What kbk ndfl in the year. KBK for payment of personal income tax. How to find out if the personal income tax payment will fall into the required budget

KBK personal income tax 2017 for employees have not undergone any changes, keeping the previous list of possible encodings for use. The list of payment details also remained the same as last year, and therefore there should not be any big difficulties in processing the documents for the transfer.

What changes have personal income tax undergone in recent years

Most of the adjustments in the order of tax charges and transfers are related to updates to the Tax Code of the Russian Federation. Income tax was no exception, with most of the changes affecting the mechanism of its payment. In particular, a norm was introduced requiring transfer of personal income tax on the first working day following the day of payment of income to employees in cash and in kind. At the same time, a special procedure was established for disability benefits and vacation pay: in this case, the tax transfer can be carried out until the end of the month in which the income was received.

A new reporting form 6-NDFL has appeared, which tax agents are required to draw up and submit every quarter. It contains data on accrued and paid income, as well as the amounts of tax withheld and transferred to the budget, broken down by dates.

What has changed in the CCC of personal income tax for individuals in 2016-2017

Act KBK for personal income tax in 2016-2017regulated by the order of the Ministry of Finance of the Russian Federation of December 16, 2014 No. 150n. It defines the composition and content of codes that all tax agents must apply when listing income tax for their employees. Any significant changes for the period 2016–2017. did not happen.

What influences the choice of BCC for personal income tax-2017 in a payment order

The choice of a budget classification code for a payment is determined by a wide range of parameters.

First, the payer's status affects the BCC:

• the transfer of tax can be made by individuals (individual entrepreneurs and private practitioners) for themselves ;
• transfer of tax can be carried out by legal entities or individual entrepreneurs - tax agents for employees - KBK NDFL-2017will be given by us below.

Secondly, the type of the enumeration is of great importance, in particular, it can be:

• dispatch Personal income taxand agents;
• self-payment of personal income tax by entrepreneurs based on the results of their activities for the year;
• independent payment of tax to the budget by individuals on other grounds.

Another important point is the purpose of the transferred amount. This could be tax, interest, or fine. Incorrect code reflection based on any of the specified parameters can lead to additional penalties.

The current values \u200b\u200bof the BCF for personal income tax for employees in 2017

As we have already noted, KBK for personal income tax for 2017 changes have not suffered. For tax agents, they will be as follows:

182 1 01 02010 01 1000 110 - KBK for personal income tax in 2017 for employees;

182 1 01 02 010 01 2100 110 - KBK for transfer of penalties;

182 1 01 02 010 01 3000 110 - KBK for paying fines.

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Despite the recent innovations in the Tax Code regarding personal income tax, see what are the changes in the KBK personal income tax in 2017occurred, it is impossible, because they simply did not exist.

Which BCC to fill out when paying taxes for 2017? Where is the BCC entered in the payment order?

Correct execution of payment documents - required condition for the safe execution of a financial transaction, for example, to pay taxes or insurance premiums. On the basis of the Order of the Ministry of Finance of the Russian Federation on July 1, 2013 No. 65n, new KBK for 2017 were prepared. Budget classification codes for 2017 are important document details that must be filled out correctly. Below you can find a table with new codes for 2017 with a decryption. This article takes into account all the changes to the KBK provided for by the Order of the Order of the Ministry of Finance of Russia dated 07.12. 2016 No. 230n, which, in particular, introduced new KBK for insurance premiums from 2017.

KBK: features and purpose

Budget classification code (BCK) is a combination of numbers known to accountants, as well as employees of banking and budgetary institutions. Characterizes a certain money transaction and is a convenient way to group expenses / incomes received by the budget. Created on the basis of the RF Budget Code.

Thanks to the BCK, departments can correctly interpret information about the payment being made (purpose, addressee, etc.). Correctly written KBK allows:

• unmistakably make payment transactions;
• track movement history money;
• facilitate the work of government officials;
• competently plan the budget and manage financial flows;
• fix the payment arrears.

The budget classification code is a guarantee that in 2017 the money will go to the right account, and the company or individual entrepreneur will not be penalized.

KBK: where to indicate?

