from this that in 2017, entrepreneurs, paying taxes for the current 16th year, will have to adhere to all changes to the BCC, which are set out in the order of the Ministry of Finance, and not make mistakes when drawing up payment orders. These changes apply to organizations, firms and individual entrepreneurs that operate under the so-called “simplified tax system,” which means a simplified taxation system for them.
Latest news on amended BCC
Changes will come for two codes for now. A new KBK appears on the income tax of organizations related to profit foreign companies– this is 182 1 01 01080 01 0000 110. The second new thing means that now there will be no separate code for the minimum tax. Now the code for “simplified” will be the same as for the single tax – 182 1 05 01021 01 0000 110.
Table for paying BCC in a new way
Everyone will be able to independently determine the code they need by looking at the table; for this you need to know the purpose of the payment. The table provides a complete list of BCCs for 2017, except for the insurance premium code, they will be approved at the very end of 2016.
So, the KBK directory for 2017:
For VAT 2017
Corporate income tax 2017
| Purpose of payment | KBK |
| Federal budget (except for consolidated groups of taxpayers) | 182 1 01 01011 01 1000 110 |
| To the budgets of the constituent entities of the Russian Federation (except for consolidated groups of taxpayers) | 182 1 01 01012 02 1000 110 |
| To the federal budget (for consolidated groups of taxpayers) | 182 1 01 01013 01 1000 110 |
| To the budgets of the constituent entities of the Russian Federation (for consolidated groups of taxpayers) | 182 1 01 01014 02 1000 110 |
| When implementing production sharing agreements concluded before October 21, 2011 (before the Law of December 30, 1995 No. 225-FZ came into force) | 182 1 01 01020 01 1000 110 |
| From income foreign organizations not related to activities in Russia through a permanent representative office | 182 1 01 01030 01 1000 110 |
| From the income of Russian organizations in the form of dividends from Russian organizations | 182 1 01 01040 01 1000 110 |
| From the income of foreign organizations in the form of dividends from Russian organizations | 182 1 01 01050 01 1000 110 |
| From dividends from foreign organizations | 182 1 01 01060 01 1000 110 |
| From interest on state and municipal securities | 182 1 01 01070 01 1000 110 |
| Corporate income tax on income in the form of profits of controlled foreign companies | 182 1 01 01080 01 1000 110 |
Budget classification codes for personal income tax 2017
Transport tax 2017
Insurance premiums to the Pension Fund 2017
| Purpose of payment | KBK |
| For pension insurance in the Pension Fund for employees | 392 1 02 02010 06 1000 160 |
| For pension insurance of an individual entrepreneur for himself based on the minimum wage | 392 1 02 02140 06 1100 160 |
| For pension insurance of an individual entrepreneur for himself with income exceeding 300,000 rubles. | 392 1 02 02140 06 1200 160 |
| For the insurance part of the labor pension at an additional rate for employees on list 1 | 392 1 02 02131 06 1000 160 |
| For the insurance part of the labor pension at an additional rate for employees on list 2 | 392 1 02 02132 06 1000 160 *-will only apply to payment of contributions for 2016 |
Insurance contributions to the Social Insurance Fund 2017
Insurance premiums for compulsory medical insurance 2017
Land tax for companies 2017
UTII 2017
USN 2017
Unified Agricultural Tax 2017
KBK for a patent in 2017
Property tax for individuals 2017
Land tax for individuals 2017
Water tax 2017
KBK for state duty for 2017
| Purpose of payment | KBK |
| On proceedings in arbitration courts | 182 1 08 01000 01 1000 110 |
| On proceedings in the Constitutional Court of the Russian Federation | 182 1 08 02010 01 1000 110 |
| On proceedings in constitutional (statutory) courts of constituent entities of the Russian Federation | 182 1 08 02020 01 1000 110 |
| In court proceedings general jurisdiction, justices of the peace. In addition to the Supreme Court of the Russian Federation | 182 1 08 03010 01 1000 110 |
| On proceedings in Supreme Court RF | 182 1 08 03020 01 1000 110 |
| For state registration: – organizations; – entrepreneurs; – changes made to the constituent documents; – liquidation of the organization and other legally significant actions | 182 1 08 07010 01 1000 110 (if documents for state registration of an organization or entrepreneur are not submitted to tax office, and to a multifunctional center, then the KBK must be indicated with the income subtype code “8000”, that is, 182 1 08 07010 01 8000 110 (letter of the Federal Tax Service of Russia dated January 15, 2015 No. ZN-4-1/193)) |
