Budget classification codes for the year table. KBK on insurance contributions to off-budget funds of the Russian Federation. Four changes to payment orders for contributions
Insurance premiums at an additional rate for insured persons employed in the types of work specified in clause 1 of part 1 of Art. 30 of the federal law of 28.12.13 n 400-fz (list 1)
Penalties, fines and interest on insurance premiums for an additional tariff (list 1), starting from January 1, 2017
Insurance premiums at an additional rate for insured persons employed in the types of work specified in clause 2 - 18 h. 1 of Art. 30 of the federal law of 28.12.13 No. 400-fz (list 2)
At a rate that does not depend on the results of a special assessment of working conditions (class of working conditions)
At a rate depending on the results of a special assessment of working conditions (class of working conditions)
Penalties, fines and interest on insurance premiums for an additional tariff (list 2), starting from January 1, 2017
Insurance contributions for compulsory pension insurance in a fixed amount (for individual entrepreneurs)
Contributions for billing periods (including those calculated from the amount of excess income), starting from January 1, 2017
Supplementary social security contributions for flight crew members and coal workers
Contributions of organizations using the labor of flight crew members of civil aviation aircraft for the payment of additional payments to pensions
Contributions paid by organizations of the coal industry to pay supplements to pension
Insurance premiums for compulsory health insurance of the working population
Contributions for billing periods beginning January 1, 2017
Insurance premiums for compulsory health insurance in a fixed amount (for individual entrepreneurs)
Contributions for billing periods beginning January 1, 2017
Insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity
Contributions for billing periods beginning January 1, 2017
Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases
Many incorrectly indicate in the payment orders of the KBK for insurance against industrial accidents and occupational diseases. As a result, payments are lost, arrears and penalties are formed. The current BCC FSS from accidents for 2017 is in this article.
The FSS sees the main reason for the formation of debts in the fact that some companies do not pay contributions by the due date, but wait for the collection to be issued. In addition, debts often appear due to an incorrect BCC FSS. Therefore, the foundation asks them to recheck. What KBK FSS from 2017 should be indicated, we will tell you below.
Since 2017, insurance in case of temporary disability and in connection with maternity is administered by the Federal Tax Service, and insurance contributions from accidents are still under the FSS. Therefore, the codes for personal injury contributions are the same - with the payment administrator 393 .
KBK FSS NS and PZ for 2017 for legal entities
As you can see from the table, the FSS 2017 CBC penalties differ from the code in terms of contributions and fines of 14-17 categories:
- 1000 - for contributions;
- 2100 - for penalties;
- 1000 - for fines.
Download the KBK table on insurance premiums for 2017
KBK FSS in case of temporary disability 2017
Note! Since 2017, the FTS has been administering contributions for temporary incapacity for work, so do not confuse the codes. KBK in case of temporary disability 2017 and in connection with motherhood now start with numbers 182 ... Such contributions are paid not to the FSS, but to the tax.
From January 2017, social contributions must be transferred according to the new KBK - 182 1 02 02 090 07 1010 160. If you need to pay off debts for 2016 and earlier periods, the code is -182 1 02 02 090 07 1000 160.
KBK FSS 2017: risks of the insured
The company transfers payments for injuries to the FSS. Therefore, payment orders must be filled in according to the rules from Appendix 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
Select the correct budget classification code for contributions to the FSS and enter it in field 104 of the payment order. In 2017, the BCF for injury contributions paid by employers is the same as it was before - 393 1 02 02050 07 1000 160 ... But for penalties in the 14-17 bits of the KBK, you need to set the value 2100 (see the table above).
If you are confused in the KBK payment order, ask the fund what to do. The payment can be lost, and accumulating debts to the Social Insurance Fund is risky. As statistics show, the FSS began to charge more penalties to policyholders. In addition, since October 1, 2017, the procedure for calculating late fees has changed. Starting from the 30th day of delay, they will be calculated from 1/150 of the rate of the Central Bank of the Russian Federation. All receipts are important to the Fund, so it began to pay more attention to arrears and to identify them more often. So the likelihood of accruing interest is also high.
In addition, the Criminal Code of the Russian Federation will also have to be responsible for non-payment of contributions for injuries. For this purpose, two new articles have been introduced into the code - 199.3 and 199.4 of the Criminal Code of the Russian Federation. A large-scale crime is an evasion of more than 2 million rubles, which is more than 10% of the amount payable. The maximum punishment is four years' imprisonment. The fine is 500 thousand rubles. A company or an entrepreneur will be able to be exempted from punishment if they pay additional contributions with penalties and fines. But on condition that they violated for the first time.
