Did the kbk change during the year? CBC for insurance contributions to extra-budgetary funds of the Russian Federation
Correct execution of payment documents is a prerequisite for the successful completion of a financial transaction, for example, the payment of taxes or insurance premiums. Based on Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n, new KBC for 2017. Budget classification codes for 2017– important document details that must be filled out correctly. Our section will help you quickly understand all the changes to the CBC since 2017. Just below you will find a table with new codes for 2017 with decoding. Our material has already taken into account all the changes to the BCC provided for by the Order of the Ministry of Finance of Russia dated 07.12. 2016 No. 230n, which, in particular, introduced new BCCs for insurance premiums from 2017.
KBK: features and purpose
Budget classification code (BCC) is a combination of numbers known to accountants, as well as employees of banking and budgetary institutions. Characterizes a specific monetary transaction and is a convenient way to group expenses/income received by the budget. Created on the basis of the Budget Code of the Russian Federation.
Thanks to the KBK, departments can correctly interpret information about the payment being made (purpose, addressee, etc.). A correctly written KBK allows you to:
- make payment transactions accurately;
- track the history of movement of funds;
- make the work of public service employees easier;
- competently plan the budget and manage financial flows;
- record arrears of payment.
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 combination of numbers in question (KBK) is reflected in a separate field of payment orders intended for the deduction of tax payments and insurance premiums, penalties and fines in 2017. This field in 2017 is 104. When filling out a document, it is important to correctly indicate the combination of numbers, because a mistake made entails not only administrative responsibility, but also the need to clarify the payments made.
When the payer understands all the numbers, the likelihood of filling out the data incorrectly is minimized. So let's try to understand their meaning.
KBK: how many characters and what do they mean?
Based on Order of the Ministry of Finance No. 65n, the budget classification code consists of 20 digits. Conventionally, they can be divided into several groups consisting of 1-5 characters:
№1-3
– code indicating the addressee for whom the cash receipts are intended (territorial Federal Tax Service, insurance and pension funds). For example, for payment KBK for personal income tax in 2017 the number “182” is put, for contributions to the Pension Fund – “392”.
№ 4
– show a group of cash receipts.
№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 state duty is “08”.
№ 7-11
– elements that reveal the item and subitem of income.
No. 12 and 13– reflect the level of the budget into which funds are planned to flow. The federal code is “01”, the regional code is “02”. Municipal institutions are assigned the numbers “03”, “04” or “05”. The remaining figures characterize budget and insurance funds.
№14-17
– indicate the reason for the financial transaction:
- making the main payment – “1000”;
- accrual of penalties – “2100”;
- payment of a fine – “3000”;
- interest deduction – “2200”.
No. 18 – 20 – reflects the category of income received by the government department. For example, funds intended to pay tax are reflected with the code “110”, and gratuitous receipts – “150”.
Example. The Sirius company makes contributions to insurance against accidents and occupational diseases that may occur during the performance of work duties. Depending on the situation, the BCC indicated in the payment document may differ:
– 393 1 02 02050 07 1000 160 – upon timely transfer of funds;
– 393 1 02 02050 07 2100 160 – in case of payment of penalties;
– 393 1 02 02050 07 3000 160 – payment of the mandatory fine.
How to find out the BCC of an organization?
For payers who find it difficult to understand all the numbers, we recommend using our new KBK directory for 2017. It will help the accountant in 2017 to correctly fill out payment slips that require the presence of a cash register. The catalog of current BCCs for 2017 is presented on our website in the form of a table. Similar information can be found on the official website of the Federal Tax Service.
KBK for taxes and insurance premiums in 2017
Ministry of Finance By Order dated 07.12. 2016 No. 230n amended the budget classification codes: a minor correction was made for some, others were excluded. The changes came into force on January 1, 2017. They cover in particular the following sections:
- Corporate income tax – applies to firms working with foreign companies and receiving income from them.
- USN – changes affected organizations using the taxation object “income minus expenses”. The minimum tax and advance payments will be made to a separate BCC.
- Insurance premiums - from 2017, the tax office will take over the administration (with the exception of contributions for injuries), so the combination of some numbers will change.
Since New KBKs appear in 2017, the previous ones will become invalid. From January 1, 2017, the accountant will not be able to use the old values even when making a payment for the previous period, otherwise the funds will not be considered paid.
Our service will help you prevent troubles when making financial transactions. KBK table for 2017, prepared by financiers based on data from the Ministry of Finance of the Russian Federation. But if the accountant nevertheless uses the information for 2016, the mistake made can be corrected (the payment will need to be clarified).
Filling out the KBK in payment slips in 2017
A payment is a settlement document on the basis of which the bank makes cash deductions. To pay taxes and contributions, form 0401060 is used. During the registration process, it is recommended to follow the Rules for filling out details developed by Order of the Ministry of Finance No. 107n.
In 2017, the Federal Tax Service will be in charge of overseeing taxes and insurance premiums; payers will have to submit unified reporting (Federal Law No. 243-FZ). The budget classification code indicator, reflected in line No. 104, is filled out according to the previous rules. The table shows some of the changes that occurred in the payment system in 2017:
| Line no. | Description | Features of filling in 2017 |
| 16 | Recipient | territorial body of the Federal Tax Service |
| 22 | UIN (unique accrual identifier) | for current payments it is set to 0 |
| 106 | Basis of payment | the code is set in accordance with clause 7 of Appendix 2 and clause 7 of Appendix 3 of the Order of the Ministry of Finance |
| 107 | Tax period | Filled out in the same way as a tax payment form |
| 108 | Number of the document on the basis of which the payment is made | |
| 109 | Date of the document on the basis of which funds are deducted |
Taking advantage KBK table for 2017 and clearly understanding the structure of the numbers, the accountant will be able to make all calculations correctly and in a timely manner. You can simplify your work and reduce the risk of making a mistake by filling out documents in electronic services. The following is a table of the current BCCs for 2017.