| For state registration of rights, restrictions on rights to real estate and transactions with it - sale, lease and others | 321 1 08 07020 01 1000 110 |
| For the right to use the names “Russia”, “ Russian Federation"and words and phrases formed on their basis in the names of organizations | 182 1 08 07030 01 1000 110 |
| For carrying out actions related to licensing, with certification provided for by the legislation of the Russian Federation, credited to the federal budget | 000 1 08 07081 01 1000 110 |
| For registration of vehicles and other legally significant actions related to changes and issuance of documents for vehicles, registration plates, driver's licenses | 188 1 08 07141 01 1000 110 |
| For carrying out state technical inspection, registration of tractors, self-propelled and other machines and for issuing tractor driver’s licenses | 000 1 08 07142 01 1000 110 (in categories 1–3, the code is indicated depending on the competence of which chief administrator is in charge of administering a specific budget income (Appendix 7 to the instructions approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n). Indicate in digits 1–3 KBK administrator code “000” is not allowed.) |
| For consideration of applications for concluding or amending a pricing agreement | 182 1 08 07320 01 1000 110 |
KBC for fees for services and compensation of state expenses in 2017
KBC on fines in 2017
| Purpose of payment | KBK |
| For violation of the legislation on taxes and fees provided for in Articles 116, 118, 119.1, paragraphs 1 and 2 of Article 120, Articles 125, 126, 128, 129, 129.1, 132, 133, 134, 135, 135.1, as well as the previously in force Article 117 Tax Code of the Russian Federation | 182 1 16 03010 01 6000 140 |
| For violations of the legislation on taxes and fees provided for in Articles 129.3 and 129.4 of the Tax Code of the Russian Federation | 182 1 16 90010 01 6000 140 |
| For violation of the procedure for registering gambling business objects, provided for in Article 129.2 of the Tax Code of the Russian Federation | 182 1 16 03020 02 6000 140 |
| For administrative offenses in the field of taxes and fees provided for by the Code of the Russian Federation on Administrative Offenses | 182 1 16 03030 01 6000 140 |
| For violation of the procedure for using CCT. For example, for breaking the rules Maintenance cash registers | 182 1 16 06000 01 6000 140 |
| For violation of the legislation on state extra-budgetary funds and on specific types of mandatory social insurance, budget legislation (in terms of the budget of the Pension Fund of the Russian Federation) | 392 1 16 20010 06 6000 140 issued by the Pension Fund of the Russian Federation in accordance with Articles 48−51 of the Law of July 24, 2009 No. 212-FZ 392 1 16 20050 01 6000 140 |
| For violation of the legislation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation (regarding the budget of the Social Insurance Fund of Russia) | 393 1 16 20020 07 6000 140 |
| For violation of the legislation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation (regarding the budget of the Federal Compulsory Medical Insurance Fund of Russia) | 394 1 16 20030 08 6000 140 |
| For administrative offenses in the field of state regulation of production and turnover ethyl alcohol, alcohol, alcohol-containing and tobacco products | 141 1 16 08000 01 6000 140 (if the payment administrator is Rospotrebnadzor) 160 1 16 08010 01 6000 140 (if the payment administrator is Rosalkogolregulirovanie) 188 1 16 08000 01 6000 140 (if the payment administrator is the Ministry of Internal Affairs of Russia (Main) administrators can delegate their authority for the administration of individual budget revenues to federal government agencies. In such situations, when transferring payments in categories 14–17 of the KBK, you must indicate the income subtype code “7000”). |
| For violation of the procedure for working with cash, conducting cash transactions and failure to fulfill obligations to monitor compliance with the rules for conducting cash transactions | 182 1 16 31000 01 6000 140 |
| For violation of the legislation on state registration of legal entities and individual entrepreneurs, provided for in Article 14.25 of the Code of Administrative Offenses of the Russian Federation | 182 1 16 36000 01 6000 140 |
| For evasion of administrative punishment provided for in Article 20.25 of the Code of Administrative Offenses of the Russian Federation | 182 1 16 43000 01 6000 140 |
New BCC 2018: on income tax on bonds and excise taxes. All current BCC (budget classification codes) 2018 in one table
KBK 2018 - what's new?