The most extreme measure that the fund can take against the debtor is to contact the tax office with a proposal to initiate the bankruptcy of the company. But such a possibility exists only with millions of debts. Usually the fund is limited by standard measures - demand, collection, collection through bailiffs. The fund works individually with large companies, conducts reconciliation, consultations. So if there is an arrears, you can agree on the timing of its repayment.
Correct execution of payment documents is a prerequisite for the successful execution of a financial transaction, for example, to pay taxes or insurance premiums. Based on the Order of the Ministry of Finance of the Russian Federation on July 1, 2013 No. 65n, new KBK for 2017. 2017 Budget Classification Codes- important details of the document that must be filled in correctly. Our heading in will help you quickly understand all the changes in the KBK since 2017. Below you will find a table with new codes for 2017 with a decryption. Our material has already taken into account all the changes in the KBK provided for by the Order of the Order of the Ministry of Finance of Russia dated 07.12. 2016 No. 230n, which, in particular, introduced new KBK for insurance premiums from 2017.
KBK: features and purpose
Budget classification code (BCK) is a combination of numbers known to accountants, as well as employees of banking and budgetary institutions. It characterizes a certain monetary transaction and is a convenient way to group expenses / incomes received by the budget. Created on the basis of the Budget Code of the Russian Federation.
Thanks to the BCK, departments can correctly interpret information about the payment being made (purpose, addressee, etc.). Correctly written KBK allows:
- unmistakably make payment transactions;
- track the history of the movement of funds;
- facilitate the work of government officials;
- competently plan the budget and manage financial flows;
- fix the payment arrears.
The budget classification code is a guarantee that in 2017 the money will go to the right account, and the company or individual entrepreneur will not be penalized.
KBK: where to indicate?
The considered combination of numbers (BCC) is reflected in a separate field of payment orders intended for deduction of tax payments and insurance premiums, penalties and fines in 2017. This field in 2017 is 104. When filling out the document, it is important to correctly indicate the combination of numbers, because a mistake entails not only administrative responsibility, but also the need to clarify the payments made.
When the payer understands all the numbers, the probability of filling in the data incorrectly is minimized. Therefore, let's try to understand their meaning.
KBK: how many characters and what do they mean?
Based on the 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
- a code indicating the addressee for whom the cash receipts are intended (territorial FTS, insurance and pension funds). For example, to pay KBK for personal income tax in 2017 the figure "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 the state duty - "08".
№ 7-11
- elements that reveal the item and the sub-item of income.
No. 12 and 13- reflect the level of the budget to which the receipt of funds is planned. The federal code is "01", the regional code is "02". Municipal institutions are assigned the numbers "03", "04" or "05". The rest of the figures characterize budgetary and insurance funds.
№14-17
- indicate the reason for the financial transaction:
- making the main payment - "1000";
- accrual of penalty interest - "2100";
- payment of the fine - "3000";
- deduction of interest - "2200".
# 18 - 20 - reflects the category of income received by a government department. For example, funds intended for payment of tax are shown with the code "110", and gratuitous receipts - "150".
Example... Sirius makes contributions for insurance against accidents and occupational diseases that may occur while performing work duties. Depending on the situation, the BCC indicated in the payment document may differ:
- 393 1 02 02 050 07 1000 160 - with timely transfer of funds;
- 393 1 02 02 050 07 2100 160 - in case of payment of a penalty interest;
- 393 1 02 02 050 07 3000 160 - payment of a fine by compulsory payment.
How to find out the BCK of an organization?
For payers who find it difficult to understand all the numbers, we recommend using our new by the KBK reference book for 2017... He will help the accountant in 2017 to correctly fill out payment orders, where the presence of a BCC is required. The catalog of current KBK for 2017 on our website is presented in the form of a table. Similar information can be found on the official website of the Federal Tax Service.
KBK on taxes and insurance premiums in 2017
Ministry of Finance by Order of 07.12. 2016 No. 230n amended the budget classification codes: for some, a slight correction was made, others were excluded. The changes took effect on January 1, 2017. They cover, in particular, the following sections:
- Corporate income tax - applies to firms working with foreign companies and receiving income from them.
- STS - the changes affected organizations that use the object of taxation “income minus expenses”. Minimum tax and advance payments will be made at a separate CSC.
- Insurance premiums - starting from 2017, the tax office will be administering (with the exception of "injury" premiums), so the combination of some numbers will change.
Insofar as new KBKs appear in 2017, the former 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 KBK table for 2017 prepared by financiers on the basis of data from the Ministry of Finance of the Russian Federation. But if the accountant still uses the information for 2016, the mistake can be corrected (you will need to clarify the payment).