| Income tax | |
|---|---|
| Income tax credited to the federal budget | tax 182 1 01 01011 01 1000 110 |
| penalties 182 1 01 01011 01 2100 110 | |
| fines 182 1 01 01011 01 3000 110 | |
| interest 182 1 01 01011 01 2200 110 | |
| Profit tax credited to the budgets of constituent entities of the Russian Federation | tax 182 1 01 01012 02 1000 110 |
| penalties 182 1 01 01012 02 2100 110 | |
| fines 182 1 01 01012 02 3000 110 | |
| interest 182 1 01 01012 02 2200 110 | |
| Income tax on income received by Russian organizations in the form of dividends from Russian organizations | tax 182 1 01 01040 01 1000 110 |
| fine 182 1 01 01040 01 2100 110 | |
| fines 182 1 01 01040 01 3000 110 | |
| interest 182 1 01 01040 01 2200 110 | |
| Income tax on income received by Russian organizations in the form of dividends from foreign organizations | tax 182 1 01 01060 01 1000 110 |
| fine 182 1 01 01060 01 2100 110 | |
| fines 182 1 01 01060 01 3000 110 | |
| interest 182 1 01 01060 01 2200 110 | |
| Income tax on income received in the form of interest on state and municipal securities | tax 182 1 01 01070 01 1000 110 |
| fine 182 1 01 01070 01 2100 110 | |
| fines 182 1 01 01070 01 3000 110 | |
| interest 182 1 01 01070 01 2200 110 | |
| Income tax on income received by foreign organizations in the form of dividends from Russian organizations | tax 182 1 01 01050 01 1000 110 |
| fine 182 1 01 01050 01 2100 110 | |
| fines 182 1 01 01050 01 3000 110 | |
| interest 182 1 01 01050 01 2200 110 | |
| Income tax on the income of foreign organizations not related to activities in Russia through a permanent establishment (except for income received in the form of dividends and interest on state and municipal securities) | tax 182 1 01 01030 01 1000 110 |
| fine 182 1 01 01030 01 2100 110 | |
| fines 182 1 01 01030 01 3000 110 | |
| interest 182 1 01 01030 01 2200 110 | |
| Income tax upon implementation of production sharing agreements concluded before the entry into force of Law No. 225-FZ of December 30, 1995 and which do not provide for special tax rates for crediting the specified tax to the federal budget and the budgets of constituent entities of the Russian Federation | tax 182 1 01 01020 01 1000 110 |
| fine 182 1 01 01020 01 2100 110 | |
| fines 182 1 01 01020 01 3000 110 | |
| interest 182 1 01 01020 01 2200 110 | |
| VAT | |
|---|---|
| VAT on goods (work, services) sold in Russia | tax 182 1 03 01000 01 1000 110 |
| penalties 182 1 03 01000 01 2100 110 | |
| fines 182 1 03 01000 01 3000 110 | |
| interest 182 1 03 01000 01 2200 110 | |
| VAT on goods imported into Russia (from the Republics of Belarus and Kazakhstan) | tax 182 1 04 01000 01 1000 110 |
| penalties 182 1 04 01000 01 2100 110 | |
| fines 182 1 04 01000 01 3000 110 | |
| interest 182 1 04 01000 01 2200 110 | |
| VAT on goods imported into Russia (payment administrator – Federal Customs Service of Russia) | tax 153 1 04 01000 01 1000 110 |
| penalties 153 1 04 01000 01 2100 110 | |
| fines 153 1 04 01000 01 3000 110 | |
| interest 153 1 04 01000 01 2200 110 | |
| Personal income tax (NDFL) | |
|---|---|
| Personal income tax on income the source of which is a tax agent (except for income in respect of which tax is calculated and paid in accordance with Articles 227, 227.1 and 228 of the HR of the Russian Federation) | tax 182 1 01 02010 01 1000 110 |
| penalties 182 1 01 02010 01 2100 110 | |
| fines 182 1 01 02010 01 3000 110 | |
| interest 182 1 01 02010 01 2200 110 | |
| Personal income tax on income received by citizens registered as: – individual entrepreneurs; – private notaries; – other persons engaged in private practice in accordance with Article 227 HR of the Russian Federation | tax 182 1 01 02020 01 1000 110 |
| fine 182 1 01 02020 01 2100 110 | |
| fines 182 1 01 02020 01 3000 110 | |
| interest 182 1 01 02020 01 2200 110 | |
| Personal income tax in the form of fixed advance payments on income received by non-residents employed by citizens on the basis of a patent in accordance with Article 227.1 of the Tax Code of the Russian Federation | tax 182 1 01 02040 01 1000 110 |
| fine 182 1 01 02040 01 2100 110 | |
| fines 182 1 01 02040 01 3000 110 | |
| interest 182 1 01 02040 01 2200 110 | |
| Personal income tax on income received by citizens in accordance with Article 228 of the Tax Code of the Russian Federation | tax 182 1 01 02030 01 1000 110 |
| fine 182 1 01 02030 01 2100 110 | |
| fines 182 1 01 02030 01 3000 110 | |
| interest 182 1 01 02030 01 2200 110 | |
| Single tax under simplification (USN) | |
|---|---|
| Single tax under the simplified tax system with the object "income" | tax 182 1 05 01011 01 1000 110 |
| fine 182 1 05 01011 01 2100 110 | |
| fines 182 1 05 01011 01 3000 110 | |
| interest 182 1 05 01011 01 2200 110 | |
| Single tax under the simplified tax system with the object “income minus expenses” | |
| Single tax under the simplified tax system with the object “income minus expenses” (for tax periods expired before January 1, 2011) | tax 182 1 05 01022 01 1000 110 |
| fine 182 1 05 01022 01 2100 110 | |
| fines 182 1 05 01022 01 3000 110 | |
| interest 182 1 05 01022 01 2200 110 | |
| Single tax under the simplified tax system with the object “income” (for tax periods expired before January 1, 2011) | tax 182 1 05 01012 01 1000 110 |
