Kbk ndfl upon dismissal in the year. KBK for paying personal income tax. KBK for payment of penalties and fines

). In our tables you will find all codes budget classificationrequired for the correct filling of payments in 2017. The codes that have changed since 2016, as well as the new KBK-2017, are in italics and marked with an asterisk.

KBK-2017 for the payment of taxes for organizations and individual entrepreneurs on OSN

KBK-2017 for paying taxes for organizations and individual entrepreneurs in special modes

Organizations and individual entrepreneurs on the simplified tax system need to pay attention to the fact that a separate CBC has been canceled for transferring the minimum tax. Since 2017, the minimum tax has been credited to the same budget classification code as the USN tax, which is paid in the usual manner. Read about the consequences of specifying the old KBK in the payment order when paying the minimum tax in the Civil Code, 2017, No. 1, p. 63.

KBK: insurance premiums-2017

The KBK for all contributions controlled by the Federal Tax Service since 2017 became new.

Please note that there will be one BCC for contributions for periods that have expired until 2017, and others for contributions from 2017. That is, if, for example, contributions for December 2016 you will transfer in January 2017, then they are paid to the BCC intended for contributions for the periods that have expired until 2017.

KBK for contributions for periods expired before 01.01.2017

KBK for contributions for periods starting from 01.01.2017

KBK-2017 for the payment of other taxes for all organizations and individual entrepreneurs

Indication of the BCC when paying interest and fines

By general rule upon payment of penalties in the 14-17th category of the KBK, they take the value "2100", and upon payment of a fine - "3000". However, when transferring interest and fines for some types of insurance premiums, this rule does not work:

The Ministry of Finance approved the new BCC for personal income tax in 2017 for employees. In total, 4 KBK have been established for personal income tax. Check the codes against our spreadsheet to pay your employee tax correctly. A sample payment order for personal income tax will help you check if you have chosen the correct BCC.

To transfer money to the budget in order to pay personal income tax, you will need to issue a payment document, in which you must fill in a number of details. One of these details is the budget classification code - KBK.

This field is numbered 104. In our material, we will offer the current codes for which it is necessary to list personal income tax in 2017.

For which KBK to pay personal income tax for employees in 2017

The tax office proposes to make calculations using the following codes

Table # 1. KBK for personal income tax for employees in 2017.

All BCC for personal income tax in 2017

In total, 4 KBK codes have been approved for personal income tax. They were established by the Order of the Ministry of Finance of Russia dated 01.07.2013 N 65n.

Important!The Ministry of Finance introduced 12 new KBK - see the latest changes in the big KBK table for 2017.

Table 2. KBK for personal income tax in 2017.

How to find out if the personal income tax payment will fall into the required budget

Dangerous! If you make a mistake in the KBK, the tax authorities will not deduct the tax. Test yourself with

In order for the payment to get exactly into the personal account of the tax authorities, check:

• whether you correctly indicated the BCF for personal income tax for 2017,
• payer status,
• period and other fields.

Our cheat sheet will help you with this. In the structure of the budget classification code, important information about the payment is encrypted:

• what tax should be credited;
• what budget;
• type of payment, etc.

This is described in detail in the Instructions of the Ministry of Finance of Russia (order 01.07.13 No. 65n). The entire code consists of 20 bits (numbers), which are grouped in a specific sequence. Each such group determines one attribute by which money is credited to a particular budget, for a specific tax. This allows the tax agent to transfer money to the KBK for personal income tax in 2017.

For example, the numbers in the code from 4 to 6 carry information about the payment, about which tax the funds should be credited to. And the group of categories from 14 to 17 is responsible for the type of payment, tax, this, penalty or interest.

When filling out the payment order (field 104), you need to very carefully enter the BCC for personal income tax in 2017, since an error even in one digit will lead to incorrect posting of the payment in the budget. Either it will be credited to a completely different budget or tax, so we made a memo for you that will help you to correctly form a payment order.

KBK personal income tax 2017 for employees is needed to transfer tax for employees accurately and on time. See the table with the current codes and a sample payment.

Scroll KBK NDFL approved by order of the Ministry of Finance of Russia dated December 16, 2014 No. 150n. It is worth checking the codes in the payment order, especially before transferring personal income tax for employees in 2017.

Errors in payments, especially in codes, can lead to disagreements during reconciliation and the need to clarify the payment.

See the KBK for interest on personal income tax below.

Transfer the tax on the specified BCC personal income tax 2017 for employees should be in the tax office at the place of registration of the organization - tax agent, namely by the location of the head office and each division (clause 7 of article 226 of the Tax Code of the Russian Federation).