Filling in the KBK in payment orders in 2017
A payment is a settlement document on the basis of which the bank makes payments. To pay taxes and contributions, form 0401060 is used. During the registration process, it is recommended to follow the Rules for filling in the details developed by Order of the Ministry of Finance No. 107n.
In 2017, the FTS will be in charge of overseeing taxes and insurance premiums; payers will have to submit unified reporting (Federal Law No. 243-FZ). The indicator of the budget classification code, reflected in line No. 104, is filled in according to the same rules. The table shows some of the changes that took place in the payment system in 2017:
| Line no. | Description | Features of filling in 2017 |
| 16 | Recipient | territorial body of the Inspectorate of the Federal Tax Service |
| 22 | UIN (unique identifier of accrual) | 0 is put on current payments |
| 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 | Taxable period | Filled in the same way as payment for taxes |
| 108 | The number of the document on the basis of which the payment is made | |
| 109 | Date of the document on the basis of which the funds are deducted |
Taking advantage of the BCK table for 2017 and clearly understanding the structure of the numbers, the accountant will be able to correctly and timely make all the calculations. You can simplify your work and reduce the risk of making a mistake by filling out documents in electronic services. Below is a table of the current BCF for 2017.
| Income tax | |
|---|---|
| Income tax credited to the federal budget | tax 182 1 01 01 011 01 1000 110 |
| penalty interest 182 1 01 01 011 01 2100 110 | |
| fines 182 1 01 01 011 01 3000 110 | |
| percent 182 1 01 01 011 01 2200 110 | |
| Income tax credited to the budgets of the constituent entities of the Russian Federation | tax 182 1 01 01 012 02 1000 110 |
| penalty interest 182 1 01 01 012 02 2100 110 | |
| fines 182 1 01 01 012 02 3000 110 | |
| percent 182 1 01 01 012 02 2200 110 | |
| Income tax on income received by Russian organizations in the form of dividends from Russian organizations | tax 182 1 01 01 040 01 1000 110 |
| penalty interest 182 1 01 01 040 01 2100 110 | |
| fines 182 1 01 01 040 01 3000 110 | |
| percent 182 1 01 01 040 01 2200 110 | |
| Income tax on income received by Russian organizations in the form of dividends from foreign organizations | tax 182 1 01 01 060 01 1000 110 |
| penalty 182 1 01 01 060 01 2100 110 | |
| fines 182 1 01 01 060 01 3000 110 | |
| percent 182 1 01 01 060 01 2200 110 | |
| Income tax on income received in the form of interest on state and municipal securities | tax 182 1 01 01 070 01 1000 110 |
| penalty interest 182 1 01 01 070 01 2100 110 | |
| fines 182 1 01 01 070 01 3000 110 | |
| percent 182 1 01 01 070 01 2200 110 | |
| Income tax on income received by foreign organizations in the form of dividends from Russian organizations | tax 182 1 01 01 050 01 1000 110 |
| penalty 182 1 01 01 050 01 2100 110 | |
| fines 182 1 01 01 050 01 3000 110 | |
| percent 182 1 01 01 050 01 2200 110 | |
| Income tax on income of foreign organizations not related to activities in Russia through a permanent establishment (excluding income received in the form of dividends and interest on state and municipal securities) | tax 182 1 01 01 030 01 1000 110 |
| penalty interest 182 1 01 01 030 01 2100 110 | |
| fines 182 1 01 01 030 01 3000 110 | |
| percent 182 1 01 01 030 01 2200 110 | |
| Profit tax in the implementation of production sharing agreements concluded before the entry into force of the Law of December 30, 1995 No. 225-FZ and does not provide for special tax rates for the transfer of the specified tax to the federal budget and the budgets of the constituent entities of the Russian Federation | tax 182 1 01 01 020 01 1000 110 |
| penalty 182 1 01 01 020 01 2100 110 | |
| fines 182 1 01 01 020 01 3000 110 | |
| percent 182 1 01 01 020 01 2200 110 | |
| VAT | |
|---|---|
| VAT on goods (work, services) sold in Russia | tax 182 1 03 01000 01 1000 110 |
| penalty interest 182 1 03 01000 01 2100 110 | |
| fines 182 1 03 01000 01 3000 110 | |
| percent 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 |
| penalty 182 1 04 01000 01 2100 110 | |
| fines 182 1 04 01000 01 3000 110 | |
| percent 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 |
| penalty 153 1 04 01000 01 2100 110 | |
| fines 153 1 04 01000 01 3000 110 | |
| percent 153 1 04 01000 01 2200 110 | |
| Personal income tax (personal income tax) | |
|---|---|
| Personal income tax from income, the source of which is a tax agent (except for income in respect of which the calculation and payment of tax are carried out in accordance with Articles 227, 227.1 and 228 NR RF) | tax 182 1 01 02 010 01 1000 110 |