Order of the Ministry of Finance dated February 28, 2018 No. 35n, published on April 23, 2018, contains the following changes regarding budget classification codes:
- new BCCs for penalties and fines on insurance premiums at an additional rate. The division by billing periods has been cancelled. Various KBK established if the additional tariff depends (does not depend) on the results of a special assessment of working conditions (SOUT),
- new BCCs for payments for the use of natural resources.
NEWS for individual entrepreneurs without employees! It was expected that a new BCC would be introduced for entrepreneurs who needed to use it in 2018 when paying contributions at a rate of 1% on income over 300,000 rubles, but Ministry of Finance Order 35n says nothing about this. Therefore, transfer contributions for yourself individual entrepreneurs who do not make payments to individuals must use the previous code - 182 1 02 02140 06 1110 160, it can be used when paying contributions regardless of the amount of income (more or less than 300,000 rubles).
ATTENTION! Penalties and fines for insurance premiums and payments for waste disposal listed before April 23, 2018 under the previous BCC do not need to be clarified.
All changes to the BCC that come into force on April 23, 2018, in comparison with previous data, are shown in the table below.
| Purpose of payment | KBK 2017 | KBK from 04/23/2018 |
|---|---|---|
| Individual entrepreneur contributions to compulsory pension insurance from income up to 300,000 rubles. | 182 1 02 02140 06 1110 160 | 182 1 02 02140 06 1110 160 |
| Individual entrepreneur contributions to compulsory pension insurance from income over 300,000 rubles. | 182 1 02 02140 06 1210 160 | |
| depending List 1 |
182 1 02 02131 06 2110 160. |
182 1 02 02131 06 2100 160 |
| PENALIES on insurance premiums for additional tariff, NOT dependent from the results of SOUT for workers from List 1 |
For the billing period until 01/01/2017 - 182 1 02 02131 06 2100 160. For the billing period from 01/01/2017 - 182 1 02 02131 06 2110 160. |
182 1 02 02131 06 2110 160 |
| depending from the results of SOUT for workers from List 1 |
For the billing period from 01/01/2017 - 182 1 02 02131 06 3010 160. |
182 1 02 02131 06 3000 160 |
| PENALTIES for additional insurance premiums. tariff, NOT dependent from the results of SOUT for workers from List 1 |
For the billing period until 01/01/2017 - 182 1 02 02131 06 3000 160. For the billing period from 01/01/2017 - 182 1 02 02131 06 3010 160. |
182 1 02 02131 06 3010 160 |
| PENALIES on insurance premiums for additional tariff, depending from the results of SOUT for workers from List 2 |
182 1 02 02132 06 2110 160. |
182 1 02 02132 06 2100 160 |
| PENALIES on insurance premiums for additional tariff, NOT dependent from the results of SOUT for workers from List 2 |
For the billing period until 01/01/2017 - 182 1 02 02132 06 2100 160. For the billing period from 01/01/2017 - 182 1 02 02132 06 2110 160. |
182 1 02 02132 06 2110 160 |
| PENALTIES for additional insurance premiums. tariff, depending from the results of SOUT for workers from List 2 |
182 1 02 02132 06 3010 160. |
182 1 02 02132 06 3000 160 |
| PENALTIES for additional insurance premiums. tariff, NOT dependent from the results of SOUT for workers from List 2 |
For the billing period until 01/01/2017 - 182 1 02 02132 06 3000 160. For the billing period from 01/01/2017 - 182 1 02 02132 06 3010 160. |
182 1 02 02132 06 3010 160 |
Since the beginning of 2018, there have been a number of changes in the budget classification codes:
- According to Order of the Ministry of Finance dated 06/09/2017 No. 87n new BCCs have been introduced for income tax on income received in the form of interest on bonds of Russian organizations in rubles issued during the period from 01/01/2017 to 12/31/2021.
