New BCCs for insurance premiums in 2021: table

When was the BCC for insurance premiums last updated?

The last update of the KBK on insurance premiums takes place from 04/14/2021.
Nothing else has changed yet, and these same BCCs will be in effect in 2021. But let's go in chronological order. Since 2021, the bulk of insurance premiums (except for payments for accident insurance) began to be subject to the provisions of the Tax Code of the Russian Federation and became the object of control by the tax authorities. As a result of these changes, in most aspects, insurance premiums were equated to tax payments and, in particular, received new, budgetary BCCs.

The presence of a situation where, after 2021, contributions accrued according to the old rules can be transferred to the budget, required the introduction of special, additional to the main, transitional BCCs for such payments.

As a result, from 2021, there are 2 BCC options for insurance premiums supervised by the Federal Tax Service: for periods before December 31, 2021 and for periods after January 2021. At the same time, the codes for contributions to accident insurance that remain under the control of the Social Insurance Fund have not changed.

From April 23, 2021, the Ministry of Finance introduced new BCCs for penalties and fines on additional tariffs for insurance premiums paid for employees entitled to early retirement. KBK began to be divided not by periods: before 2017 and after - as before, but according to the results of a special labor assessment.

From January 2021, the BCC values ​​were determined according to the order of the Ministry of Finance dated 06/08/2021 No. 132n. These changes also affected codes for penalties and fines on insurance premiums at additional tariffs. If in 2021 the BCC for penalties and fines depended on whether a special assessment was carried out or not, then at the beginning of 2021 there was no such gradation. All payments were made to the BCC, which is established for the list as a whole.

However, from April 14, 2021, the Ministry of Finance returned penalties and fines for contributions under additional tariffs to the 2021 BCC.

In 2021, the list of BCCs is determined by a new order of the Ministry of Finance dated November 29, 2021 No. 207n, but it has not changed the BCC for contributions.

Which BCCs have changed?

In 2021, apply the new budget classification codes. They have changed for those companies that:

• pay income tax on income received in the form of interest on bonds of Russian organizations in rubles issued during the period from January 1, 2021 to December 31, 2021 (Order of the Ministry of Finance of Russia dated June 9, 2021 No. 87n);
• list excise taxes (Order of the Ministry of Finance of Russia dated June 6, 2021 No. 84n).

See the table below for new BCCs taking into account the changes for 2021.

New BCC 2021 for income tax (bond income)

In payment orders for the payment of excise taxes, the following codes should be entered in field 104:

• 18210302360010000110 – excise taxes on electronic nicotine delivery systems produced on the territory of the Russian Federation;
• 18210302370010000110 – excise taxes on nicotine-containing liquids produced on the territory of the Russian Federation;
• 18210302380010000110 – excise taxes on tobacco (tobacco products) intended for consumption by heating, produced on the territory of the Russian Federation.

The codes that currently refer to amounts accrued for the period before January 1, 2021 will continue to be used by policyholders in cases where the tariff depends on the results of a special assessment of working conditions. Codes relating to the period after January 1, 2021 will be applied to payments in cases where the tariff does not depend on the results of the special assessment.

Also, innovations in the KBK affected individual entrepreneurs who do not pay salaries or other remuneration to individuals. Until now, to transfer pension contributions to individual entrepreneurs for themselves, two different KBKs have been used:

1. Fixed contributions on income not exceeding 300 thousand rubles per year.
2. Additional contributions of 1% on the amount of income exceeding 300 thousand rubles per year.

The second BCC has been abolished, and from April 23, 2021, individual entrepreneurs should not use it.

KBC for payment of insurance premiums for employees from 01/01/2017

BCC for insurance premiums in 2021 for the Pension Fund of Russia

Payment of insurance premiums to the Pension Fund is carried out by:

• Individual entrepreneurs working without hired employees (for themselves);
• Individual entrepreneurs and legal entities hiring workers (from the income of these workers).

At the same time, payment of a contribution by an individual entrepreneur for himself does not exempt him from transferring the established amount of payments to the Pension Fund for employees and vice versa.

Individual entrepreneurs who do not have staff pay 2 types of contributions to the Pension Fund:

1. In a fixed amount - if the individual entrepreneur earns no more than 300,000 rubles. in year. For such payment obligations in 2021-2021, KBK 18210202140061110160 (if the period is paid from 2017) and KBK 18210202140061100160 (if the period until 2017 is paid) are established.