| penalty 182 1 01 02 010 01 2100 110 | |
| fines 182 1 01 02 010 01 3000 110 | |
| percent 182 1 01 02 010 01 2200 110 | |
| Personal income tax from income received by citizens registered as: - individual entrepreneurs; - private notaries; - other persons engaged in private practice in accordance with Article 227 of the NR RF | tax 182 1 01 02 020 01 1000 110 |
| penalty interest 182 1 01 02 020 01 2100 110 | |
| fines 182 1 01 02 020 01 3000 110 | |
| percent 182 1 01 02 020 01 2200 110 | |
| Personal income tax in the form of fixed advance payments on income received by non-residents engaged in employment with 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 02 040 01 1000 110 |
| penalty interest 182 1 01 02 040 01 2100 110 | |
| fines 182 1 01 02 040 01 3000 110 | |
| percent 182 1 01 02 040 01 2200 110 | |
| Personal income tax from income received by citizens in accordance with Article 228 of the Tax Code of the Russian Federation | tax 182 1 01 02 030 01 1000 110 |
| penalty 182 1 01 02 030 01 2100 110 | |
| fines 182 1 01 02 030 01 3000 110 | |
| percent 182 1 01 02 030 01 2200 110 | |
| Single tax under simplified taxation (STS) | |
|---|---|
| Single tax under the simplified tax system with the object "income" | tax 182 1 05 01 011 01 1000 110 |
| penalty 182 1 05 01 011 01 2100 110 | |
| fines 182 1 05 01 011 01 3000 110 | |
| percent 182 1 05 01 011 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 that expired before January 1, 2011) | tax 182 1 05 01 022 01 1000 110 |
| penalty 182 1 05 01 022 01 2100 110 | |
| fines 182 1 05 01 022 01 3000 110 | |
| percent 182 1 05 01 022 01 2200 110 | |
| Single tax under the simplified tax system with the object "income" (for tax periods that have expired before January 1, 2011) | tax 182 1 05 01 012 01 1000 110 |
| penalty interest 182 1 05 01 012 01 2100 110 | |
| fines 182 1 05 01 012 01 3000 110 | |
| percent 182 1 05 01 012 01 2200 110 | |
| Minimum tax for STS | tax 182 1 05 01 021 01 1000 110 |
| penalty 182 1 05 01 021 01 2100 110 | |
| fines 182 1 05 01 050 01 3000 110 | |
| percent 182 1 05 01 050 01 2200 110 | |
| Minimum tax under the simplified tax system (paid (collected) for tax periods that have expired before January 1, 2011) | tax 182 1 05 01 030 01 1000 110 |
| penalty 182 1 05 01 030 01 2100 110 | |
| fines 182 1 05 01 021 01 3000 110 | |
| percent 182 1 05 01 021 01 2200 110 | |
| Insurance premiums | ||
|---|---|---|
| Appointment | KBK 2017 | KBK 2016 |
| Pension contributions | ||
| for 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 a supplement to the pension for members of flight crews 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 a supplement to the pension of 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 incomes not exceeding the maximum value): - 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 over the limit value): - 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 according to 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 price; 182 1 02 02131 06 1020 160, if the tariff depends on the special price |
|
| for the insurance part of the labor pension at an additional rate for employees according to 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 02 132 06 1010 160, if the tariff does not depend on the special price; 182 1 02 02 132 06 1020 160, if the tariff depends on the special price |
|
| Compulsory social security contributions | ||
| 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 motherhood: - 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 | |
| Compulsory health insurance contributions | ||
| 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 | |
| Patent Tax System Tax (PSN) | |
|---|---|
| Tax levied in connection with the application of a patent, credited to the budgets of city districts | tax 182 1 05 04010 02 1000 110 |
| penalty 182 1 05 04010 02 2100 110 | |
| fines 182 1 05 04010 02 3000 110 | |
| percent 182 1 05 04010 02 2200 110 | |
| Tax levied in connection with the application of a patent, credited to the budgets of municipal districts | tax 182 1 05 04020 02 1000 110 |
| penalty 182 1 05 04 020 02 2100 110 | |
| fines 182 1 05 04 020 02 3000 110 | |
| percent 182 1 05 04020 02 2200 110 | |
| Tax levied in connection with the application of the patent taxation system, credited to the budgets of federal cities of Moscow, St. Petersburg and Sevastopol | tax 182 1 05 04030 02 1000 110 |
| penalty 182 1 05 04030 02 2100 110 | |
| fines 182 1 05 04 030 02 3000 110 | |
| percent 182 1 05 04030 02 2200 110 | |
