New kbk for insurance premiums in. KBK on insurance premiums to off-budget funds of the Russian Federation. KBK: how many signs and what they mean

From January 1, 2017, new budget classification codes (BCC) will need to be indicated in payment orders for the payment of insurance premiums, penalties and interest on them. Moreover, payments on insurance premiums will need to be sent to tax inspectorates, and not to funds. To pay insurance premiums for one or several KBKs in 2017? Do I need to draw up several payment orders for payment? What happens if you send contributions to the "old" KBK? You will find more details about the new codes, their application, as well as a table with new KBK in this article.

Introductory information

The budget classification code (BCC) is included in the group of details that allow you to determine the ownership of the payment. Therefore, when transferring insurance premiums in 2017 to tax inspectorates, it is imperative to fill in the bills correctly. New BCCs for insurance premiums from 2017 must be indicated in field 104 of the payment order. KBK consists of 20 digits. If in 2017 you send insurance premiums to the old KBK, then the payment will be attributed to unclear receipts. And then you will need to clarify the payment, contact the funds and, possibly, go through a reconciliation.

New CPCs from 2017 are provided for pension, medical and temporary disability and maternity contributions. To transfer these contributions, you will need to draw up different payment orders, and make the payment to the tax authorities.

Pension contributions from payments to employees

Note!

Effective January 1, 2017 new KBK on insurance premiums to the Federal Tax Service. In particular, the administrator's codes (the first three digits of the KBK) have changed - 182 instead of 392. All contributions must be paid to the tax office, not funds (except for contributions for injuries).

Basic payments

Pension insurance contributions from payments to employees within the limit (for 2017 it is 876,000 rubles) are charged at a rate of 22%, and from over-limit payments - at a rate of 10%. Cm. " ".

Such tariffs for 2017 are determined and established for most organizations and individual entrepreneurs. To pay pension insurance contributions in 2017 from payments within the limit and from payments accrued in excess of limit value the base uses the same KBK - 182 1 02 02010 06 1010 160. This is a new code.

To do this, you need to draw up a separate payment order. And in it you need to indicate the new KBK - 182 1 02 02 090 07 1010 160.

Insurance premiums for disability and maternity for December 2016 must be transferred to the "special" BSC. Even if the premiums for 2016 are transferred in January 2017 and later. For December installments use the new code 182 1 02 02 090 07 1000 160.

Penalties and fines

In case of payment in 2017 of insurance premiums for temporary disability and in connection with maternity at a later date than established by the Tax Code of the Russian Federation, you will have to pay a penalty. Also, payers of insurance premiums may face the need to pay fines. The codes for these payments depend on the period for which penalties and fines are transferred.

In 2017, the Federal Tax Service began to administer insurance premiums. The money is sent to the tax office. You will find new payments in this material.

As soon as tax inspectors received payment settlement cards, they began to collect debts from companies. After the request for payment of contributions is received, there are eight days to settle the budget. Otherwise, contributions are deducted from the account by force.

Below you will find a memo on howhow to fill n late payments for insurance premiums in 2017.

Payment of premiums in 2017: new KBK for insurance premiums

Contributions to compulsory pension, social and health insurance are levied on payments under labor and civil law contracts that involve the performance of work, the provision of services. Rates for each type of insurance remained at the level of the previous year, but the limits of taxable payments have changed.

Mandatory pension insurance contributions

By general rule contributions to compulsory pension insurance are charged at a rate of 22 percent until the total amount of payments to the employee since the beginning of the year (taxable base) reaches 876,000 rubles. Payments that exceed this limit are subject to pension contributions at a rate of 10 percent.

Reduced and additional tariffs are set for some categories of payers. If a company or an entrepreneur is entitled to lower rates, contributions in excess of 876,000 rubles. do not charge at all.

KBK PFR in 2017

When listing regular pension contributions for the months of 2017, indicate KBK 182 1 02 02010 06 1010 160. Arrears for the periods that have expired until 2017, send to KBK - 182 1 02 02010 06 1000 160.

Other codes for supplementary pension contributions. Here you will have to choose one of the four KBKs.

If the tariff does not depend on the special price:

• send contributions at an additional rate for employees on list 1 to KBK 182 1 02 02131 06 1010 160;
• contributions at an additional rate for employees according to list 2 - to KBK 182 1 02 02 132 06 1010 160.

