New kbk pfr and ffoms june. KBK on insurance premiums
The budget classification code is a combination of numbers that characterizes a monetary transaction. This is a convenient way to group budget revenues from organizations and individual entrepreneurs. On June 6, 2019, the Ministry of Finance published new KBK codes for penalties and fines for additional rates of insurance premiums. KBK from January 2020 are determined by order of the Ministry of Finance dated 06.06.2019 No. 86n. The KBK for contributions to compulsory social insurance is indicated in Appendix No. 1.
We will show you how to choose a code for transferring insurance premiums.
Pension contributions under normal working conditions
For insurance premiums at the regular and reduced rates of pension contributions, a common code is adopted. The BCC for payments for employees for an individual entrepreneur or for a legal entity is the same. We indicate the following codes when filling out a payment order for crediting pension insurance contributions for periods from 2017:
Pension contributions for harmful, difficult and dangerous working conditions
With the division of these contributions in 2019, changes have occurred several times. Until January 1, 2019, the BCC for transferring penalties and fines for additional contributions were different, taking into account whether the size of the insurance rate depends on the labor special assessment carried out. Since the beginning of 2019, this dependence has been removed, but returned starting from April 14, 2019, so it will remain in effect at the beginning of 2020. The bcc for payments is set for the entire list as a whole.
Additional pension contributions at rate 1 ( p. 1 h. 1 art. 30 of the Law of 28.12.2013 No. 400-FZ)
Additional pension contributions at tariff 2 (clauses 2-18, part 1 of article 30 of the Law of December 28, 2013 No. 400-FZ)
Contributions to the Health Insurance Fund and Social Insurance Fund for employees
The KBK 2020 for crediting funds to the FFOMS and FSS from the salaries of employees has not changed, and the codes for maternity contributions remain the same, so we use the same codes as before. Let us recall them.
| Temporary disability and maternity contributions | |
| Contributions | 182 1 02 02090 07 1010 160 |
| Penalty | 182 1 02 02090 07 2110 160 |
| Penalties | 182 1 02 02090 07 3010 160 |
| Contributions to the FSS for injuries and occupational diseases | |
| Contributions | 393 1 02 02050 07 1000 160 |
| Penalty | 393 1 02 02050 07 2100 160 |
| Penalties | 393 1 02 02050 07 3000 160 |
| Contributions to the FFOMS for compulsory health insurance | |
| Contributions | 182 1 02 02101 08 1013 160 |
| Penalty | 182 1 02 02101 08 2013 160 |
| Penalties | 182 1 02 02101 08 3013 160 |
Self-employed contributions
If you do not employ hired labor, then you pay insurance premiums only for yourself. Now entrepreneurs pay all pension contributions to one BSC. The codes for crediting funds to the FFOMS and the FSS have not changed, therefore we use the same codes as before.
note, SP pays insurance premiums, even if the entrepreneurial activity was not conducted.
| Pension insurance | |
| Contributions | 182 1 02 02140 06 1110 160 |
| Penalty | 182 1 02 02140 06 2110 160 |
| Penalties | 182 1 02 02140 06 3010 160 |
| Health insurance | |
| Contributions | 182 1 02 02103 08 1013 160 |
| Penalty | 182 1 02 02103 08 2013 160 |
| Penalties | 182 1 02 02103 08 3013 160 |
To transfer contributions in the amount of 1% of the proceeds exceeding 300,000 rubles per year, use the same code as for the fixed part - 182 1 02 02 140 06 1110 160.
Individual entrepreneurs can pay contributions for voluntary insurance in case of temporary disability and maternity according to KBK - 393-1-17-06020-07-6000-180. There are no penalties or penalties for them.
Transfer your contributions to the Kontur.Accounting cloud service. The service will calculate contributions and personal income tax on its own, based on the salary, and generate payment orders, remind you of the due dates. Submit reports on employees, keep accounting, send reports from the service. Get the support of our experts, get rid of the rush and routine and work in the service for free for 14 days.
Since 2017, payments for compulsory health insurance have come under the control of the tax service. The change of the addressee entailed changes in the codes of the budget classification, which the payers indicate in the payment orders so that the contributions fall into the required budget. Read more about the BCC on contributions to the FFOMS that are relevant for 2020.