| Tax levied in connection with the application of the patent taxation system, credited to the budgets of the city district with intracity division | tax 182 1 05 04 040 02 1000 110 |
| penalty 182 1 05 04 040 02 2100 110 | |
| fines 182 1 05 04 040 02 3000 110 | |
| percent 182 1 05 04040 02 2200 110 | |
| Tax levied in connection with the application of the patent system of taxation, credited to the budgets of intracity districts | tax 182 1 05 04 050 02 1000 110 |
| penalty 182 1 05 04 050 02 2100 110 | |
| fines 182 1 05 04 050 02 3000 110 | |
| percent 182 1 05 04 050 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 02 010 01 1000 110 |
| State duty on cases considered by the constitutional (statutory) courts of the constituent entities of the Russian Federation | tax 182 1 08 02 020 01 1000 110 |
| State duty in cases considered by the Supreme Court of the Russian Federation | tax 182 1 08 03 020 01 1000 110 |
| State duty for state registration: - 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 07 010 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 07 030 01 1000 110 |
| State duty for the commission of 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 07 081 01 0300 110 |
| Other state fees for state registration, as well as the commission of other legally significant actions | tax 182 1 08 07200 01 0039 110 |
| State duty for re-issuance of a certificate of registration with a tax authority | tax 182 1 08 07 310 01 1000 110 |
| Fines, sanctions, payments for damages | |
|---|---|
| Monetary penalties (fines) for violation of the legislation on taxes and fees, provided for in Art. 116, 118, paragraph 2 of Art. 119, art. 119.1, paragraphs 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 03 010 01 6000 140 |
| Monetary penalties (fines) for violation of the legislation on taxes and fees provided for by article 129.2 of the Tax Code of the Russian Federation | tax 182 1 16 03 020 02 6000 140 |
| Monetary penalties (fines) for administrative offenses in the field of taxes and fees provided for by the Code of Administrative Offenses of the Russian Federation | tax 182 1 16 03 030 01 6000 140 |
| Monetary penalties (fines) for violation of the legislation on the use of cash registers when making cash settlements and (or) settlements using payment cards | tax 182 1 16 06000 01 6000 140 |
| Monetary penalties (fines) for violation of the procedure for working with cash, conducting cash transactions and non-fulfillment of obligations to monitor compliance with the rules for conducting cash transactions | tax 182 1 16 31000 01 6000 140 |
| Corporate property tax | |
|---|---|
| Corporate property tax (for property not included in the Unified Gas Supply System) | tax 182 1 06 02 010 02 1000 110 |
| penalty interest 182 1 06 02 010 02 2100 110 | |
| fines 182 1 06 02 010 02 3000 110 | |
| percent 182 1 06 02 010 02 2200 110 | |
| Corporate property tax (for property included in the Unified Gas Supply System) | tax 182 1 06 02 020 02 1000 110 |
| penalty interest 182 1 06 02 020 02 2100 110 | |
| fines 182 1 06 02 020 02 3000 110 | |
| percent 182 1 06 02 020 02 2200 110 | |
| Land tax | |
|---|---|
| Land tax on plots located within the boundaries of intracity municipalities of federal cities | tax 182 1 06 06 031 03 1000 110 |
| penalty 182 1 06 06 031 03 2100 110 | |
| fines 182 1 06 06 031 03 3000 110 | |
| percent 182 1 06 06 031 03 2200 110 | |
| Land tax on plots located within the boundaries of urban districts | tax 182 1 06 06 032 04 1000 110 |
| penalty 182 1 06 06 032 04 2100 110 | |
| fines 182 1 06 06 032 04 3000 110 | |
| percent 182 1 06 06 032 04 2200 110 | |
| Land tax on plots located within the boundaries of urban settlements | tax 182 1 06 06 033 13 1000 110 |
| penalty 182 1 06 06 033 13 2100 110 | |
| fines 182 1 06 06 033 13 3000 110 | |
| percent 182 1 06 06 033 13 2200 110 | |
| Land tax on plots located within the boundaries of urban districts with intracity division | tax 182 1 06 06 032 11 1000 110 |
| penalty 182 1 06 06 032 11 2100 110 | |
| fines 182 1 06 06 032 11 3000 110 | |
| percent 182 1 06 06 032 11 2200 110 | |
| Land tax on plots located within the boundaries of inner-city areas | tax 182 1 06 06 032 12 1000 110 |
| penalty 182 1 06 06 032 12 2100 110 | |
| fines 182 1 06 06 032 12 3000 110 | |
| percent 182 1 06 06 032 12 2200 110 | |
| Land tax on plots located within the boundaries of inter-settlement territories | tax 182 1 06 06 033 05 1000 110 |
| penalty 182 1 06 06 033 05 2100 110 | |
| fines 182 1 06 06 033 05 3000 110 | |
| percent 182 1 06 06 033 05 2200 110 | |