| fine 182 1 05 01012 01 2100 110 | |
| fines 182 1 05 01012 01 3000 110 | |
| interest 182 1 05 01012 01 2200 110 | |
| Minimum tax under simplified tax system | tax 182 1 05 01021 01 1000 110 |
| fine 182 1 05 01021 01 2100 110 | |
| fines 182 1 05 01050 01 3000 110 | |
| interest 182 1 05 01050 01 2200 110 | |
| Minimum tax under the simplified tax system (paid (collected) for tax periods expired before January 1, 2011) | tax 182 1 05 01030 01 1000 110 |
| fine 182 1 05 01030 01 2100 110 | |
| fines 182 1 05 01021 01 3000 110 | |
| interest 182 1 05 01021 01 2200 110 | |
| Insurance premiums | ||
|---|---|---|
| Purpose | KBK 2017 | KBK 2016 |
| Pension contributions | ||
| for an insurance pension | 182 1 02 02010 06 1000 160 | 392 1 02 02010 06 1000 160 |
| 182 1 02 02010 06 1010 160 | ||
| for funded pension | 182 1 02 02020 06 1000 160 | 392 1 02 02020 06 1000 160 |
| for additional payment to pensions for flight crew members of civil aviation aircraft: – for periods before January 1, 2017 | 182 1 02 02080 06 1000 160 | 392 1 02 02080 06 1000 160 |
| – for periods after December 31, 2016 | 182 1 02 02080 06 1010 160 | |
| for additional payment to pensions for employees of coal industry organizations: – for periods before January 1, 2017 | 182 1 02 02120 06 1000 160 | 392 1 02 02120 06 1000 160 |
| – for periods after December 31, 2016 | 182 1 02 02120 06 1010 160 | |
| in a fixed amount for an insurance pension (from income not exceeding the limit): – for periods before January 1, 2017 | 182 1 02 02140 06 1100 160 | 392 1 02 02140 06 1100 160 |
| – for periods after December 31, 2016 | 182 1 02 02140 06 1110 160 | |
| in a fixed amount for an insurance pension (from income above the limit): – for periods before January 1, 2017 | 182 1 02 02140 06 1200 160 | 392 1 02 02140 06 1200 160 |
| – for periods after December 31, 2016 | 182 1 02 02140 06 1210 160 | |
| for the insurance part of the labor pension at an additional rate for employees on list 1: | 182 1 02 02131 06 1000 160 | 392 1 02 02131 06 1000 160 |
| – for periods after December 31, 2016 | 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 |
|
| for the insurance part of the labor pension at an additional rate for employees on list 2: | 182 1 02 02132 06 1000 160 | 392 1 02 02132 06 1000 160 |
| – for periods after December 31, 2016 | 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 |
|
| Contributions to compulsory social insurance | ||
| for insurance against industrial accidents and occupational diseases | 393 1 02 02050 07 1000 160 | 393 1 02 02050 07 1000 160 |
| in case of temporary disability and in connection with maternity: – for periods before January 1, 2017 | 182 1 02 02090 07 1000 160 | 393 1 02 02090 07 1000 160 |
| – for periods after December 31, 2016 | 182 1 02 02090 07 1010 160 | |
| Contributions for compulsory health insurance | ||
| in FFOMS: | 182 1 02 02101 08 1011 160 | 392 1 02 02101 08 1011 160 |
| – for periods after December 31, 2016 | 182 1 02 02101 08 1013 160 | |
| in FFOMS in a fixed amount: – for the periods from 2012 to 2016 inclusive | 182 1 02 02103 08 1011 160 | 392 1 02 02103 08 1011 160 |
| – for periods after December 31, 2016 | 182 1 02 02103 08 1013 160 | |
| Tax under the patent tax system (PSN) | |
|---|---|
| Tax levied in connection with the use of a patent, credited to the budgets of urban districts | tax 182 1 05 04010 02 1000 110 |
| fine 182 1 05 04010 02 2100 110 | |
| fines 182 1 05 04010 02 3000 110 | |
| interest 182 1 05 04010 02 2200 110 | |
| Tax levied in connection with the use of a patent, credited to the budgets of municipal districts | tax 182 1 05 04020 02 1000 110 |
| fine 182 1 05 04020 02 2100 110 | |
| fines 182 1 05 04020 02 3000 110 | |
| interest 182 1 05 04020 02 2200 110 | |
| Tax levied in connection with the use of the patent taxation system, credited to the budgets of the federal cities of Moscow, St. Petersburg and Sevastopol | tax 182 1 05 04030 02 1000 110 |
| fine 182 1 05 04030 02 2100 110 | |
| fines 182 1 05 04030 02 3000 110 | |
| interest 182 1 05 04030 02 2200 110 | |
| Tax levied in connection with the use of the patent taxation system, credited to the budgets of the urban district with intra-city division | tax 182 1 05 04040 02 1000 110 |
| fine 182 1 05 04040 02 2100 110 | |
| fines 182 1 05 04040 02 3000 110 | |
| interest 182 1 05 04040 02 2200 110 | |
| Tax levied in connection with the application of the patent taxation system, credited to the budgets of intracity districts | tax 182 1 05 04050 02 1000 110 |
| fine 182 1 05 04050 02 2100 110 | |
| fines 182 1 05 04050 02 3000 110 | |
| interest 182 1 05 04050 02 2200 110 | |
| State duty | |
|---|---|
| State duty on cases considered in arbitration courts | tax 182 1 08 01000 01 1000 110 |
| State duty on cases considered by the Constitutional Court of the Russian Federation | tax 182 1 08 02010 01 1000 110 |
| State duty on cases considered by constitutional (statutory) courts of constituent entities of the Russian Federation | tax 182 1 08 02020 01 1000 110 |
| State duty on cases considered by the Supreme Court of the Russian Federation | tax 182 1 08 03020 01 1000 110 |