- The list of budget classification codes for paying excise taxes has been expanded. New codes are intended for electronic cigarettes, nicotine-containing liquids, heating tobacco ( Order of the Ministry of Finance dated 06.06.2017 No. 84n).
| New BCC 2018 for excise taxes | Tax | Penalty | Fine |
| Electronic nicotine delivery systems manufactured in the Russian Federation | 182 1 03 02360 01 0000 110 | 1 03 02360 01 2100 110 | 1 03 02360 01 3000 110 |
| Nicotine-containing liquids produced in the Russian Federation | 182 1 03 02370 01 0000 110 | 1 03 02370 01 2100 110 | 1 03 02370 01 3000 110 |
| Tobacco products intended for consumption by heating, produced in the Russian Federation | 182 1 03 02380 01 0000 110 | 1 03 02380 01 2100 110 | 1 03 02380 01 3000 110 |
All KBK (budget classification codes) 2018
Download all KBK relevant in 2018 in PDF format
Below are the current BCCs for insurance premiums that will be in effect in 2018. You can view them on the website or download them in PDF format.
KBK 2018 on insurance premiums
| Payment | Contributions | Penalty | Fine |
| Contributions to pension insurance at basic rates | 182 1 02 02010 06 1010 160 | 182 1 02 02010 06 2110 160 | 182 1 02 02010 06 3010 160 |
| Social insurance contributions | 182 1 02 02090 07 1010 160 | 182 1 02 02090 07 2110 160 | 182 1 02 02090 07 3010 160 |
| Health insurance premiums | 182 1 02 02101 08 1013 160 | 182 1 02 02101 08 2013 160 | 182 1 02 02101 08 3013 160 |
| Contributions for injuries | 393 1 02 02050 07 1000 160 | 393 1 02 02050 07 2100 160 | 393 1 02 02050 07 3000 160 |
| Contributions at additional rates | |||
| The tariff does NOT depend on the results of the SOUT | |||
| Workers from | |||
The BCC for insurance premiums in 2018-2019 was established by various orders of the Ministry of Finance of the Russian Federation. Which BCCs for insurance premiums were used in 2018? Have BCCs for insurance premiums changed for 2019? In this article you will find answers to these and other questions, and you will also be able to download a table with the current budget classification codes for insurance premiums, valid in 2018-2019.
When was the BCC for insurance premiums last updated?
The last update of the BCC on insurance premiums took place on April 14, 2019. But let's go in chronological order.
Since 2017, the bulk of insurance premiums (except for payments for accident insurance) began to be subject to the provisions of the Tax Code of the Russian Federation and became the object of control by the tax authorities. As a result of these changes, in most aspects, insurance premiums were equated to tax payments and, in particular, received new, budgetary BCCs.
The existence of a situation where, after 2016, contributions accrued according to the old rules can be transferred to the budget, required the introduction of special, additional to the main, transitional BCCs for such payments.
As a result, since 2017, for insurance premiums supervised by the Federal Tax Service, there are 2 options for the BCC: for periods before December 31, 2016 and for periods after January 2017. At the same time, the codes for contributions to accident insurance that remain under the control of the Social Insurance Fund have not changed.
From April 23, 2018, the Ministry of Finance introduced new BCCs for penalties and fines on additional tariffs for insurance premiums paid for employees entitled to early retirement. KBK began to be divided not by periods: before 2017 and after - as before, but according to the results of a special labor assessment.
We talked about the details.
Since January 2019, BCC values are determined in accordance with Order of the Ministry of Finance dated June 8, 2018 No. 132n. These changes also affected codes for penalties and fines on insurance premiums at additional tariffs. If in 2018 the BCC for penalties and fines depended on whether a special assessment was carried out or not, then at the beginning of 2019 there is no such gradation. All payments are made to the BCC, which is established for the list as a whole.
We talked about the nuances in the material “Since 2019 - changes in the KBK”.
Well, from April 14, 2019, the Ministry of Finance will return penalties and fines for contributions under additional tariffs to the 2018 BCC.
Current BCCs for insurance premiums, including those changed as of April 14, 2019, can be seen in the table by downloading it in the last section of this article.
BCC for insurance premiums in 2018-2019 for the Pension Fund of Russia
Payment of insurance premiums to the Pension Fund is carried out by:
- Individual entrepreneurs working without hired employees (for themselves);
- Individual entrepreneurs and legal entities hiring workers (from the income of these workers).
At the same time, payment of a contribution by an individual entrepreneur for himself does not exempt him from transferring the established amount of payments to the Pension Fund for employees and vice versa.