The considered combination of numbers (BCC) is reflected in a separate field of payment orders intended for deduction of tax payments and insurance premiums, penalties and fines in 2017. This field in 2017 is 104. When filling out the document, it is important to correctly indicate the combination of numbers, because a mistake entails not only administrative responsibility, but also the need to clarify the payments made.

When the payer understands all the numbers, the probability of filling in the data incorrectly is minimized. Therefore, let's try to understand their meaning.

KBK: how many signs and what do they mean?

Based on the Order of the Ministry of Finance No. 65n, the budget classification code consists of 20 digits. They can be conventionally divided into several groups, consisting of 1-5 characters:

No. 1-3 is a code indicating the addressee for whom the cash receipts are intended (territorial FTS, insurance and pension funds). For example, for payment by KBK for personal income tax in 2017, the figure is "182", for contributions to the Pension Fund - "392".
No. 4 - show a group of cash receipts.
No. 5-6 - reflects the tax code. For example, for insurance premiums the value "02" is indicated, excise taxes and insurance premiums are characterized by the number "03", payment of the state duty - "08".
№ 7-11 - elements that reveal the item and sub-item of income.
№ 12 and 13 - reflect the level of the budget, which is planned to receive funds. The federal code is "01", the regional code is "02". Municipal institutions are assigned the numbers "03", "04" or "05". The rest of the figures characterize budgetary and insurance funds.
No. 14-17 - indicate the reason for the financial transaction:

1. making the main payment - "1000"
2. accrual of interest - "2100"
3. payment of the fine - "3000"
4. deduction of interest - "2200"

# 18 - 20 - reflects the category of income received by a government department. For example, funds intended for payment of tax are indicated by the code "110", and gratuitous receipts - "150".

Example. Sirius makes contributions to insurance against accidents and occupational diseasesthat can occur when performing work duties. Depending on the situation, the BCC indicated in the payment document may differ:

- 393 1 02 02 050 07 1000 160 - with timely transfer of funds;
- 393 1 02 02 050 07 2100 160 - in case of payment of a penalty interest;
- 393 1 02 02 050 07 3000 160 - payment of a fine by compulsory payment.

How to find out the organization's BCF?

For payers who find it difficult to understand all the numbers, we recommend using our new KBK guide for 2017. He will help the accountant in 2017 to correctly fill out payment orders, where the presence of a BCC is required. The catalog of the current KBK for 2017 on our website is presented in the form of a table. Similar information can be found on the official website of the Federal Tax Service.

KBK on taxes and insurance premiums in 2017

Ministry of Finance by Order of 07.12. 2016 No. 230n amended the budget classification codes: for some, a slight correction was made, others were excluded. The changes took effect on January 1, 2017. They cover, in particular, the following sections:

1. Corporate income tax - applies to firms that work with foreign companies and receive income from them.
2. USN - the changes affected organizations that use the object of taxation “income minus expenses”. Minimum tax and advance payments will be made at a separate BCC.
3. Insurance premiums - since 2017, the tax office will be in charge of administration (with the exception of “injury” contributions), so the combination of some numbers will change.

As new KBKs appear in 2017, the old ones will become invalid. From January 1, 2017, the accountant will not be able to use the old values \u200b\u200beven when making a payment for the previous period, otherwise the funds will not be considered paid.

Our BCC table for 2017, prepared by financiers based on data from the Ministry of Finance of the Russian Federation, will help prevent troubles in financial transactions. But if the accountant still uses the information for 2016, the mistake can be corrected (you will need to clarify the payment).

View the codes of the budget classification for 2016: "KBK for 2016"

Filling in the KBK in payment orders in 2017

A payment is a settlement document on the basis of which the bank makes payments. To pay taxes and fees, form 0401060 is used. During the registration process, it is recommended to follow the Rules for filling in the details developed by Order of the Ministry of Finance No. 107n.

In 2017, the FTS will be in charge of overseeing taxes and insurance premiums; payers will have to submit unified reporting (Federal Law No. 243-FZ). The indicator of the budget classification code, reflected in line No. 104, is filled in according to the same rules. The table shows some of the changes that took place in the payment system in 2017:

Using the KBK table for 2017 and clearly understanding the structure of the numbers, the accountant will be able to correctly and timely make all the calculations. You can simplify your work and reduce the risk of making a mistake by filling out documents in electronic services. Below is a table of the current BCF for 2017.