KBK FFOMS 2020 for employers
Out of habit, the abbreviation FFOMS is used when it comes to medical contributions, although this is incorrect. Since 2017, the FIU has ceased to administer medical and pension contributions, this responsibility has passed to the Federal Tax Service. Therefore, 1-3 familiarity characters KBK, indicating that contributions to compulsory medical insurance go to the Pension Fund of the Russian Federation, from "392" are replaced by "182", typical for taxes. Only the "unfortunate" insurance premiums remained under the jurisdiction of the FSS, the fund code "393" remained behind them.
For 2020, legal entities and individual entrepreneurship employers have been set new codes for payments for compulsory medical insurance, established in order of the Ministry of Finance dated 06.06.2019 No. 85n... They are presented in the table:
Since medical payments are no longer managed by the FFOMS, penalties and fines associated with them also do not fall into the federal fund, but are sent to the Federal Tax Service. The KBK FFOMS penalties, like the FFOMS fine, differ from the code of the main payment of contributions only by 14 and 15 familiarity. Therefore, when filling out the payment order, you need to carefully check the codes so that you do not have to clarify the payment.
Important!If an organization or individual entrepreneur has debts in contributions to the compulsory medical insurance for 2016 and earlier, then they need to be repaid by other BCC. The difference is in 16 and 17 familiarity codes: for payments from 2017, the code indicates "13" (see the table above), and for debts for previous periods - "11". For example, 182 1 02 02 101 08 1011 160.
KBK FFOMS IE "for myself"
Individual entrepreneurs must pay contributions separately for their employees, and separately for themselves. In 2020, for individual entrepreneurs, the payment for compulsory medical insurance is 8,426 rubles. KBK for the payment of fixed medical contributions, as well as interest and late fees for individual entrepreneurs in 2020:
Debts, penalties and fines formed before 2017 for medical payments by individual entrepreneurs are repaid for themselves according to the BCK, in which units are placed on 16-17 familiarity places - 182 1 02 02103 08 1011 160. Otherwise, the codes are identical to those indicated in the table.
Unlike contributions to compulsory health insurance for employees, which must be transferred within 15 days after the end of the reporting month, personal medical contributions to individual entrepreneurs are required to pay by the end of the reporting year. In this case, the payment can be divided into parts or the entire amount can be transferred at a time - this is decided by the entrepreneur. If the SP divides the amount into several payments, then each time in the payment order he must indicate the BCC for fixed medical payments.
Payment order 2020 for contributions to FFOMS
Organizations, when filling out the payment for the payment of medical contributions for employees, must indicate the following details:
- field 101 - payer status - "01";
- field 6 - amount - the amount of contributions is 5.1% regardless of staff income;
- field 104 - KBK - the code of the contribution, penalty or fine is indicated;
- field 105 - OKTMO - indicate depending on the affiliation of the enterprise to a particular municipality;
- field 106 - basis of payment - payment of contributions to the compulsory medical insurance is recognized as a current payment, therefore, the code "TP" is put in the field;
- field 107 - period - indicates the month (МС) for which the contributions are transferred, for example, the payment for January 2020 will have the code "МС.01.2020".
Sample payment for contributions to the FFOMS for organizations:
Payment details for personal medical contributions of individual entrepreneurs will differ:
- field 101 - for individual entrepreneurs the status code "09";
- field 6 - IP indicate part or full amount of the fixed payment;
- field 104 - KBK for personal contributions to FFOMS;
- field 107 - for individual entrepreneurs, contributions for themselves are paid for the year, so the code will be "ГД.00.2020".
Sample payment for an individual entrepreneur for himself on contributions to the FFOMS:
If you find errors in the KBK or other details of the payment order, specify the payment. To do this, send an application to the FTS, to which attach a copy of the original payment. You can send an application on paper or electronically via TCS. The time limit for responding to an application is 30 days. The FTS will notify you of the decision to clarify the payment within five days from the date of such a decision.
Pay contributions from the small business cloud service Kontur.Accounting. The service includes simple accounting, salary and other charges, reports on taxes, employees and Rosstat, reference and legal base, integration with banks, exchange of electronic documents and advice from our experts.