| State duty for state registration of: – organizations; – individuals as entrepreneurs; – changes made to the constituent documents of the organization; – liquidation of the organization and other legally significant actions | tax 182 1 08 07010 01 1000 110 |
| State duty for the right to use the names “Russia”, “Russian Federation” and words and phrases formed on their basis in the names of legal entities | tax 182 1 08 07030 01 1000 110 |
| State duty for carrying out actions related to licensing, with certification in cases where such certification is provided for by the legislation of the Russian Federation, credited to the federal budget | tax 182 1 08 07081 01 0300 110 |
| Other state fees for state registration, as well as performance of other legally significant actions | tax 182 1 08 07200 01 0039 110 |
| State fee for re-issuance of a certificate of registration with the tax authority | tax 182 1 08 07310 01 1000 110 |
| Fines, sanctions, payments for damages | |
|---|---|
| Monetary penalties (fines) for violation of legislation on taxes and fees, provided for in Art. 116, 118, paragraph 2 of Art. 119, art. 119.1, clauses 1 and 2 of Art. 120, art. 125, 126, 128, 129, 129.1, art. 129.4, 132, 133, 134, 135, 135.1 | tax 182 1 16 03010 01 6000 140 |
| Monetary penalties (fines) for violation of legislation on taxes and fees provided for in Article 129.2 of the Tax Code of the Russian Federation | tax 182 1 16 03020 02 6000 140 |
| Monetary penalties (fines) for administrative offenses in the field of taxes and fees provided for by the Code of the Russian Federation on Administrative Offenses | tax 182 1 16 03030 01 6000 140 |
| Monetary penalties (fines) for violation of the legislation on the use of cash register equipment when making cash payments and (or) payments using payment cards | tax 182 1 16 06000 01 6000 140 |
| Monetary penalties (fines) for violation of the procedure for handling cash, conducting cash transactions and failure to fulfill obligations to monitor compliance with the rules for conducting cash transactions | tax 182 1 16 31000 01 6000 140 |
| Organizational property tax | |
|---|---|
| Tax on property of organizations (for property not included in the Unified Gas Supply System) | tax 182 1 06 02010 02 1000 110 |
| fine 182 1 06 02010 02 2100 110 | |
| fines 182 1 06 02010 02 3000 110 | |
| interest 182 1 06 02010 02 2200 110 | |
| Tax on property of organizations (for property included in the Unified Gas Supply System) | tax 182 1 06 02020 02 1000 110 |
| fine 182 1 06 02020 02 2100 110 | |
| fines 182 1 06 02020 02 3000 110 | |
| interest 182 1 06 02020 02 2200 110 | |
| Land tax | |
|---|---|
| Land tax on plots located within the boundaries of intra-city municipalities of federal cities | tax 182 1 06 06 031 03 1000 110 |
| penalties 182 1 06 06 031 03 2100 110 | |
| fines 182 1 06 06 031 03 3000 110 | |
| interest 182 1 06 06 031 03 2200 110 | |
| Land tax on plots located within the boundaries of urban districts | tax 182 1 06 06032 04 1000 110 |
| fine 182 1 06 06032 04 2100 110 | |
| fines 182 1 06 06032 04 3000 110 | |
| interest 182 1 06 06032 04 2200 110 | |
| Land tax on plots located within the boundaries of urban settlements | tax 182 1 06 06033 13 1000 110 |
| fine 182 1 06 06033 13 2100 110 | |
| fines 182 1 06 06033 13 3000 110 | |
| interest 182 1 06 06033 13 2200 110 | |
| Land tax on plots located within the boundaries of urban districts with intra-city division | tax 182 1 06 06032 11 1000 110 |
| fine 182 1 06 06032 11 2100 110 | |
| fines 182 1 06 06032 11 3000 110 | |
| interest 182 1 06 06032 11 2200 110 | |
| Land tax on plots located within the boundaries of intracity districts | tax 182 1 06 06032 12 1000 110 |
| fine 182 1 06 06032 12 2100 110 | |
| fines 182 1 06 06032 12 3000 110 | |
| interest 182 1 06 06032 12 2200 110 | |
| Land tax on plots located within the boundaries of inter-settlement territories | tax 182 1 06 06033 05 1000 110 |
| fine 182 1 06 06033 05 2100 110 | |
| fines 182 1 06 06033 05 3000 110 | |
| interest 182 1 06 06033 05 2200 110 | |
| Land tax on plots located within the boundaries of rural settlements | tax 182 1 06 06033 10 1000 110 |
| penalties 182 1 06 06033 10 2100 110 | |
| fines 182 1 06 06033 10 3000 110 | |
| interest 182 1 06 06033 10 2200 110 | |
| Excise taxes | |
|---|---|
| Excise taxes on ethyl alcohol from food raw materials (with the exception of distillates of wine, grape, fruit, cognac, Calvados, whiskey), produced in Russia | tax 182 1 03 02011 01 1000 110 |
| penalties 182 1 03 02011 01 2100 110 | |
| fines 182 1 03 02011 01 3000 110 | |
| interest 182 1 03 02011 01 2200 110 | |
| Excise taxes on ethyl alcohol from non-food raw materials produced in Russia | tax 182 1 03 02012 01 1000 110 |
| penalties 182 1 03 02012 01 2100 110 | |
| fines 182 1 03 02012 01 3000 110 | |
| interest 182 1 03 02012 01 2200 110 | |
| Excise taxes on ethyl alcohol from food raw materials (wine, grape, fruit, cognac, calvados, whiskey distillates) produced in Russia | tax 182 1 03 02013 01 1000 110 |
| penalties 182 1 03 02013 01 2100 110 | |
| fines 182 1 03 02013 01 3000 110 | |
| interest 182 1 03 02013 01 2200 110 | |
| Excise taxes on alcohol-containing products produced in Russia | tax 182 1 03 02020 01 1000 110 |
| fine 182 1 03 02020 01 2100 110 | |
| fines 182 1 03 02020 01 3000 110 | |