IMPORTANT! The income of an individual entrepreneur on UTII for the purpose of calculating fixed insurance premiums is imputed income, not revenue (letter of the Ministry of Finance of the Russian Federation dated July 18, 2014 No. 03-11-11/35499).

1. In the amount of 1% of revenue that exceeds RUB 300,000. in year. For the corresponding payment obligations accrued before 2021, KBK 18210202140061200160 has been established. But contributions accrued in 2017–2021 should be transferred to KBK 18210202140061110160. That is, the code is the same as for the fixed part (letter from the Ministry of Finance of Russia dated 04/07/201 7 No. 02-05-10/21007).

Individual entrepreneurs and legal entities that hire employees pay pension contributions for them, accrued from their salaries (and other labor payments), according to KBK 18210202110061010160 (if accruals relate to the period from 2017) and KBK 18210202110061000160 (if accruals are made for the period before 2021) .

How to read the KBK of insurance contributions for pension insurance?

Like any other, the BCC of contributions to a pension fund includes twenty numbers, which are usually displayed as follows: XXX X XX XXXXX XX XXXX XXX. The code is divided into four groups, each of which has its own specific meaning:

• The first group is “Administrator”. It consists of 3 digits and indicates the department to which the payment is sent (the first three digits in the BCC of pension contributions are always 392, since its addressee is the Pension Fund)
• the second part of the code is “Variety of Income”. It consists of 10 numbers. The first digit of them shows the “Group” itself, so, for example, 1 means income, 2 means income on a non-refundable basis, 3 means income from business, and so on. The remaining numbers indicate “Subgroup”, “Article”, “Subarticle” and “Element”.

“Subgroup” is the two numbers following the group. “Article” is the seventh and eighth numbers, and sub-article is the signs from the ninth to the eleventh. “Element” shows the budget level, for example, federal or municipal. Or, for example, the budget of the Pension Fund.

KBK for payment of insurance contributions to the Pension Fund for employees

KBK for payment of penalties on insurance contributions to the Pension Fund for employees

How to understand the structure of codes

Any BCC has a certain structure, to determine which there are specially developed rules. The code has 20 bits. Before 2021, the official document reflecting these rules is Order of the Ministry of Finance No. 65n . The new order (No. 132n) preserves the principle of forming any code. The first three digits refer to the chief administrator of budget revenues.

Next, indicate the code for the type of income (10 digits). The last seven digits reflect the subtype of income. All codes inform about the budget level (can be federal or regional) and the type of payment itself (this can be a tax payment, payment of a penalty or a fine).

What BCCs for FFOMS contributions are established in 2021

Contributions to the FFOMS, as well as contributions to the Pension Fund, are paid by:

• IP - for yourself;
• Individual entrepreneurs and legal entities - for hired employees.

Contributions for individual entrepreneurs to the FFOMS are paid for themselves using BCC 18210202103081013160 (if related to the period from 2021) and BCC 18210202103081011160 (if related to the period until 2021).

For hired employees, individual entrepreneurs and legal entities must pay contributions to the Federal Compulsory Medical Insurance Fund using KBK 18210202101081013160 (for payments accrued from 2021) and KBK 18210202101081011160 (for accruals made before 2021).

KBK for payment of insurance premiums to the FFOMS for employees

KBK for payment of penalties on insurance premiums to the Federal Compulsory Compulsory Medical Insurance Fund for employees

What BCCs for insurance premiums are established for the Social Insurance Fund in 2021

Payments to the Social Insurance Fund are classified into 2 types:

• paid towards insurance for sick leave and maternity leave;
• paid towards insurance for accidents and occupational diseases.

Individual entrepreneurs working without hired employees do not list anything in the Social Insurance Fund.

Individual entrepreneurs and legal entities working with hired personnel make payments for them:

• for sick leave and maternity insurance - using KBK 18210202190071010160 (if we are talking about accruals made since 2017) and KBK 18210202190071000160 (if accruals were made before 2017) - contributions are administered by the Federal Tax Service;
• for insurance against accidents and occupational diseases - in the amount determined taking into account the class of professional risk by type of economic activity, using BCC 393 1 0200 160 - contributions are transferred directly to the Social Insurance Fund.

Individual entrepreneurs and legal entities concluding civil contract agreements with individuals pay only the second type of contributions, provided that this obligation is specified in the relevant agreements.