Individual entrepreneurs who do not have staff pay 2 types of contributions to the Pension Fund:
- In a fixed amount - if the individual entrepreneur earns no more than 300,000 rubles. in year. For such payment obligations in 2018-2019, KBK 18210202140061110160 (if the period is paid from 2017) and KBK 18210202140061100160 (if the period is paid until 2017) are established.
IMPORTANT! The income of an individual entrepreneur on UTII for the purpose of calculating fixed insurance premiums is imputed income, not revenue (letter of the Ministry of Finance of the Russian Federation dated July 18, 2014 No. 03-11-11/35499).
- In the amount of 1% of revenue that exceeds RUB 300,000. in year. For the corresponding payment obligations accrued before 2017, KBK 18210202140061200160 was established. But contributions accrued in 2017-2019 should be transferred to KBK 18210202140061110160. That is, the code is the same as for the fixed part (letter from the Ministry of Finance of Russia dated 04/07/20 17 No. 02-05-10/21007).
Find out about the amount of fixed payment for individual entrepreneurs in 2019 atlink .
Individual entrepreneurs and legal entities that hire employees pay pension contributions for them, accrued from their salaries (and other labor payments), according to KBK 18210202010061010160 (if accruals relate to the period from 2017) and KBK 18210202010061000160 (if accruals are made for the period before 2017) .
What BCCs for FFOMS contributions are established in 2018-2019
Contributions to the FFOMS, as well as contributions to the Pension Fund, are paid by:
- IP - for yourself;
- Individual entrepreneurs and legal entities - for hired employees.
Contributions for individual entrepreneurs to the FFOMS are paid for themselves using KBK 18210202103081013160 (if related to the period from 2017) and KBK 18210202103081011160 (if related to the period before 2017).
For hired employees, individual entrepreneurs and legal entities must pay contributions to the FFOMS using KBK 18210202101081013160 (for payments accrued since 2017) and KBK 18210202101081011160 (for accruals made before 2017).
What BCCs for insurance premiums are established for the Social Insurance Fund in 2018-2019
Payments to the Social Insurance Fund are classified into 2 types:
- paid towards insurance for sick leave and maternity leave;
- paid towards insurance for accidents and occupational diseases.
Individual entrepreneurs working without hired employees do not list anything in the Social Insurance Fund.
Individual entrepreneurs and legal entities working with hired personnel make payments for them:
- for sick leave and maternity insurance - using KBK 18210202090071010160 (if we are talking about accruals made since 2017) and KBK 18210202090071000160 (if accruals were made before 2017) - contributions are administered by the Federal Tax Service;
- for insurance against accidents and occupational diseases - in the amount determined taking into account the class of professional risk by type of economic activity, using KBK 393 1 02 02050 07 1000 160 - contributions are transferred directly to the Social Insurance Fund.
Individual entrepreneurs and legal entities entering into contracts with individuals civil contracts contract, pay only the second type of contributions, provided that this obligation is specified in the relevant contracts.
Results
Insurance premiums intended for extra-budgetary funds are required to be paid by both individual entrepreneurs and legal entities. When making payments, the BCC for insurance premiums for 2018-2019 should be used only up-to-date - this is an important factor in the timely recording of payment by its recipient.
KBC penalties for insurance premiums - changes were made to them in 2018-2019. And this happened twice. This article will help you avoid getting confused in the codes and pay fines correctly. And at the same time we’ll tell you how to count them.
Calculation of penalties for insurance premiums in 2018 - 2019
Since 2017, the rules for determining the amount of penalties are regulated by clause 4 of Art. 75 of the Tax Code of the Russian Federation, containing 2 calculation formulas, in which the amount of debt is multiplied by the number of days of delay and by a rate equal to:
- 1/300 of the refinancing rate - applies to individuals and individual entrepreneurs (regardless of the number of days of delay in payment) and for legal entities that are late in payment by no more than 30 calendar days;
- 1/150 of the refinancing rate - valid only for legal entities and only for a period of delayed payment exceeding 30 calendar days, while for 30 days of delay a rate of 1/300 will be applied.
“Unfortunate” contributions, which continue to be supervised by the FSS, are subject to the procedure described in Art. 26.11 of the Law “On Social Insurance against Accidents and Occupational Injuries” dated July 24, 1998 No. 125-FZ, and are calculated using a formula similar to those described above using a rate of 1/300 of the refinancing rate.