If the tariff depends on the special price:

• KBK contributions at an additional rate for employees according to list 1 - 182 1 02 02131 06 1020 160;
• KBK of contributions at an additional rate for employees according to list 2 - 182 1 02 02 132 06 1020 160.

The BCC for additional pension contributions is not divided into periods before and after January 1, 2017, the Officials decided that this was not necessary. Therefore, all contributions at additional rates, including for periods up to 2017, from January 1, must be transferred to single codes.

See the table below for the KBK for payment of penalties and fines.

Compulsory health insurance contributions

The rate of contributions for compulsory health insurance does not depend on the amount of payments. Therefore, all payments without limitation are subject to contributions at a rate of 5.1 percent.

KBK FFOMS in 2017

To transfer insurance premiums for compulsory medical insurance credited to the budget of FFOMS, KBK 2017 choose so.

If you pay insurance premiums for compulsory medical insurance for the months of 2017, putKBK of insurance premiums for compulsory medical insurance 2017 — 182 1 02 02101 08 1013 160. KBK FFOMS in 2017 for the periods before 2017 - 182 1 02 02 101 08 1011 160.

Everything KBK FFOMS 2017including KBK penalties FFOMS, see the table below.

Compulsory social security contributions

If the company is not eligible for the reduced rates, disability and maternity contributions are paid at a rate of 2.9 percent. From the moment when the total amount of charges for the employee reaches 755,000 rubles, social contributions are not charged.

KBK FSS in 2017

For contributions in case of temporary disability and motherhood, put the following:

• for the months of 2017 - 182 1 02 02 090 07 1010 160;
• for the periods that elapsed before 2017 - 182 1 02 02 090 07 1000 160.

Refer to Injury Contributions for last year's codes. For current payments - 393 1 02 02 050 07 1000 160.

All codes, including the KBK for penalties and fines, are in the table below.

New KBK for insurance premiums since 2017: table

Completion of payment orders for insurance premiums in 2017 *

* If the company pays contributions for periods prior to 2017, it must indicate the details of the tax service and special BCC. Fill in payments for the months of 2017 by analogy with the difference only in the BCC (see above "New BCC for insurance premiums from 2017: table").

Sample payment order for health insurance premiums

Fill in Personal Injury Premium Payments according to the same rules as last year. Put the old BCC, specify the FSS as the recipient, enter 08 in the field with the status, and “0” in the field 107.

Hello! In this article we will tell you what KBK is and why it is needed.

Today you will learn:

1. In what documents can you find the KBK;
2. How are the numbers in the KBK deciphered;
3. What innovations have touched the KBK in 2019.

Changes in 2019

In 2016, new standards for the application of the KBK were developed. Some codes have been removed and new ones have been added. In addition to the listed changes related to the simplified tax system and insurance premiums, there are others, no less important.

Since 2017, the following major innovations have occurred:

• The number of codes intended for payment of personal income tax... This is due to the addition of classifiers for interaction with foreign partners;
• Income tax has also been replenished with new codes due to their need to control transfers with foreign counterparties. Also, for this type of deductions, new BCCs appeared related to the payment of fines and penalties;
• In the new version of the classifier, some BCFs related to alcohol and heating oil are excluded.

• Income tax has been supplemented with a new code related to interest income from bonds in rubles. The innovation concerns bonds issued for the period from 01.01.2017. until 31.12.2021
• Excise taxes were supplemented by the code of electronic cigarettes and other mixtures containing nicotine.
• The introduction of the resort tax also required the creation of a new code to pay it.

2019 introduced two new significant KBKs. They were approved by order of the Ministry of Finance No. 245n dated 30.11.2018. These are:

• Professional income tax for the self-employed.

Single tax payment for individuals - a certain amount that can be transferred in payment for property taxes: land, transport and others. Inspectors will carry them to the appropriate KBK.