The BCF is filled incorrectly. What to do?

Errors made when filling out the KBK in payment orders are not grounds to believe that payment was not made - this is regulated by Art. 45 of the Tax Code of the Russian Federation. But in practice, everything is more complicated: for an incorrectly completed budget classification code, penalties and fines are often charged.

The reason is as follows: regulatory authorities cannot quickly analyze a financial transaction and reflect the actions on the desired account. During this time, the funds remain unrecorded, the taxpayer is assigned arrears.

The situation can be corrected as follows:

1. Apply to financial institution with a request to provide written confirmation of the transfer of tax to deadlines... The document must have a bank mark on the execution of the order.
2. Write a statement to clarify the payment. It is recommended that you attach a certificate proving the fact of payment and a statement of reconciliation.

Having received all necessary documentation from the payer who made a mistake in the KBK, employees tax authorities check the receipt of funds to the account and correct the situation.
You can exhaust the incident by filing a revised declaration with the correct budget classification code. The Tax Code does not require an attachment additional documentsbut experts recommend submitting an explanatory note that states:

• declaration period
• false information that needs to be corrected

This will solve the problem much faster. It is worth remembering that when office audit in such cases, FTS employees ask for an explanation.

Based on materials: buhguru.com

The general rule says: the tax agent must transfer the income tax for employees within 1 day from the day the salary was issued. It turns out that if your company issued a salary at the end of December 2016 on January 9, 2017, you need to pay tax no later than January 11, 2017. this example the date of accrual of income is 12/31/16, the date of receipt of income is 01/09/17, the term for payment of personal income tax is strictly until 01/11/17

KBK personal income tax for 2017 can be represented by the following table:

Before you pay, you need to understand how to calculate your income tax. Let's look at the situation using the following practical example:

- mandatory federal tax, it is introduced by the Tax Code of the country. Withholding is made from the wages of all employees of the enterprise by the employer, who in in this case acts as a tax agent for personal income tax. 13% are withheld from the remuneration of both "staff" at the main place of work, and part-time workers, and citizens who provide professional services on the basis of contract contracts. The following formula is used for the calculation:

Income tax \u003d Base * Rate / 100

The tax base is the amount of remuneration reduced by deductions. The rate depends on the type of taxable income, for example:

• 13% is deducted from employees' salaries as a base value. It applies to income earned from the employment of all residents of the Russian Federation. A similar tax rate is established for income from the use of one's own property as an object of lease or sale.
• 35% tax will be applied to income received by the taxpayer in the form of prizes, winnings in that part of them that will exceed the statutory limit. The same tax rate applies to income in the form bank interest, if their value exceeds the limit determined by the law. Withholding at a rate of 35 will also be with savings on interest on loans.
• 30% - so much needs to be withheld from the income of employees of the enterprise who do not have the status of tax residents on the territory of the Russian Federation. For them, the base salary rate of 13% is not valid. Their income is taxed at higher interest rates. Another amount of deductions will be if the non-resident receives dividends from the organization's participation in the Russian Federation.
• 15% will have to be paid by a non-resident who took part in the activities of a Russian organization and received dividends. It turns out that if you are not a tax resident of the Russian Federation and at the same time receive income as an owner russian company, from these amounts you are obliged to pay 15% to the country's budget.
• 9% will be paid to the budget by Russian resident founders, who have been paid dividends based on the results of the firm's work. A similar rate applies to income that was received by the taxpayer as interest on bonds that have a mortgage cover and issue registered before 01.01.07.

For example, Svetlana Vasilyeva in 2016 received wages in the amount of 1 250 845 rubles. (the amount is indicated in full, before tax deduction), the excess in interest on the placed loan in the amount of 170,000 rubles. and dividends from participation in Svetelka LLC in the amount of RUB 500,000. (the amount is indicated before income tax).

