Transfer of personal income tax in 2021: payment details

In 2021, no significant amendments were introduced to the Tax Code of the Russian Federation regarding work with income tax, regarding its deduction from payments to employees to the state budget. Income tax is subject to deduction on various bases for various BCCs that are relevant in 2021.

At the same time, the procedure for deducting personal income tax has a number of features. From the article you will learn which KBK to transfer personal income tax for employees in 2018 and whether the budget classification codes have undergone any changes.

New BCC (budget classification codes) for 2021, table, changes

Incorrect BCCs in payments when transferring taxes and contributions lead to arrears.
Of course, the details in field 104 can be clarified. But this takes time. After all, you need to draw up an application and submit it to the inspectorate. Therefore, it is easier to check the BCC in advance not only in payments, but also in calculations and declarations. This article will help you fill out the BCC correctly in payment orders and reporting. It contains all KBK 2021 (budget classification codes) for 2021. Just select the desired tax and the most suitable code. We have brought all the BCCs taking into account the changes of 2018. After all, the budget classification codes have changed.

How to find out budget classification code: 3-NDFL

If the taxpayer does not know which BCC to indicate when filling out the report, he can use the tips posted on the website of the Federal Tax Service of the Russian Federation. To do this, select the item “Taxation in the Russian Federation” on the main page. In the window that opens, find “Classification codes for budget revenues of the Russian Federation, administered by the Federal Tax Service in 2021.” Then go to the item “Individuals”, then to “Individual Income Tax (NDFL)”.

A window opens.

In it, the taxpayer selects the BCC, which corresponds to the type of income he received.

Another way: find out the budget classification code using a special service on the website of the Federal Tax Service of the Russian Federation. You will need to generate a receipt to pay the tax.

On the page the user will be asked to indicate the taxpayer category:

• individual;
• Individual entrepreneurs, lawyers...;
• entity.

Then select the type of payment document:

• Payment document - for individuals, individual entrepreneurs, lawyers, notaries engaged in private practice, heads of farms.
• Payment order - for legal entities, individual entrepreneurs, lawyers, notaries engaged in private practice, heads of farms (tax agents who pay personal income tax from a current account).

After specifying the required data, click on the “Next” button. The form of the settlement document appears in the window that opens. It indicates the type of income, name of payment, type of payment. After filling in these fields, the budget classification code will be filled in automatically.

How KBK has changed in 2021

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.

KBC for payment of personal income tax, penalties and fines for 2021 and 2021

For this purpose, the document provides a special field - 104. This is where the budget classification code for personal income tax is indicated.

In field 101 indicate the taxpayer status. Due to the fact that legal entities and individual entrepreneurs pay this tax on their employees, they are tax agents. In this field you need to indicate the status “02”.

Note. If the document indicates taxpayer status “01”, the payment order will have to be clarified.

In field 105 indicate the OKTMO code. In the event that personal income tax goes to the federal territorial or local budget, this code will consist of 8 characters. It also happens that the tax is distributed between settlements within the municipality. In this case, the OKTMO code, consisting of 11 characters, is entered in the payment order.

Field 106 – payment description. In fields 108-109 enter “0”. Field 110 is the type of payment. It should be left blank. In field 107 indicate the code of the month in which the employee received the income.

To clarify the month, you need to focus on the following parameters:

• For sick leave and vacation pay – the day of payment. This rule is specified in the Tax Code of the Russian Federation in Art. 223. Accordingly, you need to indicate the code of the month in which sick leave or vacation pay were issued. For example, payments were made in July 2021. The payment document must indicate MS.07.2017.
• For other income and wages - the last day of the month for which the employer issues funds. For example, for personal income tax on wages for June 2021, the code MS.06.2017 is indicated in the payment order. And it doesn’t matter that the tax will be transferred in July.

If an organization voluntarily transfers a debt on personal income tax, in field 107 indicate the month for which the debt is repaid. In field 106 enter the code “ZD.

Note. If a company pays a debt over several months, different payments must be made.