Entrepreneurs on UTII or the patent system transfer personal income tax for employees at the KBK at the place of business (clause 7 of article 226 of the Tax Code of the Russian Federation). At the same time, the amount of tax paid to the budget at the location a separate subdivision, is determined on the basis of payments to the employees of such a unit (clause 7 of article 226 of the Tax Code of the Russian Federation).

If the company has more than one subdivision in the same municipality in the territories under the jurisdiction of different IFTS, then you can choose an authorized subdivision at the place of which to register (clause 4 of article 83 of the Tax Code of the Russian Federation). In this case, personal income tax withheld from employees of all divisions located in the same municipality must be transferred to the inspectorate at the place of registration of the responsible division. To do this, you must send a notification in the form No. 1-6-Accounting about the choice of inspection in tax authority at the location of the company (paragraph 3, clause 4, article 83 of the Tax Code of the Russian Federation, order of the Federal Tax Service of Russia dated 11.08.2011 No. YAK-7-6 / 488 @).

KBK penalty interest on personal income tax 2017

How to fill in the KBK personal income tax field 2017 for legal entities

In 2017, tax authorities compare the quarterly reporting of 6-NDFL with payments for personal income tax, so you should pay attention in advance to several important points in the payment.

Indicate the KBK in field 104 (indicated by number 10 on the sample). Write down the budget classification code, which is 20 characters long. For personal income tax calculated from salaries and dividends, the BCF is the same - 182 1 01 02 010 01 1000 110.

In box 101 "Payer status"of the payment order for employees, you must indicate the payer status 02, if the company transfers the payment as a tax agent. If you set status 01 by mistake, then payment order it will be necessary to clarify.

IN field 105 you must fill in the OKTMO code. If the tax is credited to the federal, territorial or local budget, this code is 8-digit. If it is distributed between the settlements that are part of the municipality, 11 characters must be put. If the company transfers personal income tax in 2017 for the employees of the head division and the separate division, then in field 105 of the payment order, you must specify 2 different OKTMO: the head office and the separate division. If the company supplies the wrong OKTMO code and transfers the money to the wrong inspectorate, then you will need to write a statement to the inspectorate for the transfer of tax.

When filling in field 107 of the payment order, it is safer to set the month in which the employee received income. For example, if a company issues a salary for January 2017 in February, you need to put in the payment order MS 01.2017, and not MS.02.2017. But in any case, the tax falls into the budget, so it is enough to clarify the payment order.

In the field of payment purpose of the payment order, it is safer to indicate from which payments to employees the company transfers personal income tax in 2017. So it will be easier for inspectors to verify the actually transferred tax with the information in 6-NDFL. If the employer transfers tax from several payments to the employee, then their types can be listed separated by commas.

In field 109 "Document Date" it is necessary to put "0", because as a general rule, if you enter "TP" in this column, then in field 109 you must write the date of the declaration or calculation on the basis of which the company pays tax.

All KBK for 2017, see the table.

The BCC for personal income tax for employees in 2017 remained unchanged compared to last year.

It is important to correctly enter the classification codes in the payment documents so that the tax contribution arrives as intended within the time allotted for this.

In order for the payment to the tax service to be transferred in a timely manner, it is important to correctly indicate the BCC for personal income tax 2017 for employees.

Otherwise, the payer has a debt, penalties will be added to the amount.

For non-payment of tax, a penalty of 20% of the amount of the contribution is imposed.

Therefore, the BCK in payment documents should be checked before handing over the papers. Let's start in order - let's figure out what is behind this code.

What information is reflected by the KBK

Behind the abbreviation KBK lies the budget classification code.

It contains 20 digits that convey information about the purpose of the payment.

Each sample of a payment document contains its own BCC. If it is not specified, or is entered incorrectly, the transfers simply will not arrive as intended.

The 20 digits included in the code are divided into the following categories:

1. The first three digits indicate the accrual administrator. If a BCC is required for personal income tax from employee income in 2017, the tax service acts as such. Code 182 is provided for it.
2. The next 10 digits (4 through 13) contain information about the type of income. Let's return to the situation with personal income tax. A group with the code 100 (tax and non-tax income) is suitable here, then a subgroup is designated. For personal income tax, 101 (income taxes, income taxes) are put.
3. The following 4 digits indicate a subspecies of income. Code 1000 is provided for payment, 2000 - for interest and interest, 3000 - for penalty contributions.
4. At the end, the 3 digits represent the state revenue classifier code. In case of tax revenues code 101 is put.

Some codes (in particular, for insurance) have been modified in accordance with the order of the Ministry of Finance No. 230n dated 07.12.2016.