| Land tax on plots located within the boundaries of rural settlements | tax 182 1 06 06 033 10 1000 110 |
| penalty 182 1 06 06 033 10 2100 110 | |
| fines 182 1 06 06 033 10 3000 110 | |
| percent 182 1 06 06 033 10 2200 110 | |
| Excise taxes | |
|---|---|
| Excise taxes on ethyl alcohol from food raw materials (with the exception of wine, grape, fruit, cognac, calvados, whiskey distillates) produced in Russia | tax 182 1 03 02 011 01 1000 110 |
| penalty interest 182 1 03 02 011 01 2100 110 | |
| fines 182 1 03 02 011 01 3000 110 | |
| percent 182 1 03 02 011 01 2200 110 | |
| Excise taxes on ethyl alcohol from non-food raw materials produced in Russia | tax 182 1 03 02012 01 1000 110 |
| penalty interest 182 1 03 02012 01 2100 110 | |
| fines 182 1 03 02012 01 3000 110 | |
| percent 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 02 013 01 1000 110 |
| penalty interest 182 1 03 02 013 01 2100 110 | |
| fines 182 1 03 02 013 01 3000 110 | |
| percent 182 1 03 02 013 01 2200 110 | |
| Excise taxes on alcohol-containing products produced in Russia | tax 182 1 03 02 020 01 1000 110 |
| penalties 182 1 03 02 020 01 2100 110 | |
| fines 182 1 03 02 020 01 3000 110 | |
| percent 182 1 03 02 020 01 2200 110 | |
| Excise taxes on tobacco products manufactured in Russia | tax 182 1 03 02 030 01 1000 110 |
| penalty interest 182 1 03 02 030 01 2100 110 | |
| fines 182 1 03 02 030 01 3000 110 | |
| percent 182 1 03 02 030 01 2200 110 | |
| Excise taxes on motor gasoline produced in Russia | tax 182 1 03 02 041 01 1000 110 |
| penalty interest 182 1 03 02 041 01 2100 110 | |
| fines 182 1 03 02 041 01 3000 110 | |
| percent 182 1 03 02 041 01 2200 110 | |
| Excise taxes on straight-run gasoline produced in Russia | tax 182 1 03 02 042 01 1000 110 |
| penalty 182 1 03 02 042 01 2100 110 | |
| fines 182 1 03 02 042 01 3000 110 | |
| percent 182 1 03 02 042 01 2200 110 | |
| Excise taxes on cars and motorcycles produced in Russia | tax 182 1 03 02 060 01 1000 110 |
| penalties 182 1 03 02 060 01 2100 110 | |
| fines 182 1 03 02 060 01 3000 110 | |
| percent 182 1 03 02 060 01 2200 110 | |
| Excise taxes on diesel fuel produced in Russia | tax 182 1 03 02 070 01 1000 110 |
| penalty 182 1 03 02 070 01 2100 110 | |
| fines 182 1 03 02 070 01 3000 110 | |
| percent 182 1 03 02 070 01 2200 110 | |
| Excise taxes on engine oils for diesel and (or) carburetor (injection) engines produced in Russia | tax 182 1 03 02 080 01 1000 110 |
| penalties 182 1 03 02 080 01 2100 110 | |
| fines 182 1 03 02 080 01 3000 110 | |
| percent 182 1 03 02 080 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 02 090 01 1000 110 |
| penalty interest 182 1 03 02 090 01 2100 110 | |
| fines 182 1 03 02 090 01 3000 110 | |
| percent 182 1 03 02 090 01 2200 110 | |
| Excise taxes on beer produced in Russia | tax 182 1 03 02 100 01 1000 110 |
| penalty interest 182 1 03 02 100 01 2100 110 | |
| fines 182 1 03 02 100 01 3000 110 | |
| percent 182 1 03 02 100 01 2200 110 | |
| Excise taxes on alcoholic products with a volume fraction of ethyl alcohol over 9 percent (excluding 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 02 110 01 1000 110 |
| penalties 182 1 03 02 110 01 2100 110 | |
| fines 182 1 03 02 110 01 3000 110 | |
| percent 182 1 03 02 110 01 2200 110 | |
| Excise taxes on alcoholic products with a volume fraction of ethyl alcohol up to 9 percent inclusive (with the exception of 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 02 130 01 1000 110 |
| penalty interest 182 1 03 02 130 01 2100 110 | |
| fines 182 1 03 02 130 01 3000 110 | |
| percent 182 1 03 02 130 01 2200 110 | |
| Excise taxes on alcoholic products with a volume fraction of ethyl alcohol over 9 percent (excluding 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 wort, and (or) wine distillate, and (or) fruit distillate) imported into the territory of Russia | tax 182 1 04 02 110 01 1000 110 |
| penalty 182 1 04 02 110 01 2100 110 | |
| fines 182 1 04 02 110 01 3000 110 | |
| percent 182 1 04 02 110 01 2200 110 | |
| Excise taxes on domestic stove 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 02 210 01 1000 110 |
| penalty interest 182 1 03 02 210 01 2100 110 | |
| fines 182 1 03 02 210 01 3000 110 | |
| percent 182 1 03 02 210 01 2200 110 | |
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 will happen 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 the 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 payment orders correctly. New BCCs for insurance premiums from 2017 must be indicated in field 104 of the payment order. KBK consists of 20 digits. If insurance premiums are sent to the old KBK in 2017, 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!