The KBK associated with:

• By payment;
• Translation;
• Tax on vehicles;
• for organizations;

KBK for personal income tax 2019

BCK table for insurance premiums 2019

• Payment of contributions for employees and other individuals

• Payment of insurance premiums at an additional rate

• Payment of fixed insurance premiums to individual entrepreneurs

• Payment of contributions for employees from accidents

BCC for VAT in 2019

KBK on state duties

KBK according to simplified taxation system in 2019

KBK for 2019 under Excise taxes

KBK 2019 for property tax of legal entities

KBK on land tax in 2019

KBK for UTII in 2019

KBK for income tax in 2019

KBK on Patent in 2019

KBK on (MET) - mineral extraction tax

BCC for Unified Agricultural Tax - Unified Agricultural Tax

KBK 2019 on taxes and levies in Crimea and Sevastopol

Payment of resort tax

The tax can be introduced from 05/01/18. in the Krasnodar Territory, Altai, Stavropol and some territories of Crimea. For these purposes, a new KBK was introduced - "Kurortny tax". Its code: 000 1 15 08000 02 000 140, where instead of the first three digits - "000" you will need to put down the code of the administrative territory where the fee is collected.

KBK on trade collection 2019

BCC for transport tax in 2019

Other payments and fees

The need for KBK

There are many codes that are used by government agencies to simplify the control over the activities of individuals and. In addition to them, there are those that are necessary for the timely and targeted receipt of payments. These codings include the KBK - the budget classification code.

It means a sequence of numbers that will direct any payment to its destination. All payments received by the tax authority have their "place". For example, you pay taxes on or pay advance payment for extra-budgetary contributions - these amounts have different purposes, and therefore will be taken into account in different directions.

To ensure that all amounts received by government agencies are not confused and it is clear why they were transferred, a BCC is assigned to each money transfer. This is an extensive classifier that includes many codes for a variety of payment purposes.

KBK is required for:

• Correct sending of funds;
• Tracking the history of transfers;
• Simplification of accounting in government departments;
• Financial flow management;
• Fixing a debt on an account.

In what documents is the KBK affixed

Budget classification codes - these are the required attributes of payment orders:

• Fines;
• Penalty interest;
• Tax amounts;
• Contributions to extrabudgetary funds.

In addition, the KBK must be indicated in some declarations:

• Transport tax;
• By ;
• By .

If you need to fill out a declaration or issue a payment order using the KBK, you can always find a list of current codes on the official website of the tax service. This is convenient if you do not know the decoding of the codes, but it is necessary to draw up a document.

Any payment order generated, for example, by the tax office already has a BCC. You do not need to look for it and put it down yourself. By the numbers contained in this code, the payee will immediately determine the purpose of the transfer and will correctly take it into account in their activities.

We decrypt the KBK

Any code in the KBK classifier includes 20 digits, each of which has its own purpose:

• The numbers from the first to the third mean the addressee to whom the payment is intended (for example, code 182 is the tax office, 392 is the Pension Fund, and 393 is the Social Insurance Fund);
• The fourth digit means the payment group (if the tax authority receives the amounts to its account, then they are characterized by income and are marked with a unit);
• The fifth and sixth digits mean the subgroup of the previous category, that is, the type of income (for example, 06 - property tax, 08 - state duty, and 16 - various fines);
• From the seventh to the eleventh digits - explain in more detail the essence of income and its subsection;
• The numbers 12 and 13 indicate at what level the payments are credited (for example, the federal budget is designated "01", and regional receipts - "02");
• The numbers from 14 to 17 determine what exactly the funds were transferred to (for example, making the main payment - 1000, payment of penalties - 2000, and fines - 3000);
• Figures from 18 to 20 classify the types of income paid to the budget (120 are income from property, 130 - from the provision of services for a fee, 160 - transfers for social purposes).

Let's look at digital values \u200b\u200busing the example of KBK182 101 02010 01 1000 110:

• 182 - the payment has been sent to the tax office;
• 1 - income tax authority;
• 01 - payment of income tax;
• 02010 - the employer acts as a tax payment agent;
• 01 - payment was made to the federal budget;
• 1000 - payment of the tax itself;
• 110 - income from tax receipts.

The considered BCC 182 101 02010 01 1000 110 means a transfer for legal entities for their employees. The payment is transferred to the account of the federal tax office.

Changes to the KBK on insurance and tax contributions

In 2017, a lot of new things were introduced into the budget classification. The changes concern, in particular, contributions to extrabudgetary funds. Now these payments are under the control of the tax authority. Exceptions are payments related to work-related injuries. They also need to be transferred to the Social Insurance Fund.