If a company pays personal income tax at the request of the tax office, the month code can be taken from the request. This will be the date by which the debt must be paid. In field 106 enter the code “TR”. In the purpose of the payment order, you must indicate the date and number of the request.

If, as a result of the audit, it was revealed that an incorrect budget classification code was indicated in the payment order for payment of personal income tax, there is no need to send the payment a second time. In this case, you need to do this. It is necessary to send an application to the tax service to clarify the payment. Its drafting rules are specified in letter No. SA-4-7/19125 of the Federal Tax Service of the Russian Federation.

Article 226 of the Tax Code of the Russian Federation states that an enterprise must comply with the deadlines for transferring personal income tax. Otherwise, tax authorities have the right to levy a fine. Its size is 20% of the amount of unpaid or late paid personal income tax. Similar measures will be taken against violators who did not transfer this tax in full.

KBC fine for personal income tax 2021: 182 1 0100 110

KBC for insurance premiums for 2021

Check the BCC for insurance premiums with the tables below before sending the payment to the bank. Please note that there are no separate codes for additional pension contributions for old periods. Although the codes for other contributions are divided by year. The BCCs for these contributions are not divided into periods, since this is not necessary. All contributions for additional tariffs must be transferred to single codes.

BCC for insurance premiums for employees for 2021 (table)

KBC for insurance premiums for 2021 (table for individual entrepreneurs)

KBC for insurance premiums for 2021 (table) at additional rates

Personal income tax (NDFL)

If you need to transfer to the INFS contributions to compulsory medical insurance, compulsory medical insurance or VNIM for periods that expired before 01/01/2017, then they are transferred to the KBK, different from the “fresh” KBK:

True, the BCC for additional contributions to compulsory pension insurance for periods expired before 01/01/2017 is the same as for periods starting from 01/01/2017.

KBC for payment of personal income tax penalties for employees

For individual entrepreneurs

For individuals

KBK for personal income tax for 2021 for legal entities

In field 104 of the payment slip, the tax agent indicates the budget classification codes. The latest changes have not affected the BCC for personal income tax for employees in 2021. But remember that the codes are different for the tax itself, penalties and fines. The BCC for personal income tax for employees in 2021 is in the table below.

KBK for personal income tax on the income of employees, legal entities and individual entrepreneurs for 2018

General information about withholding and paying personal income tax

Article 226 of the Tax Code of the Russian Federation imposes the following requirements for income tax that must be observed:

1. Personal income tax must be withheld after the employee has received the main payments (in particular, wages) no later than 24 hours.

2. Income tax withheld from employees on sick leave (on vacation) must be transferred to the budget no later than the last day of this month.

Personal income tax must be transferred to the Federal Tax Service:

• at the place of registration - for organizations;
• at the place of residence - for individual entrepreneurs;
• at the place of business - for individual entrepreneurs and organizations that operate on the Patent Tax System (PTS) or on the Unified Tax on Imputed Income (UTI).

Please note that organizations and individual entrepreneurs must submit Form 6-NDFL every quarter. The document should reflect all deductions (deductions) for employees.

KBK for income tax 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

Recipients of dividends

When making after-tax profits at the end of the year, the organization's participants can count on receiving additional payments from this profit. Recipients are the owners of shares in the management company, among whom there may be both legal entities and individuals.

ATTENTION! The tax base of a non-resident dividend recipient is equal to the amount of dividends paid, and the tax rate established by clause 3 of Art. 224 of the Tax Code of the Russian Federation and equal to 15%.

Profit is divided between participants in accordance with the procedure reflected in the charter of the legal entity. Most often this distribution is made in proportion to the share of participation. Newly admitted participants can also count on payment of dividends according to their available share.

The organization paying dividends acts as a tax agent, withholding personal income tax from payments to an individual, and income tax from payments to a legal entity.

For information on what is considered the date of receipt of income in the form of dividends, read the material “Is personal income tax levied on dividends?” .