Changes-2017
KBK 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 premiums to FFOMS for employees | 182 1 02 02101 08 1013 160 |
| Insurance contributions to the FSS 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 premiums to the Pension Fund for employees
| TAX | KBK |
|---|---|
| Pension insurance contributions 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 in the Pension Fund for employees for the payment of the insurance part of the labor pension within the limit | 392 1 02 02140 06 1100 160 |
| Pension insurance contributions to the Pension Fund for employees for payment of 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 of the Russian Federation at an additional tariff 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 of the Russian Federation at an additional rate for insured persons engaged in heavy types of work according to 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 premiums to the Pension Fund of the Russian Federation for employees
| Penalties, penalties | KBK | |
|---|---|---|
| Penalties, fines on insurance contributions for pension insurance in the Pension Fund of the Russian Federation 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, fines on insurance contributions for pension insurance in the Pension Fund of the Russian Federation for employees for the payment of 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 in the Pension Fund of the Russian Federation for employees for the payment of 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, fines on insurance contributions to the Pension Fund of the Russian Federation at an additional tariff 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, fines on insurance contributions to the Pension Fund of the Russian Federation at an additional tariff for insured persons employed in heavy types of work according to 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 FFOMS for employees
KBK for payment of insurance premiums to the Social Insurance Fund for employees
KBK for payment of penalties on insurance premiums to the FSS for employees
Files
Summing up the application of these KBK
An entrepreneur for whom hired employees work must fulfill the mandatory contributions for them to extra-budgetary funds. What BCC should be indicated in the corresponding payment orders? The amount of deductions, as well as coding, depend on the conditions in which the employees work.
Employee Pension Insurance Contributions
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 size (300 thousand rubles). Deductions for employees with a base size of 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 canceled. The following types of contributions to the Pension Fund for the payment of an insurance pension are credited to this BCC:
- main payment;
- main payment arrears;
- debt on canceled payment;
- the resulting arrears;
- clearing payment.
Sanction payments on insurance premiums to the FIU
- Penalties - it is necessary to transfer according to KBK 392 1 02 02 010 06 3000 160.
- Penalty credited by KBK 392 1 02 02 010 06 2100 160.
If employees work in special conditions
For employers providing employees, there is an additional rate of deductions to the FIU, since the law will allow employees to retire “for harm” before 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 an early pension.
1. Harmful jobs require deductions for employees according to KBK 392 1 02 02131 06 1000 160.
- Penalty for the delay in these contributions - according to KBK 392 1 02 02131 06 2100 160.
- Penalties for such contributions - for KBK 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
- Penalties - KBK 392 1 02 02132 06 3000 160.
Deductions for employees in FFOMS
Deductions for compulsory medical insurance for employees are required by KBK 392 1 02 02101 08 1011 160.
Penalty on this payment - for KBK 392 1 02 02101 08 2011 160.
Fines, if accrued - according to KBK 392 1 02 02 101 08 3011 160.
Payment of contributions for employees in the FSS
1. Insurance in case of sick leave and related to pregnancy and childbirth - KBK 393 1 02 02 090 07 1000 160.
- Penalty - KBK 393 1 02 02 090 07 2100 160.
- Penalties - KBK 393 1 02 02 090 07 3000 160.
2. Social insurance against industrial accidents, injuries and occupational diseases - KBK 393 1 02 02 050 07 1000 160.
- Penalty - KBK 393 1 02 02 050 07 2100 160.
- Penalties - KBK 393 1 02 02 050 07 3000 160.
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 to the KBK provided for by the Order of the Order of the Ministry of Finance of Russia dated 07.12. 2016 No. 230n, which, in particular, introduced new KBK for insurance premiums from 2017.
KBK: features and purpose
Budget classification code (BCK) is a combination of numbers known to accountants, as well as employees of banking and budgetary institutions. 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 RF Budget Code.
Thanks to the BCK, departments can correctly interpret information about the payment being made (purpose, addressee, etc.). Correctly written KBK allows:
- unmistakably make payment transactions;
- track 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 in 2017 of tax payments and insurance premiums, penalties and fines. 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. They can be conditionally divided into several groups, consisting of 1-5 characters:
№1-3
- a code indicating the addressee for which the 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 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, which is planned to receive funds. The federal code is "01", the regional code is "02". Municipal institutions are assigned the numbers "03", "04" or "05". The rest of the figures characterize budgetary and insurance funds.
№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 indicated by the code "110", and gratuitous receipts - "150".