As the payee has changed, the classifier code has changed. In 2018, it is necessary to apply only new codes that were introduced on January 1, 2017. Previous codes cannot be used.

If earlier the first three digits were designated as 392 (PFR) and 393 (Social Insurance Fund), now it is necessary for these contributions to the KBK to affix 182 (the recipient of the transfer is the tax office).

We fill out a receipt for payment of tax

To pay a tax or a fine on it, you must correctly fill out a settlement document, according to unified form 0401060. The KBK in it is indicated in line 104.

Basic rules when filling out a payment document:

• The addressee (line 16) must indicate the tax office (abbreviated);
• In the field for TIN (line 61), the tax number (10 digits) is indicated;
• The accrual identifier will be equal to "0" if this is the current payment (22nd line);
• KBK is indicated as "182";
• specified in field 103 and equal to 9 digits;
• Line 105 contains the OKTMO code, which is 8 or 11 digits, depending on the region;
• Field 106 indicates the purpose of the payment. Contains 2 capital block letters (for example, current payments are indicated by the combination "TP");
• Line 107 indicates the payment period (for example, the entry "КВ.03.2017" means payment for the third quarter);
• The 108th line defines the basis for the payment (the value "TP" says that the payment is made at the request of the tax authority);
• Line 109 reflects the date on which the basis for the payment appeared;
• Line 110 has not been filled in since 2015 (we put down "0");
• The 21st field reflects the order of payment (when paying tax we put "5").

You can easily compose a payment order using the official website of the tax service. Going to the website of the state structure, you can generate a document for payment of tax and pay at any bank or through your personal account. In this case, KBK and other encodings will be set automatically. It also contains a table with the entire list of KBK.

If there is a mistake in the KBK

If for some reason you made a mistake while writing the BCC, then the tax office should not regard this fact as a lack of payment. In any case, this is what the Tax Code says. In fact, fines can be charged.

Since funds that were sent with incorrect details cannot be found quickly, you will also be charged with an arrears that threatens penalties. Hundreds of payments are received by the tax office every day, and finding yours among them is not an easy task that few people want to do.

To assure the tax authority that you are a bona fide payer, you must:

• Contact the bank where you made the transfer and ask for a payment order with a note from the bank that the payment was made;
• Write an application to search for your payment.

After the tax operator receives supporting documents from you, the payment will be found and credited in your favor.

If you made a mistake in the KBK when drawing up the declaration, then you can submit clarifying reports. It is better to attach an explanatory note to it, in which it is recommended to indicate your mistake and the date of submission of the primary declaration.

It is important to understand that if a non-existent BCC appears in field 104, the bank will not accept such a payment order. In this case, you can immediately correct the inaccuracy. Most often with an error in numbers KBK payment goes to another department or is regarded as unexplained. However, it is highly likely that it will still reach the addressee and be credited. You will not be considered a lawbreaker if you make the transfer on time.

If you received a fine for the fact that the payment was received by the tax office out of time due to an error in the KBK, you can challenge the actions of tax representatives. There have already been such cases, and the court sided with the plaintiff.

Since January 2017 in Tax Code RF has a new chapter 34 "Insurance premiums". 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 regarding taxes will apply to insurance premiums from 2017 (Federal Law No. 243-FZ of 03.07.16).
Since 2017, it is necessary to pay pension insurance contributions from 2017 to the IFTS, and not to the PFR. In this regard, the payment order for the payment of contributions must be filled in according to the following principle:

• in the TIN and KPP field of the recipient of funds - TIN and KPP of the relevant tax authority administering the payment;
• in the "Beneficiary" field - the abbreviated name of the Federal Treasury body and in brackets - the abbreviated name of the inspection administering the payment;
• in the KBK field - the budget classification code, consisting of 20 characters (numbers). In this case, the first three characters, denoting the code of the chief administrator of budget revenues, should take the value "182" - the Federal Tax Service.

Taking into account the fact that pension insurance contributions have been transferred in favor of the IFTS since 2017, now, in our opinion, it is not entirely correct to call this type of contributions "contributions to the Pension Fund", since payments are directed in favor of the IFTS. In this regard, since 2017, it is more logical to call this type of contributions "pension contributions".

The deadline for the transfer of 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). In payments, you need to indicate the details of the INFS, and not the PFR. In the field 104 for the KBK, indicate the code, the first three characters of which have the value "182". He points out that the payment goes to the Federal Tax Service.