| interest 182 1 03 02020 01 2200 110 | |
| Excise taxes on tobacco products produced in Russia | tax 182 1 03 02030 01 1000 110 |
| fine 182 1 03 02030 01 2100 110 | |
| fines 182 1 03 02030 01 3000 110 | |
| interest 182 1 03 02030 01 2200 110 | |
| Excise taxes on motor gasoline produced in Russia | tax 182 1 03 02041 01 1000 110 |
| fine 182 1 03 02041 01 2100 110 | |
| fines 182 1 03 02041 01 3000 110 | |
| interest 182 1 03 02041 01 2200 110 | |
| Excise taxes on straight-run gasoline produced in Russia | tax 182 1 03 02042 01 1000 110 |
| fine 182 1 03 02042 01 2100 110 | |
| fines 182 1 03 02042 01 3000 110 | |
| interest 182 1 03 02042 01 2200 110 | |
| Excise taxes on passenger cars and motorcycles produced in Russia | tax 182 1 03 02060 01 1000 110 |
| fine 182 1 03 02060 01 2100 110 | |
| fines 182 1 03 02060 01 3000 110 | |
| interest 182 1 03 02060 01 2200 110 | |
| Excise taxes on diesel fuel produced in Russia | tax 182 1 03 02070 01 1000 110 |
| fine 182 1 03 02070 01 2100 110 | |
| fines 182 1 03 02070 01 3000 110 | |
| interest 182 1 03 02070 01 2200 110 | |
| Excise taxes on motor oils for diesel and (or) carburetor (injection) engines produced in Russia | tax 182 1 03 02080 01 1000 110 |
| fine 182 1 03 02080 01 2100 110 | |
| fines 182 1 03 02080 01 3000 110 | |
| interest 182 1 03 02080 01 2200 110 | |
| Excise taxes on wines, fruit wines, sparkling wines (champagne), wine drinks made without the addition of rectified ethyl alcohol produced from food raw materials, and (or) alcoholized grape or other fruit must, and (or) wine distillate, and (or) fruit distillate produced in Russia | tax 182 1 03 02090 01 1000 110 |
| fine 182 1 03 02090 01 2100 110 | |
| fines 182 1 03 02090 01 3000 110 | |
| interest 182 1 03 02090 01 2200 110 | |
| Excise taxes on beer produced in Russia | tax 182 1 03 02100 01 1000 110 |
| fine 182 1 03 02100 01 2100 110 | |
| fines 182 1 03 02100 01 3000 110 | |
| interest 182 1 03 02100 01 2200 110 | |
| Excise taxes on alcoholic products with a volume fraction of ethyl alcohol over 9 percent (except for beer, wines, fruit wines, sparkling wines (champagnes), wine drinks produced without the addition of rectified ethyl alcohol produced from food raw materials, and (or) alcoholized grape or other fruit must, and (or) wine distillate, and (or) fruit distillate) produced in Russia | tax 182 1 03 02110 01 1000 110 |
| fine 182 1 03 02110 01 2100 110 | |
| fines 182 1 03 02110 01 3000 110 | |
| interest 182 1 03 02110 01 2200 110 | |
| Excise taxes on alcoholic products with a volume fraction of ethyl alcohol up to 9 percent inclusive (except for beer, wines, fruit wines, sparkling wines (champagne), wine drinks made without the addition of rectified ethyl alcohol produced from food raw materials, and (or) alcoholized grape or other fruit must, and (or) wine distillate, and (or) fruit distillate), produced in Russia | tax 182 1 03 02130 01 1000 110 |
| fine 182 1 03 02130 01 2100 110 | |
| fines 182 1 03 02130 01 3000 110 | |
| interest 182 1 03 02130 01 2200 110 | |
| Excise taxes on alcoholic products with a volume fraction of ethyl alcohol over 9 percent (except for beer, wines, fruit wines, sparkling wines (champagnes), wine drinks produced without the addition of rectified ethyl alcohol produced from food raw materials, and (or) alcoholized grape or other fruit must, and (or) wine distillate, and (or) fruit distillate), imported into Russia | tax 182 1 04 02110 01 1000 110 |
| fine 182 1 04 02110 01 2100 110 | |
| fines 182 1 04 02110 01 3000 110 | |
| interest 182 1 04 02110 01 2200 110 | |
| Excise taxes on household heating fuel produced from diesel fractions of direct distillation and (or) secondary origin, boiling in the temperature range from 280 to 360 degrees Celsius, produced in Russia | tax 182 1 03 02210 01 1000 110 |
| fine 182 1 03 02210 01 2100 110 | |
| fines 182 1 03 02210 01 3000 110 | |
| interest 182 1 03 02210 01 2200 110 | |
). In our tables you will find all the budget classification codes necessary to correctly fill out payment slips in 2017. Codes that have changed compared to 2016, as well as new KBK-2017, are in italics and marked with an asterisk.
KBK-2017 for paying taxes for organizations and individual entrepreneurs on OSN
KBK-2017 for paying taxes for organizations and individual entrepreneurs under special regimes
Organizations and individual entrepreneurs using the simplified tax system need to pay attention to the fact that a separate BCC for transferring the minimum tax has been abolished. Since 2017, the minimum tax is credited to the same budget classification code as the simplified tax system paid in the usual manner. Read about the consequences of indicating the old KBK in the payment slip when paying the minimum tax in the Civil Code, 2017, No. 1, p. 63.
KBK: insurance premiums 2017
The BCC for all contributions controlled by the Federal Tax Service since 2017 has become new.
Please note that for contributions for periods expired before 2017 there will be one BCC, and for contributions for periods starting from 2017 there will be another. That is, if, for example, you transfer contributions for December 2016 in January 2017, then they are paid to the BCC intended for contributions for periods expired before 2017.