She must pay personal income tax in the following amount:

• 13% from salary - 1 250 845 * 13% \u003d 162 610 rubles.
• 35% of the excess in interest - 170,000 * 35% \u003d 59,500 rubles.
• 9% from dividends as a resident - 500,000 * 9% \u003d 45,000 rubles.

Total personal income tax of Svetlana Vasilievna for 2016 will amount to 267,110 rubles.

Now you need to list them correctly, and for this, get acquainted with the current personal income tax codes in force in 2017.

KBK NDFL 2017

If you carefully read the editions of the laws, it turns out that the KBK NDFL 2017 for employees remained the same. Usually at the end of the tax period at the very beginning next year The Ministry of Finance notifies in the format of a letter how the payment of personal income tax in the KBC 2016 will look like in the new year. The last document on this issue is dated 01.07.13 and has No. 65n. It is still relevant now, which means that the new BCC for personal income tax for 2017 has not been established and taxes can be sent with old details and this will not be a violation. Look in the table below which one to set the BCC for personal income tax for employees in 2016:

Let us consider below the various situations when taxes are transferred by an individual entrepreneur, LLC, in addition, you need to pay penalties and make payments on income taxed at different rates.

KBK NDFL 2017 for employees of LLC

The code that must be indicated in the payment order when transferring personal income tax for employees has not changed, moreover, it is the same for JSC and LLC in 2016-2017. and has the form 182 1 01 02010 01 1000 110. By the way, the transfer of personal income tax in 2016 by the KBK is carried out according to the rules in force in 2015. Payment order will look like this:

In this form, you will need to pay employee tax from the salary in March 2017.

KBK personal income tax 2017 for employees for individual entrepreneurs

It is necessary to distinguish the code for transferring the tax for the entrepreneur himself and the BCC personal income tax 2016 for individuals who are his employees. In the first case, you need to set KBK 182 1 01 02020 01 1000 110 - this is for individual entrepreneurs who pay tax on their activities, in the second, the code will be similar to the KBK NDFL tax agent 2016.

KBK penalty interest on personal income tax 2017

The tax authorities of the country can charge penalties if the tax agent has not timely paid taxes on the income of its employees. By the way, penalties are not always collected legally, in some cases the organization may well cancel them.

It is necessary to clarify the BCC of the personal income tax penalty if you really have a debt on the BCC to pay personal income tax for 2016. In this case, it will need to be paid off as soon as possible and the penalties accrued by the department must be paid.

If you paid personal income tax, but sent it to the correct BCC for transferring personal income tax in 2016, but everything to the head office, this should not be a reason for charging you with penalties, because the violation affected the order of payment, for which there is no penalty.

This position is reflected in the regulated acts. For example, it was disclosed in the letter BS-4-44 / 5717 "by the Federal Tax Service of April 7, 2015 and confirmed judicial practice in the decree 14519/08 of the Presidium of the Supreme Arbitration Court of the Russian Federation of 03.24.

If you have been withdrawn money according to the code KBK NDFL 2016 with the purpose of payment "Penalty", and you think that it is illegal, write an application for a refund. If there is no understanding on the part of the territorial FTS, leave a complaint to a higher authority.

Penalty interest on personal income tax can also be charged on unreserved tax. KBK income the 2017 tax has not changed, for this position, the transfers from which the inspector will try to collect penalties may be missing.

In this case, there is already an official position of the department, namely the letter of the Federal Tax Service ED 4 2/13600 dated 08/04/15, according to which the tax authority is not entitled to charge penalties on the BCC for the payment of personal income tax in 2017 from the amount that the agent could not withhold.

KBK dividends in 2017 personal income tax

Let's take a look at the rules of calculation and payment. income tax with dividends and features of procedures for residents and non-residents of the country. practice shows that not so many enterprises pay dividends, much more often the founder is hired and his wages are charged, and there are no funds or sources left for dividends. Nevertheless, if you have such a payment of KBK Personal income tax dividends 2017, get ready to fill out a payment order. It will look something like this:

182 1 01 02010 01 1000 110 - CBK of personal income tax from dividends, the rate is 13% for residents and 15% for non-residents of the country. Non-residents who have stayed in Russia for more than 183 days, while having a residence permit, will also pay tax at a reduced rate.