For information on calculating tax on dividends paid to legal entities – residents of the Russian Federation, read the articles

• “How to correctly calculate income tax on dividends?”;
• “Features of calculating dividends for determining income tax.”

BCC for VAT in 2021

A company that mistakenly indicated the KBK of another tax in its payment has the right to clarify the payment. This was officially confirmed by the Federal Tax Service. For example, a profit tax code was entered in the VAT payment slip. Because of this, a debt arose for VAT, and an overpayment arose for profits.

If you submit an application to clarify the payment, then the tax authorities must correct the BCC in the budget settlement card and reset the penalties to zero (clause 7 of Article 45 of the Tax Code of the Russian Federation). But in order not to create unnecessary problems for yourself, check the KBK of value added tax for 2021 in advance using our table.

KBC for VAT transfers in 2021

KBK Personal Income Tax for employees in 2021: accountant's memo

Individual entrepreneurs pay the BCC on their own. If an individual entrepreneur simultaneously works as an employee, he still must pay contributions for himself - as an individual entrepreneur.

Entrepreneurs are required to pay mandatory contributions to their own pension and health insurance until they are “listed” as individual entrepreneurs and have a Unified State Register of Entrepreneurs (USRIP) entry about them. The age of the entrepreneur and occupation does not matter. And most importantly, contributions must be paid even if the individual entrepreneur does not receive any income.

Budget classification code 182 1 0100 110

18210102010010000110 KBK (transcript 2018): what tax?

KBK 18210102020011000110 – transcript

What tax does an employer pay for an employee in 2021?

KBK for personal income tax deduction

The Ministry of Finance has introduced KBK codes, which can be used to identify the intended purpose of any payment of taxes or fees. This code is required when filling out payment forms if settlements are made with a budget. Numerical combinations must be written as they are specified in Order of the Ministry of Finance No. 65n (issued 07/01/2013).

This year has not made any changes to the KBK encoding. This year, codes will be used in the same digit order as was used in the previous two years. No practical changes were made to the encoding used - everything remained the same.

Let's remember what codes were used during 2021 - 2017. The BCCs used by tax agents to fill out payment orders at that time looked like this:

• 1821010201001 1000110 — KBK when calculating tax;
• 1821010201001 2100110 — KBK when calculating penalties;
• 1821010201001 3000110 - KBC for calculating penalties.

As can be seen from the above example, in all three cases the first thirteen digits are completely identical, and the remaining seven correspond to the payment amounts, penalties for payments or monetary penalties (penalties) for these payments.

If an accountant made a mistake when filling out a payment slip and entered a different BCC into it, the transferred funds will end up on the wrong card, which, in turn, will lead to arrears in personal income tax and an overpayment using the incorrectly specified coding. And if there is a debt to pay personal income tax, the tax office will immediately launch a system of calculating penalties and interest.

In order to enter the corrected code, an application is drawn up in a form specially provided for such cases, which indicates a request to clarify the payment, and then send it to the tax inspectorate. The algorithm for drawing up such a statement is as follows:

• a reference is made to clauses 7 and 8 of Article 45 of the Tax Code of the Russian Federation with a request to clarify the purpose of the payment;
• indicate the specific payment and the field in which you made an inaccuracy;
• it is indicated that the wrong code was used, with a request to send the required KBK;
• the amount of payment made using incorrect details is indicated;
• it is indicated that due to an inaccuracy, the fact of the absence of transfer of the specified amount of personal income tax to the budget of the Russian Federation did not happen in practice.

The Tax Code of the Russian Federation directly states that the reason for non-transfer of tax funds may include an incorrectly specified treasury account number, as well as incorrect indication of bank details.

As for the incorrectly specified BCC, this is not considered a sufficient reason for not transferring personal income tax to the federal budget. In this regard, to correct the inaccuracy, the application form we provided above is used.

After entering the correct code into the payment order, the tax office stores the date of the first payment in which the incorrect BCC was indicated. This is done in order to reset the penalties and interest accrued by the Federal Tax Service for a payment sent with an error.