BCC for contributions for periods expired before 01/01/2017
| Type of insurance premium | KBK (field 104 of the payment slip) |
|---|---|
| 182 1 02 02010 06 1000 160* | |
| 182 1 02 02090 07 1000 160* | |
| 182 1 02 02101 08 1011 160* | |
| 182 1 02 02140 06 1100 160* | |
| Insurance premiums for mandatory insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service(1% contributions) | 182 1 02 02140 06 1200 160* |
| 182 1 02 02103 08 1011 160* | |
| No. 400-FZ | 182 1 02 02131 06 1010 160* |
| - for those employed in jobs with hazardous working conditions (clause 1, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ | 182 1 02 02131 06 1020 160* |
| No. 400-FZ) (additional tariff does not depend on the results of the special assessment) | 182 1 02 02132 06 1010 160* |
| - for those employed in jobs with difficult working conditions (clauses 2-18, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (additional tariff depends on the results of the special assessment) | 182 1 02 02132 06 1020 160* |
| 393 1 02 02050 07 1000 160 |
BCC for contributions for periods starting from 01/01/2017
| Type of insurance premium | KBK (field 104 of the payment slip) |
|---|---|
| Insurance premiums for compulsory health insurance paid to the Federal Tax Service | 182 1 02 02010 06 1010 160* |
| Insurance premiums in case of temporary disability and in connection with maternity, paid to the Federal Tax Service | 182 1 02 02090 07 1010 160* |
| Insurance premiums for compulsory medical insurance paid to the Federal Tax Service | 182 1 02 02101 08 1013 160* |
| Insurance premiums for mandatory insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02140 06 1110 160* |
| Insurance premiums for compulsory medical insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02103 08 1013 160* |
| Additional insurance contributions for mandatory pension insurance for employees who work in conditions that give the right to early retirement, including (paid to the Federal Tax Service): | |
| - for those employed in work with hazardous working conditions (clause 1, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (the additional tariff does not depend on the results of the special assessment) | 182 1 02 02131 06 1010 160* |
| - for those employed in work with hazardous working conditions (clause 1, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (additional tariff depends on the results of the special assessment) | 182 1 02 02131 06 1020 160* |
| - for those employed in jobs with difficult working conditions (clauses 2-18, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (the additional tariff does not depend on the results of the special assessment) | 182 1 02 02132 06 1010 160* |
| - for those employed in jobs with difficult working conditions (clauses 2-18, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (additional tariff depends on the results of the special assessment) | 182 1 02 02132 06 1020 160* |
| Insurance premiums for injuries paid to the Social Insurance Fund | 393 1 02 02050 07 1000 160 |
KBK-2017 for payment of other taxes for all organizations and individual entrepreneurs
| Name of tax, fee, payment | KBK (field 104 of the payment slip) |
|---|---|
| Personal income tax on income the source of which is a tax agent | 182 1 01 02010 01 1000 110 |
| VAT (as tax agent) | 182 1 03 01000 01 1000 110 |
| VAT on imports from EAEU countries | 182 1 04 01000 01 1000 110 |
| Income tax on dividend payments: | |
| — Russian organizations | 182 1 01 01040 01 1000 110 |
| — foreign organizations | 182 1 01 01050 01 1000 110 |
| Income tax on the payment of income to foreign organizations (except for dividends and interest on state and municipal securities) | 182 1 01 01030 01 1000 110 |
| Income tax on income from state and municipal securities | 182 1 01 01070 01 1000 110 |
| Income tax on dividends received from foreign organizations | 182 1 01 01060 01 1000 110 |
| Transport tax | 182 1 06 04011 02 1000 110 |
| Land tax | 182 1 06 0603x xx 1000 110 where xxx depends on the location of the land plot |
| Fee for the use of aquatic biological resources: | |
| — for inland water bodies | 182 1 07 04030 01 1000 110 |
| — for other water bodies | 182 1 07 04020 01 1000 110 |
| Water tax | 182 1 07 03000 01 1000 110 |
| Payment for negative impact on the environment | 048 1 12 010х0 01 6000 120 where x depends on the type of environmental pollution |
| Regular payments for the use of subsoil, which are used: | |
| - on the territory of the Russian Federation | 182 1 12 02030 01 1000 120 |
| — on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation and outside the Russian Federation in territories under the jurisdiction of the Russian Federation | 182 1 12 02080 01 1000 120 |
| MET | 182 1 07 010хх 01 1000 110 where xx depends on the type of mineral being mined |
| Corporate income tax on income in the form of profits of controlled foreign companies | 182 1 01 01080 01 1000 110* |
Indication of the KBK when paying penalties and fines
As a general rule, when paying a fine in the 14th-17th categories, the BCC takes the value “2100”, and when paying a fine - “3000”. However, when transferring penalties and fines for certain types of insurance premiums, this rule does not work:
| Type of insurance premium | KBC upon payment of penalties | KBC upon payment of a fine |
|---|---|---|
| For contributions for periods expired before 01/01/2017 | ||
| Insurance premiums for compulsory medical insurance paid to the Federal Tax Service | 182 1 02 02101 08 2011 160 | 182 1 02 02101 08 3011 160 |
| Insurance premiums for compulsory medical insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02103 08 2011 160 | 182 1 02 02103 08 3011 160 |
| For contributions for periods starting from 01/01/2017 | ||
| Insurance premiums for compulsory health insurance paid to the Federal Tax Service | 182 1 02 02010 06 2110 160 | 182 1 02 02010 06 3010 160 |
| Insurance premiums in case of temporary disability and in connection with maternity, paid to the Federal Tax Service | 182 1 02 02090 07 2110 160 | 182 1 02 02090 07 3010 160 |
| Insurance premiums for compulsory medical insurance paid to the Federal Tax Service | 182 1 02 02101 08 2013 160 | 182 1 02 02101 08 3013 160 |
| Insurance premiums for mandatory insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02140 06 2110 160 | 182 1 02 02140 06 3010 160 |