At the same time, these adjustments did not affect the BCC for personal income tax from employee income in 2017. The codes for.

What KBK should be introduced in 2017

The updated codes were established by order of the Ministry of Finance No. 65n dated 01.07.2013.

This document was periodically amended. The BCC for NFDL from employee income in 2017 was not affected by the changes.

So, let's go - codes for 2017:

Taxpayers make a big mistake when they do not devote time to checking the CSC.

If the code is specified incorrectly, then the payment will not arrive as intended.

Then there is a debt, and in connection with late payment, penalties will be charged.

Important: filling out a payment document according to the sample, you need to check the correctness of the entered code.

What to do if an incorrect BCF is entered? If such a situation still exists, you need to submit an application to the tax service with a request to clarify the data in the payment document.

You can prepare it in free form. The exact code must be indicated on the application.

If it is found that the tax was paid in a timely manner, the penalties may be canceled.

When are other codes used?

Other codes are used by residents of the Russian Federation who independently submit tax return (for example), entrepreneurs, notaries, lawyers, foreign citizens working on a patent.

Let's list the KBK data.

For lawyers, notaries, and individual entrepreneurs, the codes are as follows:

A sample payment form for residents of the Russian Federation who independently submit a declaration contains the following combinations in the KBK field:

A separate KBK is provided for foreign citizens engaged in labor activities on the basis of a patent. It will look like 182 1 01 02040 01 1000 110.

How can I return personal income tax

If necessary, the paid personal income tax can be returned. To do this, you will need to write an appropriate application to the tax office.

Important points:

1. A special form is provided for the document (Appendix No. 8 to the order of the Federal Tax Service No. ММВ-7-8 / 90 @ dated 03.03.2015).
2. When using a property deduction for the purchase of housing, the code is indicated 182 1 01 02010 01 1000 110.

When registering, the same KBK is entered as in the first section of the 3-NDFL form.

In what time frame is personal income tax transferred

Tax agents fill out a sample payment document and transfer contributions to statutory term.

Personal income tax withheld from must be paid no later than the day following the date of transfer of the amount to the employee.

A different rule applies to vacation pay.

Here, the tax should be transferred no later than the end of the month in which payments to employees were made.

Imagine a situation when an employee takes vacation in March 2017, from the 13th to the 26th.

He receives vacation pay on March 6, according to the above rule, the deadline for the transfer of personal income tax is March 31.

Important: in accordance with paragraph 4article 226 of the Tax Code , Personal income tax is withheld strictly at the time of the actual payment of the amount to the employee.

Let's pay attention to the sample of the payment document. The KBK for personal income tax from employee income in 2017 is entered in field 104.

The code for the transfer of interest is also reflected there.

The BCC for personal income tax from employees' incomes is entered when filling out the 3-NDFL form.

To issue a 2-NDFL certificate, this code is not required. There are enough codes indicating the type of income and deductions.

Difficulties encountered - tax period code

The sample payment order contains field 107, where you need to specify the tax period code.

The instructions for filling out payments do not contain a direct answer to the question posed. What exactly should be put in this field?

Based on the letter of the Federal Tax Service No. BS-3-11 / 4028 @ dated September 1, 2016, the month code should be entered here.

In most cases, this field is not provided for a specific date of income.

The exception is those situations when the law establishes several precise deadlines with specific dates for payment.

Here are some examples.

1. When transfer of personal income tax you need to see when, according to tax law, this payment will be recognized. Let's say for wages this is the final day of the month in which funds were received. Then, for personal income tax on wages for March, you need to put the code of this particular month, even if the funds are handed out in April.
2. As for, the tax authorities recognize the payment on the day it is transferred. Therefore, in this case, in field 107, you should put the code of the month in which the funds were transferred to the employee.
3. The same rule applies to the calculation of which the changes were made. The payment is recognized by the tax service on the day it is made. This means that you need to put down the code of the month in which the amount was handed out in the payment order, even if the employee brought the sick leave in another month.

Another question that arises in this regard is how to document payments for taxes transferred on one day?

It all depends on what month these incomes refer to.

If payments for leave and for sick leave fell on one month, it is enough to fill out one payment order.

However, if on one day you need to transfer personal income tax on income related to different months, you should fill in two separate payments.

How is personal income tax calculated

Let's deal with the following question: how is personal income tax calculated?

A simple formula is used for calculations: the employee's monthly income is taken away tax deduction, the resulting difference is multiplied by 0.13.

Starting from 2015, those listed by organizations are also subject to a 13 percent tax.

The personal income tax rate for foreign workers is higher - it is 30%.

A correctly completed payment order template contains the corresponding BCC.