KBK personal income tax with material benefits 2016

First, you need to figure out when, who and under what circumstances taxable income in the form of material benefits can arise. This will require a careful study of current tax laws. The main cases are already known when an employee has a personal income tax CBK in 2017 for material benefit:

• The taxpayer in the current tax period managed to save on interest when he used credit funds

This excess is recorded taking into account the following rules: 2/3 key rate in comparison with the taxpayer's interest approved by the current contract

• The taxpayer received material benefits from transactions with securities and financial instruments

Here the amount of the excess price is calculated securities over the value of the real expenses of the given taxpayer

• The taxpayer enriched himself by conducting purchases through transactions between related parties

The price of an analogue sold in the real market is used as a reference for comparison.

Tax benefit will not arise in the following cases:

• there is a benefit, but it was formed as a result of the action of a special grace period using a credit card
• there is a benefit, but it is due to savings on interest on borrowed funds that the taxpayer attracted to purchase or build housing

A taxpayer may be exempted from taxing material benefits with income tax if it is prescribed for him on the basis of the provisions of Article 220 of the Tax Code of the Russian Federation.

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

Currently, the accrual of personal income tax from income taxed at a rate of 13%, in accordance with paragraph 3 of Art. 226 of the Tax Code of the Russian Federation, occurs on the date of receipt of income, and its transfer to the budget - no later than the next day after payment (clause 6 of article 226 of the Tax Code of the Russian Federation).

Read more about the procedure for paying personal income tax in the article "The procedure for calculating and the deadline for the transfer of income tax from salaries in 2019" .

If the paid income is holiday amounts or payment of benefits for sick leave, the transfer of personal income tax can be made on the last day of the month of payment (clause 6 of article 226 of the Tax Code of the Russian Federation).

For the payment of personal income tax from vacation pay, see.

According to Art. 223 of the Tax Code of the Russian Federation, income for the purpose of calculating personal income tax arises, as a rule, at the time it is received. However, there are other situations: when approving advance report employee, when issuing borrowed funds to him with savings on interest, the income is considered received on the last day of the month (subparagraphs 6-7 paragraph 1 of article 223 of the Tax Code of the Russian Federation).

About personal income tax with travel expenses read.

Personal income tax reporting

Tax agents now have to report on personal income tax not only annually, but also quarterly. Quarterly reporting (Form 6-NDFL) applies only to employers. It must be presented based on the results of reporting periods, determined by quarterly accrual totals, on the last day of the month following the next period. The reporting contains summarizing tax information for all employees in general.

Look for a selection of materials on filling out the calculation of 6-NDFL in our eponymous heading .

At the same time, the annual obligation for employers to submit certificates of 2-NDFL employees, and individual entrepreneurs and (in certain situations) individuals of declarations in the 3-NDFL form are retained.

Read about the features of preparing 2-NDFL certificates in the material "The nuances of filling out the 2-NDFL form in 2019".

KBK on interest on personal income tax in 2019

Late submission of reports in accordance with clause 1.2 of Art. 126 of the Tax Code of the Russian Federation is fraught with a fine for the employer in the amount of 1000 rubles. for each month (for the 6-NDFL form), 200 rubles. for each certificate 2-NDFL. Transfer of incorrect information, in accordance with paragraph 1 of Art. 126.1 of the Tax Code of the Russian Federation, will entail liability in the amount of 500 rubles. for each incorrectly executed report.

But in case of delay in payment of personal income tax, you will have to not only pay off the debt, but also transfer penalties. KBK for transfer of penalties remained the same:

1. 182 1 01 02010 01 2100 110 - penalties for personal income tax transferred by tax agents.
2. 182 1 01 02020 01 2100 110 - interest on personal income tax for individual entrepreneurs, lawyers, notaries.
3. 182 1 01 02030 01 2100 110 - interest on personal income tax for individuals who received income listed in Art. 228 of the Tax Code of the Russian Federation.
4. 182 1 01 02040 01 2100 110 - interest on personal income tax for non-residents on payments made in accordance with Art. 227.1 of the Tax Code of the Russian Federation.