| Insurance premiums for compulsory medical insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02103 08 2013 160 | 182 1 02 02103 08 3013 160 |
Changes-2017
KBC for payment of insurance premiums for employees from 01/01/2017
| TAX | KBK |
|---|---|
| 182 1 02 02010 06 1010 160 | |
| 182 1 02 02131 06 1010 160 | |
| 182 1 02 02132 06 1010 160 | |
| Insurance contributions to the FFOMS for employees | 182 1 02 02101 08 1013 160 |
| Insurance contributions to the Social Insurance Fund for employees for compulsory social insurance in case of temporary disability and in connection with maternity | 182 1 02 02090 07 1010 160 |
KBK for payment of insurance contributions to the Pension Fund for employees
| TAX | KBK |
|---|---|
| Insurance contributions for pension insurance to the Pension Fund for employees for the payment of the insurance and funded part of the labor pension | 392 1 02 02010 06 1000 160 |
| Insurance contributions for pension insurance to the Pension Fund for employees for payment of the insurance part of the labor pension within the limit | 392 1 02 02140 06 1100 160 |
| Insurance contributions for pension insurance to the Pension Fund of the Russian Federation for employees to pay the insurance part of the labor pension in excess of the limit | 392 1 02 02140 06 1200 160 |
| Insurance contributions to the Pension Fund at an additional rate for insured persons employed in hazardous conditions according to List 1, for the payment of the insurance part of the labor pension | 392 1 02 02131 06 1000 160 |
| Insurance contributions to the Pension Fund at an additional rate for insured persons engaged in heavy types of work on list 2, for the payment of the insurance part of the labor pension | 392 1 02 02132 06 1000 160 |
KBK for payment of penalties on insurance contributions to the Pension Fund for employees
| PENES, FINES | KBK | |
|---|---|---|
| Penalties, fines on insurance contributions for pension insurance to the Pension Fund for employees for the payment of the insurance and funded part of the labor pension | penalties | 392 1 02 02010 06 2100 160 |
| fines | 392 1 02 02010 06 3000 160 | |
| Penalties and fines on insurance contributions for pension insurance to the Pension Fund of the Russian Federation for employees to pay the insurance part of the labor pension within the limit | penalties | 392 1 02 02140 06 2100 160 |
| fines | 392 1 02 02140 06 3000 160 | |
| Penalties, fines on insurance contributions for pension insurance to the Pension Fund of the Russian Federation for employees to pay the insurance part of the labor pension in excess of the limit | penalties | 392 1 02 02140 06 2100 160 |
| fines | 392 1 02 02140 06 3000 160 | |
| Penalties and fines for insurance contributions to the Pension Fund of the Russian Federation at an additional rate for insured persons employed in hazardous conditions according to List 1, for the payment of the insurance part of the labor pension | penalties | 392 1 02 02131 06 2000 160 |
| fines | 392 1 02 02131 06 3000 160 | |
| Penalties and fines for insurance contributions to the Pension Fund of the Russian Federation at an additional rate for insured persons engaged in heavy types of work on list 2, for the payment of the insurance part of the labor pension | penalties | 392 1 02 02132 06 2000 160 |
| fines | 392 1 02 02132 06 3000 160 | |
KBK for payment of insurance premiums to the FFOMS for employees
KBK for payment of insurance contributions to the Social Insurance Fund for employees
KBK for payment of penalties on insurance contributions to the Social Insurance Fund for employees
FILES
Summing up the application of these BCCs
An entrepreneur who employs hired employees must make mandatory contributions for them to extra-budgetary funds. Which BCC should I indicate in the relevant payment orders? The amount of deductions, as well as the coding, depend on the conditions in which employees work.
Contributions to employee pension insurance
The budget classification code does not depend on whether the employer’s income from the use of the labor of hired employees exceeds the maximum base value (300 thousand rubles). Deductions for employees with a base value both less and more than the maximum must be paid according to the following BCC: 392 1 02 02010 06 1000 160. Separate codes for this type of payment have been cancelled. According to this BCC, the following types of contributions to the Pension Fund for the payment of an insurance pension are credited:
- main payment;
- outstanding principal payment;
- debt on canceled payment;
- the resulting arrears;
- recalculation payment.
Sanction payments for insurance contributions to the Pension Fund of Russia
- Fines- must be transferred according to KBK 392 1 02 02010 06 3000 160.
- Penalty are credited according to KBK 392 1 02 02010 06 2100 160.
If employees work under special conditions
For employers providing employees with pensions, there is an additional rate of contributions to the Pension Fund of the Russian Federation, since the law will allow employees “for harm” to retire earlier than the age prescribed. It is the deductions of these additional contributions that will help in the future to calculate the moment from which employees will be entitled to early retirement.
1. Hazardous work requires deductions for employees according to KBK 392 1 02 02131 06 1000 160.
- Penalty for late payments - according to KBK 392 1 02 02131 06 2100 160.
- Fines for such contributions - according to BCC 392 1 02 02131 06 3000 160.
2. For those employed in difficult working conditions KBK 392 1 02 02132 06 1000 160.
- Penalty- KBK 392 1 02 02132 06 2100 160
- Fines- KBK 392 1 02 02132 06 3000 160.
Contributions for hired employees to the Federal Compulsory Compulsory Medical Insurance Fund
Contributions for compulsory health insurance for employees are required by KBC 392 1 02 02101 08 1011 160.
Penalties for this payment - according to KBK 392 1 02 02101 08 2011 160.
Fines, if any, are assessed - according to KBK 392 1 02 02101 08 3011 160.
Payment of contributions for employees to the Social Insurance Fund
1. Insurance for sick leave and related to pregnancy and childbirth - KBC 393 1 02 02090 07 1000 160.
- Penalty- KBK 393 1 02 02090 07 2100 160.
- Fines- KBK 393 1 02 02090 07 3000 160.