Example... Sirius contributes to 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 the timely transfer of funds;
- 393 1 02 02 050 07 2100 160 - in case of payment of a penalty;
- 393 1 02 02 050 07 3000 160 - payment of a fine by compulsory payment.
How to find out the organization's BCF?
For payers who find it difficult to understand all the numbers, we recommend using our new 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 the current KBK for 2017 on our website is presented in the form of a table. Similar information can be found on the official website of the Federal Tax Service.
KBK on taxes and insurance premiums in 2017
Ministry of Finance by Order of 07.12. 2016 No. 230n amended the budget classification codes: for some, a slight correction was made, others were excluded. The changes took effect on January 1, 2017. They cover, in particular, the following sections:
- Corporate income tax - applies to firms that work with foreign companies and receive income from them.
- USN - the changes affected organizations that use the object of taxation “income minus expenses”. Minimum tax and advance payments will be made at a separate BCC.
- Insurance premiums - since 2017, the tax inspectorate will be in charge of administration (with the exception of "injury" contributions), 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 \u200b\u200beven when making a payment for the previous period, otherwise the funds will not be considered paid.
To prevent troubles when making financial transactions, our kBK table for 2017prepared by financiers based on data from the RF Ministry of Finance. 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 fees, form 0401060 is used. In the process of registration, 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 IFTS |
| 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 | Document number 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 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 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 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 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 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 |
| penalties 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 subjects of the Russian Federation | tax 182 1 01 01 020 01 1000 110 |
| penalties 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 interest 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 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 interest 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 expired before January 1, 2011) | tax 182 1 05 01 012 01 1000 110 |
| penalty 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 the 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 income 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 04 010 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 04040 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 taxation system, credited to the budgets of inner-city 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 (charter) 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 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 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 in 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 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 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 |
| penalties 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 |
| penalties 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 |
| penalties 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 |
| penalties 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 |
| penalties 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 interest 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 |
| penalty 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 |
| penalties 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 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 wort, and (or) wine distillate, and (or) fruit distillate) produced in Russia | tax 182 1 03 02 110 01 1000 110 |
| penalty interest 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 (excluding beer, wines, fruit wines, sparkling wines (champagnes), 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) 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 Russia | tax 182 1 04 02 110 01 1000 110 |
| penalties 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 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 | |
Since January 2017, a new chapter 34 "Insurance premiums" has appeared in the Tax Code of the Russian Federation. It describes the rules for calculating and paying contributions, as well as the procedure for reporting contributions. Also, a number of changes are being made to the first part of the Tax Code of the Russian Federation: all the basic rules regarding taxes will apply to insurance premiums from 2017 (Federal Law No. 243-FZ of 03.07.16).
Since 2017, it is necessary to pay pension insurance contributions from 2017 to the IFTS, and not to the PFR. In this regard, the payment order for the payment of contributions must be filled in according to the following principle:
- in the TIN and KPP field of the recipient of funds - TIN and KPP of the relevant tax authority administering the payment;
- in the "Beneficiary" field - the abbreviated name of the Federal Treasury body and in brackets - the abbreviated name of the inspection administering the payment;
- in the KBK field - the budget classification code, consisting of 20 characters (numbers). In this case, the first three digits, denoting the code of the chief administrator of budget revenues, should take the value "182" - the Federal Tax Service.
Taking into account the fact that pension insurance contributions have been transferred in favor of the IFTS since 2017, now, in our opinion, it is not entirely correct to call this type of contributions "contributions to the Pension Fund", since payments are directed to the IFTS. In this regard, since 2017, it is more logical to call this type of contributions "pension contributions".
The deadline for the transfer of pension insurance contributions in 2017 has not changed. As before, pension contributions should be transferred no later than the 15th day of the month following the reporting month (clause 3 of article 431 of the Tax Code of the Russian Federation). In payments, you need to indicate the details of the INFS, and not the PFR. In the field 104 for the KBK, indicate the code, the first three characters of which have the value "182". He points out that the payment goes to the Federal Tax Service.
New KBK: table
Since 2017, new BCCs have been applied in order to pay pension contributions. You also need to apply other BCCs for paying contributions that relate to periods prior to 2017.