From January 1, 2017, new BCCs for insurance contributions to the Federal Tax Service are in force. In particular, the administrator 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 have been determined and established for most organizations and individual entrepreneurs. To pay pension insurance contributions in 2017 from payments within the limit and from payments calculated in excess of the limit value of the base, the same BCC is used - 182 1 02 02010 06 1010 160. This is a new code.
Penalties and fines
In the event that pension insurance contributions are paid in 2017 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. New BCCs are provided for these payments. However, in 2017, interest and fines may have to be paid for the period up to 2017. Then you need to apply other codes. We present in the table the new KBK for penalties and fines.
| Payment type | KBK 2016 | KBK 2017 |
| Pension insurance premiums | 182 1 02 02010 06 2100 160 | 182 1 02 02010 06 2110 160 |
| Pension insurance premium fines | 182 1 02 02010 06 3000 160 | 182 1 02 02010 06 3010 160 |
Medical contributions from payments to employees
Basic payments
Since 2017, insurance premiums for compulsory health insurance must also be transferred to the Federal Tax Service Inspectorate. Limits on medical contributions are not approved, so they must be calculated and paid on all amounts that are made in favor of employees. At the same time, starting from 2017, it is also necessary to use the new KBK for medical contributions - 182 1 02 02 101 08 1013 160.
Note that medical insurance premiums for December 2016 also need to be transferred to a “special” BCK. Even if insurance premiums are paid in January 2017 and later. For December installments, use the new code 182 1 02 02 101 08 1011 160.
Penalties and fines
In the event that medical insurance premiums are paid in 2017 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. New codes are applied for these payments. For payments before 2017, the codes are different. Let's list them in the table.
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.
Disability and maternity insurance premiums for December 2016 must be transferred to a “special” BSC. Even if premiums for 2016 are paid 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.
| Payment type | KBK 2016 | KBK 2017 |
| Penalty on insurance premiums in social insurance | 182 1 02 02090 07 2100 160 | 182 1 02 02090 07 2110 160 |
| Social insurance premiums penalties | 182 1 02 02090 07 3000 160 | 182 1 02 02090 07 3010 160 |
Commentary on the Order of the Ministry of Finance of Russia dated 01.07.2013 N 65n (as amended on 07.12.2016)
Since 2017, some BCCs have been changed for paying taxes and contributions. In our tables, you will find all the budget classification codes required for the correct filling of payments in 2017. The BCK that has changed compared to 2016, as well as completely new codes, are highlighted in red.
KBK for paying taxes for organizations and individual entrepreneurs on OSN
|
KBK (field 104 of the payment order) |
|
|
Income tax, including: |
|
|
182 1 01 01011 01 1000 110 |
|
182 1 01 01012 02 1000 110 |
|
182 1 03 01000 01 1000 110 |
|
|
Property tax: |
|
|
182 1 06 02010 02 1000 110 |
|
182 1 06 02020 02 1000 110 |
|
Personal income tax (individual entrepreneur for yourself) |
182 1 01 02020 01 1000 110 |
KBK for payment of insurance premiums for all organizations and individual entrepreneurs
The BCCs for all contributions controlled by the tax office since 2017 have become new.
Please note that there will be some BCC for contributions for periods that have expired before 2017, and others for contributions from 2017. That is, if, for example, contributions for December 2016 you transfer in January 2017, then they are paid to the BCC intended for contributions for the periods that expired before 2017.
For your information. The KBK for insurance premiums can be found on the FTS website: nalog.ru -> Taxation in the Russian Federation -> Tax legislation and news on the topic "Tax legislation and clarifications of the FTS of Russia" -> Tax authorities - administrators of income received from the payment of insurance premiums.