Calculationbe the sum Pni nabout personal income tax is possible using our auxiliary service Penalty calculator .

Outcome

Untimely transfer of the tax to the budget entails additional tax liability in the form of mandatory payment of penalties. Incorrectly specified BCC when transferring payments, including penalties, may entail not only additional labor costs to clarify the purpose of the payment, but also disputes with tax authorities.

PC "Taxpayer PRO"

PC "Taxpayer" - designed to maintain accounting, preparation of accounting and tax reporting in the Federal Tax Service, Pension Fund of the Russian Federation, FSS, FSRAR in in electronic format on magnetic or paper carriers in approved forms and formats, including for transmission via telecommunication channels (TCS) with an electronic digital signature (EDS).

The calendar

What's new?

Added on payroll printed forms new document - logbook for the issuance of pay slips

Implemented the ability to upload documents from the seller (invoices, UPD, Acts, TORG-12, etc.) into the information base of the program via electronic document management (EDF) according to the approved formats (menu Accounting-EDO)

When calculating / recalculating vacation and vacation compensation, added printing of an unified form for calculating average earnings

New indicators in the "Counterparty Monitoring" section. Improved stability.

Added a new mode: "Salary and personnel -\u003e Accrual of dividends"

In the mode "Import from Buchsoft programs" added the ability to import from the software "Buchsoft Simplified System"

Import of data from BukhSoft software products has been implemented. Menu "Settings and service", "Import, export", "Import from Buchsoft programs"

Implemented the output of the P-4 form (statistics) on a magnetic medium

Tax return about the estimated income natural person (form 4-NDFL, knd 1151021). New format 5.03.

Value added tax return (VAT, KND 1151001). New format 5.06.

New form on corporate property tax. Format 5.05. Applicable from Q1 2019.

Added a new mode: Reporting, taxes and contributions -\u003e 2-NDFL -\u003e Inquiries to different OKTMO. Designed to generate 2-NDFL certificates for 2018 for different OKTMOs in different ranges of months

KBK for personal income tax for 2017

In order to safely carry out financial transactions of insurance and taxation, you need to correctly draw up payment documents. In accordance with the Orders of the Ministry of Finance of Russia No. 65 of July 1, 2013 and No. 230 of December 7, 2016, a number of new KBK in relation to insurance premiums, while no changes were made to the BCF for personal income tax for 2017.

Features and purpose

Budget classification codes are a combination of numbers that are used by accountants, employees of banks and budget organizations to carry out financial transactions and transfers. KBK are intended for the convenience of grouping income / expenses that go to the budget. The Budget Code of Russia is used to create such codes.

BCKs are also designed for correct interpretation of data on payments being made. This gives a lot of advantages:

• error-free execution of payment transactions;
• tracking the history of the transfer of finance;
• facilitating the work of civil services;
• correct planning and budget allocation, financial flow management;
• fixing payment arrears.

Indication of BCC in payments

The discussed digital codes are indicated in specific fields of payment documents intended for taxation, deduction of penalties, insurance and penalties. In the current 2017, codes are indicated in field No. 104. When filling out orders, it is necessary to correctly prescribe digital combinations, since due to the slightest mistake, the money will go to the wrong account.

In accordance with the Order of the Ministry of Finance No. 65, the KBK includes 20 digits. Each group has its own purpose

• 1-3 - codes for specifying addressees financial investments (branches of the Federal Tax Service, FSS, Pension Fund). So, the payment of taxes according to certificate 2 of personal income tax 2017 requires the indication of the number "182", contributions to the Pension Fund - "392".
• 4 - the category of money transfers.
• 5-6 - tax codes (insurance payment - "02", excise - "03", state duties - "08").
• 7-11 - income classes and subclasses.
• 12-13 - the category of the budget for receiving funds (Federal level - "01", regional - "02", municipal - "03", "04" and "05").
• 14-17 - reasons on the basis of which the financial transaction is made (basic payment - "1000", penalties - "2100", fines - "3000", interest - "2200").
• 18-20 - income of government departments (taxes - "110", gratuitous charges - "150").

Table with KBK for personal income tax