Payment is made at the inspection in which the individual entrepreneur or legal entity is registered.

To find out the details of your branch, you need to go to the website of the tax service and follow the link "Determining the details of the IFTS".

Important: Personal income tax is withheld from payments to employees, regardless of what type of contract they are working on: or civil law.

As a reminder, according to tax legislation, employees' income is withheld at the time of actual payment.

It should be transferred to the tax service no later than the day following the day the funds were issued. FROM advance payment of personal income tax not paid.

Vacation and sick leave tax is transferred no later than the last day of the month to which they apply.

The budget classification code plays an important role in the formation process tax reporting... Its value is necessary in order to understand what information to enter and how to calculate the tax.

KBK is placed not only in reporting documents, but also in receipts for payment of tax collection. This is necessary in order for the payment to go to the department to which it is intended. There is a separate column for the classifier in the payment order itself.

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The BCF for personal income tax in 2019 is also an important value when filling out. Therefore, an entrepreneur should familiarize himself with the provisions that will be relevant for the paperwork in 2019.

Highlights

Displayed information

The budget classifier is a numeric code. It must contain at least and no more than 20 digits. The collection of these values \u200b\u200bis an identifier of where the contribution should be distributed. Each payment will have its own unique code... In the event of a discrepancy, the money will either arrive late or will not reach the addressee at all.

The long classification code is usually divided into groups with several numbers. This makes it easier to understand how the KBK works. Consequently, when filling out, the entrepreneur will understand each value and there will be less risk of making a mistake or inaccuracy in the information.

1. The first group will consist of the first three digits. They are responsible for administering the collection. In the case of filling out a receipt for the BCC for personal income tax in 2019, the Federal Tax Service will be the controlling body. For this instance, enter the value 182.
2. The second union already includes 10 digits - starting with the fourth and ending with the thirteenth. The corresponding group of numbers is a cipher about what type of income the fee is charged for. For personal income tax, a group of values \u200b\u200bunder code 100 is intended. This includes fees that relate to tax and non-tax areas of income. After specifying this numerical value, you need to enter the indicators of the subgroup for taxes, which are charged on profit and income. Digits are selected here from subgroup number 101.
3. The next group includes 4 numbers. They distribute incomes by subtype categories. The value 1000 is placed in the case of a regular payment, the one is replaced by a two when a penalty or interest is to be paid. They put the top three ahead if penalty taxes are paid.
4. The final group is three digits. Here it is necessary to indicate the value of the classifier, which deals with the income part of contributions to the state. For tax contributions you should put down the number 101.

Changed codes for other organizations can be found in the order of the Ministry of Finance dated December 7, 2019 No. 230n. This document contains a new provision on the changes made to the classifiers for various organizations.

What and when to use

New BCCs for filling out tax payments should be looked for in the order of the Ministry of Finance dated July 1, 2013 No. 65n. Amendments and new provisions have been posted in this document more than once. As of 2019, any changes in the income tax charge plan individuals the employees of the enterprise were not accepted.

There are several categories of KBK that should be considered when choosing a code:

• directly for tax collection;
• to transfer payments for previously charged penalties;
• payment of fines.

When paying personal income tax on the salary issued to employees, the code will be the same for everyone - regardless of whether the employee is a citizen of Russia or another country.

In the case of an advance payment for personal income tax, which is associated with patenting, the payment is made by a foreigner and enters a different code value. The fee can be charged not only on salary income, but also on those related to dividends. In the case of individuals and legal entities, the codes will be different.

The value of the BCF for individual entrepreneurs who pay contributions “for themselves” is also different. A separate code should be entered in the payment order and, if necessary, the return of personal income tax from the budget. For example, this includes a lawyer who is engaged in private practice.

The BCF for interest and fines for different taxpayers are also separate values.

How to calculate and charge

In order to fill out the payment document correctly, you should know the tax calculation formula. In relation to personal income tax for employees of companies, a simple algorithm is used. And in terms of calculations, nothing has changed.

To begin with, the employee's monthly income is calculated. Tax levy is deducted from this amount. Thus, an indicator of the tax base is obtained.

After receiving the base, you need to multiply this digital value by 13%. As a result of this action, you get personal income taxto be paid.

As for dividends, since 2019 they have been set at a rate of 13 percent. If the company has foreign workers, then for them personal income tax is calculated according to the same formula, but tax rate will be different.

Payment for the calculated tax must be made directly at the tax office in which the company was registered and is registered. To clarify the details, you can contact the branch of the Federal Tax Service or go to the official website of the controlling body and find your tax branch in a special section.