KBK for contributions for periods expired before 01.01.2017
|
Insurance premium type |
KBK (field 104 of the payment order) |
|
182 1 02 02010 06 1000 160 |
|
|
182 1 02 02090 07 1000 160 |
|
|
182 1 02 02101 08 1011 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 |
|
|
393 1 02 02050 07 1000 160 |
|
|
182 1 02 02140 06 1100 160 |
|
|
Insurance premiums for MPI in a fixed amount, paid by the individual entrepreneur for himself (1% premiums) (transferred to the IFTS) |
182 1 02 02140 06 1200 160 |
|
182 1 02 02103 08 1011 160 |
KBK for contributions for periods starting from 01.01.2017
|
Insurance premium type |
KBK (field 104 of the payment order) |
|
Insurance premiums for GPT (paid to the IFTS) |
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 Inspectorate) |
182 1 02 02090 07 1010 160 |
|
Insurance premiums for compulsory medical insurance (paid to the IFTS) |
182 1 02 02101 08 1013 160 |
|
Additional insurance premiums for OPS for employees who work in conditions that give the right to early retirement (paid to the IFTS), including: |
|
|
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 premiums "for injuries" (paid to the FSS) |
393 1 02 02050 07 1000 160 |
|
Insurance premiums for MPI in a fixed amount, including 1% premiums (paid to the IFTS) |
182 1 02 02140 06 1110 160 |
|
Insurance premiums for compulsory medical insurance in a fixed amount (paid to the Federal Tax Service Inspectorate) |
182 1 02 02103 08 1013 160 |
KBK 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 KBK for the transfer of the minimum tax has been canceled.
KBK for payment of other taxes for all organizations and individual entrepreneurs
|
Name of tax, due, payment |
KBK (field 104 of the payment order) |
|
Personal income tax from income, the source of which is a tax agent |
182 1 01 02010 01 1000 110 |
|
VAT (as a tax agent) |
182 1 03 01000 01 1000 110 |
|
VAT on imports from the EAEU |
182 1 04 01000 01 1000 110 |
|
Income tax on payment of dividends: |
|
|
182 1 01 01040 01 1000 110 |
|
182 1 01 01050 01 1000 110 |
|
Income tax on 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 on 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 |
|
Corporate income tax on income in the form of CFC profits |
182 1 01 01080 01 1000 110 |
|
Transport tax |
182 1 06 04011 02 1000 110 |
|
Land tax |
182 1 06 0603x xx 1000 110, xxx depends on the location of the land plot |
|
Fee for the use of aquatic biological resources: |
|
|
182 1 07 04030 01 1000 110 |
|
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 010x0 01 6000 120, x - type of pollution |
|
Regular payments for the use of subsoil that are used: |
|
|
182 1 12 02030 01 1000 120 |
|
182 1 12 02080 01 1000 120 |
|
182 1 07 010xx 01 1000 110, xx - kind of mineral |
KBK for payment of penalties and fines
As a general rule, when paying fines, the 14th - 17th digits of the BCC take the value "2100", and when paying fines - "3000". However, when transferring penalties and fines for some types of insurance premiums, this rule does not work.
|
Insurance premium type |
KBK upon payment of penalties |
KBK when paying fines |
|
For contributions for periods expired before 01/01/2017 |
||
|
Insurance premiums for compulsory medical insurance (paid to the IFTS) |
182 1 02 02101 08 2011 160 |
182 1 02 02101 08 3011 160 |
|
182 1 02 02103 08 2011 160 |
182 1 02 02103 08 3011 160 |
|
|
For contributions for periods starting 01.01.2017 |
||
|
Insurance premiums for GPT (paid to the IFTS) |
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 Inspectorate) |
182 1 02 02090 07 2110 160 |
182 1 02 02090 07 3010 160 |
|
Insurance premiums for compulsory medical insurance (paid to the IFTS) |
182 1 02 02101 08 2013 160 |
182 1 02 02101 08 3013 160 |
|
Insurance premiums for MPI in a fixed amount, paid by the individual entrepreneur for himself (transferred to the IFTS) |
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 the individual entrepreneur for himself (transferred to the IFTS) |
182 1 02 02103 08 2013 160 |
182 1 02 02103 08 3013 160 |
At the time of signing the issue for printing, the Order of the Ministry of Finance (Order of the Ministry of Finance of Russia dated 07.12.2016 N 230n), amending the KBK, had not yet been officially published. And theoretically, some of the BCC on contributions may change. But this is unlikely, since the Federal Tax Service has already posted on its website the same KBK for insurance premiums, as we indicated above.
February 2017