The refinancing rate in each of the above calculations is taken in its actual values during the period of delay. That is, if it changed during the calculation period, then such a calculation will be divided into several formulas using their own refinancing rates.
Filling out a payment form when paying a fine
The differences between paying the tax amount and the penalty amount lie in filling out several fields of the payment order:
- Field 106 “Basis of payment” when paying penalties acquires the value “ZD” in case of voluntary calculation and repayment of debts and penalties, “TR” - at the written request of the supervisory authority or “AP” - when accruing penalties according to the inspection report.
- Field 107 " Taxable period“—you need to set it to a value other than 0 only when paying a penalty on a tax claim. In this case, the field is filled in according to the value specified in such a requirement.
- Fields 108 “Document number” and 109 “Document date” are filled in in accordance with the details of the inspection report or tax requirement.
In addition, for the payment of penalties, special BCCs are provided (field 104), approved by letter of the Federal Tax Service of Russia dated December 30, 2016 No. PA-4-1/25563, which take different values depending on the type of insurance and the period for which penalties were accrued:
|
Insurance type |
Penalties for 2010-2016 |
Penalties for 2017-2019 |
|
Pension |
182 1 02 02010 06 2100 160 |
182 1 02 02010 06 2110 160 |
|
Medical |
182 1 02 02101 08 2011 160 |
182 1 02 02101 08 2013 160 |
|
For disability and maternity |
182 1 02 02090 07 2100 160 |
182 1 02 02090 07 2110 160 |
As for the contributions for injuries, since they remained under the jurisdiction of the FSS, the details of payments and BCC penalties have not changed - 393 1 02 02050 07 2100 160.
How to meet the payment deadline for social contributions, read here material .
KBC for payment of penalties on additional tariffs of insurance premiums from 04/23/2018
The Ministry of Finance, by its order No. 35n dated February 28, 2018, updated the BCC for penalties and fines on additional tariffs for insurance premiums paid to the Pension Fund for “harmful persons.”
Let us remind you that additional tariffs for insurance contributions are established for taxpayers with “harmful” types of work for which the employee has the right to early retirement (approved subparagraphs 1-18, paragraph 1, article 30 of the law “On Insurance Pensions” dated December 28, 2013 No. 400-FZ). The amount of additional tariffs depends on the hazard class established by the special assessment.
Order No. 35n was put into effect on April 23, 2018. From the same date, the BCC of penalties (and fines) began to depend on the results of the special assessment, and the division by period (before 2017 or after) was abolished. You will see the BCC for this period in the table below.
Subsequently, the BCC for these penalties changed twice more. Read about these changes below.
Changes to the KBK in 2019
Current BCCs for insurance premiums, including those changed as of April 14, 2019, can be seen by downloading our table.
Consequences of errors when paying penalties
Since the latest changes came into force, the Treasury and the Federal Tax Service of Russia have jointly organized work to independently clarify payments that were assigned the status of unclear in the system (letter of the Federal Tax Service of Russia dated January 17, 2017 No. ZN-4-1/540@). Therefore, if funds are received into the budget account using incorrect details, the treasury will send the payment where it is needed. But this does not apply to all errors. For your convenience, we have prepared a table for determining further actions depending on the type of error made:
|
Error in payment order |
Consequences |
|
TIN, KPP, recipient's name, field 104, 106, 107, 108, 109 |
Payment is subject to automatic verification. To speed up the process, you can write a clarifying letter to the tax office. |
|
Payment details (account number, BIC, bank name) |
Payment will not be credited to your personal account. You need to write a letter to the bank to cancel the payment if it has not yet been executed, or contact the Federal Tax Service to return it. In the second case, it is recommended to duplicate the payment using the correct details to avoid arrears. |
|
Amount of payment |
If the payment is made for a large amount, then you need to write a letter to offset the overpayment to another cash register company. If you paid less than necessary, then you need to make an additional payment |
Results
The rules for calculating penalties on contributions since 2017 are subject to the requirements of the Tax Code of the Russian Federation. Compliance with the special requirements for payment documents for the transfer of penalties is necessary when issuing a payment order for the payment of this payment. In some cases, errors made in the payment document do not prevent the payment from being credited to the correct treasury account.