2. Social insurance against industrial accidents, injuries and occupational diseases - KBK 393 1 02 02050 07 1000 160.
- Penalty- KBK 393 1 02 02050 07 2100 160.
- Fines- KBK 393 1 02 02050 07 3000 160.
Since 2017, control over the calculation and payment of insurance premiums has been transferred from the funds to the Federal Tax Service, and therefore the details of payment documents will change. For the next year, new BCCs have already been approved: insurance premiums for employees and to the Pension Fund in 2016 for individual entrepreneurs for themselves.
What is KBK
KBK or budget classification code are the details in payment and banking documents on the basis of which the amounts transferred by the payer are distributed. If an incorrect BCC is indicated, the payment will be considered paid, but due to the fact that it was distributed incorrectly, the payer will be considered arrears. To understand this issue, you will have to search for the payment and redistribute it.
With regard to the payment of insurance premiums for employees and individual entrepreneurs for themselves, the situation is complicated by the fact that in 2017 the recipient of payments is changing. Contributions for compulsory pension and health insurance, as well as contributions in case of temporary disability and maternity, are now paid to the tax office. Only contributions for injuries for workers continue to be paid to the social insurance fund.
The bulk of the insurance premiums paid by policyholders in 2016 have already gone to the details of the funds (PFR, Compulsory Medical Insurance Fund, Social Insurance Fund). But the additional contribution of the individual entrepreneur for himself (1% if the annual income limit of 300 thousand rubles is exceeded), if it has not yet been paid this year, must be transferred to the Federal Tax Service. For employers, the important question is: which BCCs should they pay insurance premiums for December 2016 in January 2017?
Important: the rates of insurance premiums for employees and individual entrepreneurs for themselves in 2017 remained the same. The change in calculating the age pension for individual entrepreneurs was caused by an increase in the minimum wage (the minimum wage in 2017 is 7,500 rubles), and not by an increase in tariffs.
New BCCs for contributions
The KBK directory for 2017 is given in Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n as amended by Order of the Ministry of Finance of Russia dated December 7, 2016 No. 230n. The same document also changed the income codes for different taxation systems and state duties.
New BCCs for insurance premiums since 2017 are reflected in this transition table (the code is indicated in field 104 of the payment). The table was prepared by the Federal Tax Service; the original file in Excel format can be downloaded from this link.
Type of payment | New KBK since 2017 |
|---|---|
Insurance contributions for compulsory pension insurance in a fixed amount, paid by individual entrepreneurs for themselves (formerly known as minimum fixed insurance contributions to the Pension Fund of the Russian Federation in 2016 for individual entrepreneurs) | 182 1 02 02140 06 1100 160 |
Insurance premiums for compulsory health insurance paid by individual entrepreneurs for themselves (formerly called contributions to the Compulsory Medical Insurance Fund) | 182 1 02 02103 08 1011 160 |
Additional insurance contributions for compulsory pension insurance of individual entrepreneurs for themselves, paid on income exceeding 300 thousand rubles (formerly called 1 percent additional insurance contributions to the Pension Fund of the Russian Federation in 2016 for individual entrepreneurs) | 182 1 02 02140 06 1200 160 |
182 1 02 02010 06 1000 160 |
|
182 1 02 02101 08 1011 160 |
|
182 1 02 02090 07 1000 160 |
|
182 1 02 02131 06 1010 160 |
|
182 1 02 02131 06 1020 160 |
|
182 1 02 02132 06 1010 160 |
|
182 1 02 02132 06 1020 160 |
|
Insurance contributions for compulsory pension insurance in a fixed amount, paid by individual entrepreneurs for themselves (including from income over 300,000 rubles) | 182 1 02 02140 06 1110 160 |
Insurance premiums for compulsory health insurance paid by individual entrepreneurs for themselves | 182 1 02 02103 08 1013 160 |
For compulsory pension insurance of employees | 182 1 02 02010 06 1010 160 |
For compulsory health insurance for employees | 182 1 02 02101 08 1013 160 |
In case of temporary disability and in connection with maternity | 182 1 02 02090 07 1010 160 |
Additional insurance contributions for compulsory pension insurance of workers employed in hazardous working conditions, the tariff for which does not depend on the results of the special assessment | 182 1 02 02131 06 1010 160 |
Additional insurance contributions for compulsory pension insurance of workers employed under hazardous working conditions, the tariff for which depends on the results of a special assessment | 182 1 02 02131 06 1020 160 |
Additional insurance contributions for compulsory pension insurance for employees working in difficult working conditions, the tariff for which does not depend on the results of the special assessment | 182 1 02 02132 06 1010 160 |
Additional insurance contributions for compulsory pension insurance for employees working in difficult working conditions, the tariff for which depends on the results of a special assessment | 182 1 02 02132 06 1020 160 |
Please note: the latest new BCCs for insurance premiums from May 17, 2016 (approved by order of the Ministry of Finance of the Russian Federation dated May 17, 2016 No. 66n) are no longer valid!
Insurance premiums for injuries for employees (individual entrepreneurs do not pay them for themselves) are still paid to the Social Insurance Fund, so their CBC remains the same as in 2016:
- 393 1 02 02050 07 1000 160.
Transition period
As you can see, problems with choosing a BCC at the 2016-2017 border can arise in two situations:
- When paying an additional contribution to the Pension Fund in 2016 for individual entrepreneurs for themselves (with income over 300 thousand rubles). If the entrepreneur has already paid this one percent in 2016, then the funds went to the Pension Fund details. If the payment of the additional contribution occurs before April 1, 2017, then it must be transferred to the Federal Tax Service under the new BCC (182 1 02 02140 06 1200 160).
- When employers pay insurance premiums for December 2016 in January 2017. Despite the fact that contributions were accrued for the period of 2016, they are paid already in 2017. The payment is received via the tax office details. In fact, this will be the first payment by policyholders for new KBK.
In this table, we have indicated the BCC for policyholders transferring premiums for December 2016 in January 2017.