Read also Delivery of calculation of insurance premiums for 2019 (4th quarter): sample filling
It also makes sense for individual entrepreneurs to be careful - they have new codes that need to be used in order to pay fixed payments. See "Insurance premiums SP" for yourself "in 2017: how much to pay to the Federal Tax Service". We will combine all the BCCs that are relevant in 2017 for the payment of pension contributions to the IFTS in the table.
| Appointment | Payment | Penalty | Fine |
| for insurance pension for periods up to 31 December 2016 (if in 2017 you pay for 2016) | 182 1 02 02010 06 1000 160 | – | – |
| for insurance pension for periods after January 1, 2017 (if in 2017 you pay for 2017) | 182 1 02 02010 06 1010 160 | 182 1 02 02010 06 2110 160 | 182 1 02 02010 06 3010 160 |
| for funded pension | 182 1 02 02020 06 1000 160 | 182 1 02 02020 06 2100 160 | 182 1 02 02020 06 3000 160 |
| for the supplement to the pension for members of flight crews of civil aviation aircraft for periods up to 31 December 2016 (if in 2017 you pay for 2016) | 182 1 02 02080 06 1000 160 | – | – |
| for the supplement to the pension for members of flight crews of civil aviation aircraft for periods from January 1, 2017 (if in 2017 you pay for 2017) | 182 1 02 02080 06 1010 160 | 182 1 02 02080 06 2110 160 | 182 1 02 02080 06 3010 160 |
| for a supplement to the pension of employees of coal industry organizations for periods up to December 31, 2016 (if in 2017 you pay for 2016) | 182 1 02 02120 06 1000 160 | – | – |
| for an additional payment to the pension of employees of coal industry organizations for periods from January 1, 2017 (if in 2017 you pay for 2017) | 182 1 02 02120 06 1010 160 | 182 1 02 02120 06 2110 160 | 182 1 02 02120 06 3010 160 |
| in a fixed amount for an insurance pension (from income not exceeding the maximum amount) for periods up to December 31, 2016 (if in 2017 you pay for 2016) | 182 1 02 02140 06 1100 160 | – | – |
| in a fixed amount for an insurance pension (from income not exceeding the maximum amount) for periods from January 1, 2017 (if in 2017 you pay for 2017) | 182 1 02 02140 06 1110 160 | 182 1 02 02140 06 2110 160 | 182 1 02 02140 06 3110 160 |
| in a fixed amount for the insurance pension (from income over the limit value) for periods up to December 31, 2016 (if in 2017 you pay for 2016) | 182 1 02 02140 06 1200 160 | – | – |
| in a fixed amount for an insurance pension (from income above the limit value) for periods from January 1, 2017 (if in 2017 you pay for 2017) | 182 1 02 02140 06 1210 160 | 182 1 02 02140 06 2110 160 | 182 1 02 02140 06 3210 160 |
| for the insurance part of the labor pension at an additional rate for employees according to list 1 for periods up to December 31, 2016 (if in 2017 you pay for 2016) | 182 1 02 02131 06 1000 160 | – | – |
| for the insurance part of the labor pension at the additional rate for employees according to list 1 for periods from January 1, 2017 (if in 2017 you pay for 2017) | 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 | 182 1 02 02131 06 2110 160, if the tariff does not depend on the special price; 182 1 02 02131 06 2120 160, if the tariff depends on the special price | 182 1 02 02131 06 3010 160, if the tariff does not depend on the special price; 182 1 02 02131 06 3020 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 for periods until December 31, 2016 (if in 2017 you pay for 2016) | 182 1 02 02132 06 1000 160 | – | – |
| for the insurance part of the labor pension at the additional rate for employees according to list 2 for periods from January 1, 2017 (if in 2017 you pay for 2017) | 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 | 182 1 02 02 132 06 2110 160, if the tariff does not depend on the special price; 182 1 02 02 132 06 2120 160, if the tariff depends on the special price | 182 1 02 02 132 06 3010 160, if the tariff does not depend on the special price; 182 1 02 02 132 06 3020 160, if the tariff depends on the special price |
| arrears, penalties and fines on contributions to the Pension Fund of the Russian Federation for periods up to 2017 (if in 2017 an underpayment of previous years was revealed) | 182 1 09 08020 06 1000 140 | 182 1 09 08020 06 2100 140 | 182 1 09 08020 06 3000 140 |
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