It should be noted that personal income tax is accrued for all employees. It doesn't matter what document they work on - labor or civil agreement. At the same time, tax should be withheld only from accrued salaries - upon payment. The deadline for submitting the payment is no later than one day after the payment of wages.

An important clarification is that no tax is levied on the advance payment. In respect of vacation and sick leave taxes, payments are due no later than the same month that these periods end.

How to fill in the BCF for personal income tax in 2019

The need to fill in the BCC is that when submitting tax reports, tax officials will compare the indicators in the payment order and in the accounting documentation. To avoid misunderstandings and errors, you should fill in the KBK correctly and carefully.

There are several fields, when entering data into which difficulties arise:

• The tax payer status is 101. For tax agents, in this case, the value 02 will be provided. If you specify 01, then after submitting such a document, you will need to immediately fill out the payment specification.
• ... In column number 105, indicate the code for this classification. There is a differentiation according to the purpose of the payment. In the case of territorial, federal or local budgets, indicate an eight-digit code. There is an 11-digit code for municipalities. If the reporting concerns the main department and a separate one, then two OKTMO codes are submitted.
• Field 107 indicates the date the employee received salary funds. So, if the salary is accrued for December, but the issue is listed for January, then the first month is indicated in the payment order, and not the second.
• In the column with the purpose of the collection, information is placed on which money the salary was issued. When checking, tax inspectors will compare the information in this payment order to and. If several funds are used when calculating funds, then all of them are listed - separated by commas.
• Column with number 109 is intended to indicate the date of the document. It is recommended to enter zero here.

If mistakes are made in the document, you can send clarifying papers to the tax office. If the payment was sent to the wrong department, then you should write a corresponding statement at the tax office and the funds will be returned and redirected to the addressee.

In codes, the values \u200b\u200bchange only by groups - the main part of the numbers will be the same.

In order to find the exact values \u200b\u200bfor different situations, a special table has been created:

When filling out the document, you should carefully check the codes. Because of their long length, it is easy to make mistakes, so it is worth keeping an eye on such values.

Fundamental differences

Article 217 of the Tax Code determines that they are not taxed Personal income tax incomereceived in the form of gifts from the employing organization, which do not exceed 4 thousand rubles. The company has the right not to reflect this when preparing this type of reporting.

In order to correctly fill out a payment order in relation to company employees, you should know the differences in codes, depending on various factors. At the beginning you must specify tax code 182.

Positions for individual entrepreneurs

For individual entrepreneurs who make contributions, it is recommended to use different values. The number 182 is put in front of the code, and then, depending on other factors.

Filling in fines

Fines are imposed in the absence of tax payment. Its size depends on the amount assigned to the budget. The standard charge is 20 percent of the amount.

Similar fines can be imposed on a tax agent in a situation when all the conditions were met for paying the tax. However, there are frequent cases when it was not possible to pay the fee due to the in-kind expression of the agent's income.

Penalties are also applied to situations where the tax has been paid, but not in full. then the percentage is calculated based on the amount of arrears.

The formation process and the payment of interest itself depends on the situation that arises in the process of deducting tax charges. If taxes have not been deducted from wages, then the penalty will not be charged. Then the entrepreneur faces only a fine.

When the tax was deducted from the employee's salary, but not paid to the budget, a penalty is charged for each day of delay. In addition to this payment, the collection of arrears and a fine are added.

Intentional evasion of payment of the fee is subject to a fine of 40 percent of the amount payable.

As for the code value, here in the third group of numbers the value “3000” should be indicated. It will indicate that the payment is being made as a penalty payment.

Payment of dividends

The recipients of dividend income can be physical and legal entities... In order to withhold personal income tax from this type of income, the company takes on the role of a tax agent. Next, you should calculate the tax and pay it to the budget.

Starting from 2019, a rate of 13 percent for personal income tax has been set for all income related to dividends. It should be noted that non-residents pay a different percentage Russian Federation... There is a 15 percent fee for them.

Data on the amounts of paid dividends are placed in certificates 2 and 6-NDFL. It is with the indicators in these documents that the tax authorities' figures will be compared.

The process of paying taxes on dividends should be carried out no later than one day after their payment. This is stated in the Tax Code of the Russian Federation in article 226, paragraph 6.

The law allows one payment to be made. Even if there are several recipients of dividend income.

A sample with KBK for a similar operation will have the following value - 182 1 01 02 010 01 1000 110.

Accounting from non-residents

All foreigners working in the territory of the Russian Federation must pay personal income tax.

At the same time, in order to pay the fee for foreigners, it is necessary to determine which category of persons it belongs to:

• persons with special status;
• having a resident or non-resident status;
• the type of income that a foreign person receives.