New KBK: table

Since 2017, new BCCs have been applied to pay pension contributions. You also need to apply other BCCs for paying contributions that relate to periods prior to 2017.

Read also How not to ruin your vacation due to tax debts: advice from the Federal Tax Service of Russia

It also makes sense for individual entrepreneurs to be careful - they have new codes that need to be used in order to pay fixed payments. See "Insurance premiums SP" for yourself "in 2017: how much to pay to the Federal Tax Service". All relevant in 2017 BCCs for the payment of pension contributions to the IFTS are combined in the table.

KBK of penalties on insurance premiums - in 2018-2019 they were amended. And this happened twice. This article will help you not to get confused in the codes and to pay the interest correctly. And at the same time we will tell you how to count them.

Calculation of penalties on insurance premiums in 2018 - 2019

Since 2017, the rules for determining the amount of penalties are governed by paragraph 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 - applied for individuals and individual entrepreneurs (regardless of the number of days of delay in payment) and for legal entities that are late in payment for no more than 30 calendar days;
• 1/150 of the refinancing rate - is valid only for legal entities and only for a payment delay period exceeding 30 calendar days, while for 30 days of delay, a rate of 1/300 will be applied.

"Unhappy" contributions that the FSS continues to supervise are subject to the procedure described in Art. 26.11 of the law "On social insurance against accidents and industrial injuries" dated July 24, 1998 No. 125-FZ, and are calculated according to a formula similar to the above, using a 1/300 refinancing rate.

The refinancing rate in each of the above calculations is taken in its actual values \u200b\u200bin the period of delay. That is, if it changed during the calculation period, then such a calculation will be broken down into several formulas that use their refinancing rates.

Filling in a payment order upon payment of a penalty

The difference between the payment of the tax and the penalty amount lies in filling in several fields of the payment order:

• Field 106 "Basis of payment" upon payment of penalties acquires the value "ЗД" when voluntarily calculating and repayment of debt and penalties, "TR" - at the written request of the supervisory authority or "AP" - when calculating the penalty on the inspection act.
• Field 107 "Tax period" - you need to set in it a value other than 0, you only need to pay a penalty interest on a tax claim. In this case, the field is filled in according to the value specified in such a request.
• Fields 108 “Document number” and 109 “Document date” are filled in in accordance with the details of the audit report or tax claim.

In addition, for the payment of penalties, special BCCs are provided (field 104), approved by the letter of the Federal Tax Service of Russia dated December 30, 2016 No. PA-4-1 / 25563, which take different values \u200b\u200bdepending on the type of insurance and the period for which the penalties were charged:

As for the contributions for injuries, since they remained under the jurisdiction of the FSS, the details of payments and the CSC of penalties have not changed - 393 1 02 02 050 07 2100 160.

How to comply with the payment deadline for social contributions, read this material .

KBK for payment of penalties on additional rates of insurance premiums from 04/23/2018

The Ministry of Finance, by its order No. 35n dated 28.02.2018, updated the KBK for penalties and fines for additional tariffs of insurance premiums paid to the Pension Fund of the Russian Federation for "wreckers".

Recall that additional tariffs for insurance premiums are established for taxpayers with "harmful" types of work, for which the employee has the right to retire early (approved by subparagraphs 1-18, paragraph 1 of article 30 of the Law "On Insurance Pensions" dated 28.12.2013 No. 400-FZ). The amount of additional tariffs depends on the hazard class established by a special assessment.

Order No. 35n was put into effect on 23.04.2018. From the same date, the KBK of penalties (and fines) began to depend on the results of the special assessment, and the division by periods (until 2017 or after) was canceled. You will see the BCF for this period in the table below.

Subsequently, the KBK for these penalties was changed twice more. Read about these changes below.

Changes in KBK in 2019

The current BSC on insurance premiums, including those changed from 04/14/2019, can be seen by downloading our table.

Consequences of errors in payment of interest

Since the entry into force of the latest changes, the Treasury and the Federal Tax Service of Russia 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. ЗН-4-1 / 540 @). Therefore, if funds are received on the budget account using the wrong details, the Treasury will send the payment where necessary. 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:

Outcome

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, mistakes in the payment document do not become an obstacle to crediting the payment to the correct Treasury account.