KBK for payment of insurance contributions to the Social Insurance Fund for employees

KBK for payment of penalties on insurance contributions to the Social Insurance Fund for employees

FILES

KBK for individual entrepreneurs in special modes in 2020

For each special regime tax, its own BCC has been approved:

Self-employed citizens participating in the experiment must transfer professional income tax to KBK 182 1 05 06000 01 1000 110. This code is provided for by Order of the Ministry of Finance dated November 30, 2018 No. 245n.

KBC for insurance premiums for individual entrepreneurs “for themselves” in 2021

The Ministry of Finance, in its new order No. 132n, also updated the BCC for entrepreneurs. We are talking about fixed contributions for yourself.

KBC on contributions for individual entrepreneurs for themselves in 2021

BCC of property tax in 2021 for legal entities

If you indicate the wrong KBK or completely forgot to write down the code, inspectors will receive a notification of refusal to accept the declaration. It will say: there was an error in filling out the data for the “Budget Classification Code” indicator. The error code is 300300027.

If you do not solve the problem and are late in submitting the report, then a fine cannot be avoided. Delay the report for more than 10 days and tax inspectors will suspend transactions on bank accounts. To avoid such troubles, check

KBK of income tax to the federal and regional budgets - 2018

In 2021, pay corporate property tax to the budget according to the BCCs that we have given in the table below. Enter the budget classification code in field 104 of the payment order.

BCC of property tax for legal entities in 2021 (table)

In field 104 of the payment order, provide special budget classification codes when you transfer the transport tax. All BCCs for transport tax in 2021 are in the table below.

KBK – transport tax 2021 for individuals and legal entities

Below we present the BCC for all other taxes, fees, and obligatory payments. Check the codes on your payment slips with the tables to avoid errors.

KBK on UTII (single tax on imputed income) 2018

KBK for 2021 for individual entrepreneurs (patent)

BCC for Unified Agricultural Tax for 2021

KBK for water tax for 2021

BCC for land tax (table)

KBC for mineral extraction tax 2018

Payments for the use of subsoil (KBK 2018)

Payments for the use of natural resources - KBK for 2018

KBK for fees for the use of wildlife objects (2018)

BCC 2021 for fees for the use of aquatic biological resources

KBK 2021 for trading fee

KBK 2021: tax on gambling business

State duty: BCC for 2021 (table)

Income from the provision of paid services and compensation of state costs: KBK 2018

KBC 2021: fines, sanctions, damages

New BCCs for fines on insurance premiums for payments in 2021

New KBK 2021

13 new BCCs have been officially approved for 2021. Nine for taxes and excise taxes, two for state duties, one for property taxes of individuals (Federal Law No. 459-FZ dated November 29, 2018, Order of the Ministry of Finance dated September 20, 2018 No. 198n). The complete list is in the table.

Where to pay in 2021

In 2021, the Federal Tax Service will continue to control the calculation and payment of insurance contributions for compulsory pension, medical and social insurance (with the exception of contributions for injuries). The listed types of insurance premiums in 2021 must be paid to the Federal Tax Service, and not to the funds.

Accordingly, the payment order for the payment of contributions in 2021 must be completed as follows:

• in the TIN and KPP field of the recipient of the funds - TIN and KPP of the tax inspectorate;
• in the “Recipient” field - the abbreviated name of the Federal Treasury body and in brackets - the abbreviated name of the Federal Tax Service;
• in the KBK field - budget classification code, consisting of 20 characters (digits). In this case, the first three characters indicating the code of the chief administrator of budget revenues should take the value “182” - Federal Tax Service.

From 2021 a new order with the KBK is in force

From 01/01/2019, Order of the Ministry of Finance dated 01/07/2013 No. 65n, which approved the budget classification codes, became invalid (Part 1 of the Letter of the Ministry of Finance dated 08/10/2018 No. 02-05-11/56735).
And in its place, there is a new order on the BCC for 2021 (Order of the Ministry of Finance dated 06/08/2018 No. 132n. However, all the main BCCs have not changed. Contributions and main taxes are paid according to the same codes as in 2021.

In short, two new codes have been added to the KBK list intended for “physicists”: 182 1 0600 110 – single tax payment of an individual (for property taxes) and 182 1 0500 110 – tax on professional income (tax for registered self-employed citizens).

There are also four new BCCs for legal entities under a new tax on additional income from the production of hydrocarbons.

Actually, that’s all the main taxpayers need to know. However, if you are interested, we will tell you about the innovations for 2021 in more detail.

BCC for insurance premiums for basic deductions in 2021

Tables with all KBK for 2019

The BCC for basic taxes and contributions remained unchanged, that is, the same as in 2021. In this regard, there is simply no point in listing the BCC changes in 2021 in a comparative table. But in the tables below you will find the BCCs that will be in effect in 2021.

KBK for paying taxes for organizations and individual entrepreneurs on OSN

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

KBC for insurance premiums

KBK for payment of other taxes for all organizations and individual entrepreneurs

KBK for payment of penalties on contributions

As a general rule, when paying penalties in the 14th-17th categories, the value is “2100”. However, there is an exception to this rule:

KBC for payment of fines on contributions

When paying a fine, as a rule, the 14th-17th digits take the value “3000”. But here we should not forget about exceptional cases:

Filling out a payment form when paying a fine

The differences between paying the tax amount and the penalty amount lie in filling out several fields of the payment order:

• Field 106 “Basis of payment” when paying penalties acquires the value “ZD” in case of voluntary calculation and repayment of debts and penalties, “TR” - at the written request of the supervisory authority or “AP” - when accruing penalties according to the inspection report.
• Field 107 “Tax period” - you need to put a value other than 0 in it only when paying a penalty on a tax claim. In this case, the field is filled in according to the value specified in such a requirement.
• Fields 108 “Document number” and 109 “Document date” are filled in in accordance with the details of the inspection report or tax requirement.

As for the BCC (field 104), for penalties on contributions paid to the Federal Tax Service in 2021-2021, they are as follows:

And for contributions for injuries, which remain under the jurisdiction of the FSS, the KBC for penalties is 393 1 0200 160.

Calculation of penalties for insurance premiums in 2021

Since 2021, the rules for determining the amount of penalties are regulated by clause 4 of Art. 75 of the Tax Code of the Russian Federation, containing 2 calculation formulas, in which the amount of debt is multiplied by the number of days of delay and by a rate equal to:

• 1/300 of the refinancing rate - applies to individuals and individual entrepreneurs (regardless of the number of days of delay in payment) and for legal entities that are late in payment by no more than 30 calendar days;
• 1/150 of the refinancing rate - valid only for legal entities and only for a period of delayed payment exceeding 30 calendar days, while for 30 days of delay a rate of 1/300 will be applied.

“Unfortunate” contributions, which continue to be supervised by the FSS, are subject to the procedure described in Art. 26.11 of the Law “On Social Insurance against Accidents and Occupational Injuries” dated July 24, 1998 No. 125-FZ, and are calculated using a formula similar to those described above using a rate of 1/300 of the refinancing rate.

The refinancing rate in each of the above calculations is taken in its actual values ​​during the period of delay. That is, if it changed during the calculation period, then such a calculation will be divided into several formulas using their own refinancing rates.

Consequences of errors when paying penalties

Since the latest changes came into force, the Treasury and the Federal Tax Service have jointly organized work to independently clarify payments that were assigned the status of unclear in the system (letter from the Federal Tax Service dated January 17, 2017 No. ZN-4-1 / [email protected] ). Therefore, if funds are received into the budget account using incorrect details, the treasury will send the payment where it is needed. But this does not apply to all errors. For your convenience, we have prepared a table for determining further actions depending on the type of error made:

Results

The rules for calculating penalties on contributions from 2021 are subject to the requirements of the Tax Code of the Russian Federation. Compliance with the special requirements for payment documents for the transfer of fines is necessary when issuing a payment order for the payment of this payment. In some cases, errors made in the payment document do not prevent the payment from being credited to the correct treasury account.

Sources

• https://nalog-nalog.ru/uplata_nalogov/rekvizity_dlya_uplaty_nalogov_vznosov/kbk_po_strahovym_vznosam_tablica/
• https://assistentus.ru/kbk/strahovye-vznosy-za-rabotnikov/
• https://xn—-btbhxcbx.xn--p1ai/pensionnyie-vznosyi/
• https://buhguru.com/strahovie-vznosy/kbk-strahovye-vznosy-2021-tablitsa.html
• https://nalog-nalog.ru/strahovye_vznosy/uplata_strahovyh_vznosov/kbk_peni_po_strahovym_vznosam/