The budget classification code consists of twelve characters, which are combined into certain groups:

• Signs 1-3 indicate the income administrator code. Personal income tax is administered by the tax authorities. The code for them is 182.
• Characters 4-13 – code of the type of income. Personal income tax is classified in group 100 (tax and non-tax revenues). Group 101 includes taxes on profits and income.
• Characters 14-17 – income subtype code.

The latter is classified into the following subspecies:

• 1000 – payment amount. This includes recalculations, debts on the corresponding payment, and arrears.
• 2000 – penalties and interest on the corresponding payment.
• 3000 – the amount of monetary penalties (fines) for payment in accordance with the legislation of the Russian Federation.

Characters 18-20 indicate the code of the general government sector operations classifier. Tax income corresponds to code 101.

According to established legislation, personal income tax in 2021 must be paid no later than the day following the day the employee is paid income. For example, an employer paid an employee wages for January on February 9. But the date of receipt of income will be considered January 31. And the tax withholding date is February 9. Personal income tax must be transferred the next day, that is, January 10th. If this day falls on a day off, calculations must be made on the first working day after the day off.

KBK personal income tax for employees in 2021: 182 1 0100 110

If you specify an incorrect budget classification code, funds will be transferred to the wrong account. Accordingly, the taxpayer will be in arrears in paying the mandatory income tax. Tax authorities, as a result of identifying this violation, issue fines and penalties. They are also assigned specific budget classification codes.

KBK on excise taxes in 2021

Execute payment orders for the transfer of excise tax in accordance with the Regulations of the Bank of Russia dated June 19, 2012 No. 383-P and the Rules approved by Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. In field 104, put KBK - we have listed them in the table below.

KBC for the transfer of excise taxes in 2021

BCC of property tax in 2021 for legal entities

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)

What is a budget classification code in 3-NDFL

BCC is assigned to each type of income and expense. It consists of 20 digits:

• the first 3 indicate the administrator to whose account the funds are received;
• the fourth digit indicates the type of income;
• fifth and sixth - purpose of payment;
• seventh - eleventh digits - item and subitem of income;
• twelfth - thirteenth - recipient of funds (local, federal and other budgets);
• fourteenth - seventeenth - type of payment (tax/fee, fine, penalty);
• eighteenth - twentieth - tax or other revenues.

If the KBK is incorrectly indicated in the 3-NDFL declaration, the Federal Tax Service will credit the payment to the wrong account. As a result, the taxpayer may be in arrears in paying taxes.

KBK transport tax in 2021 for legal entities

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

KBK dividends: personal income tax

The tax rate is 13%. It has not changed since 2015. If the individual is not a resident of the Russian Federation, the rate increases to 15%. Responsibility for the correctness and timeliness of tax remittance lies with the organization.

Dividend payments are reflected in the following documents:

• 2-NDFL;
• 6-NDFL.

Transfers are made within the time limits established by the Tax legislation of the Russian Federation. Penalties are provided for non-compliance with the rules. They are paid according to separate budget classification codes.

KBK according to the simplified tax system for 2021

The minimum tax on the simplified tax system with the object “income minus expenses” no longer has a separate budget classification code. It must be paid according to the KBK regular tax. This is what the Russian Ministry of Finance decided (order No. 90n dated June 20, 2021).

BCCs under the simplified tax system vary depending on the object of taxation. For the object “income” there are some codes, for the object “income minus expenses” - others. In addition, BCCs differ depending on the purpose of the payment. If this is a basic payment, there is only one code. If penalties are different, for fines it’s third. See all BCCs under the simplified tax system in 2021 in the table below.

KBK on simplified tax system – 2021 (income)

KBK on simplified tax system – 2021 (income minus expenses)

How many characters are there in the KBK and what do they mean?

Based on Order of the Ministry of Finance No. 65n, the budget classification code consists of 20 digits. Conventionally, they can be divided into several groups consisting of 1-5 characters:

Example . in 2021, makes contributions 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 0200 160 – upon timely transfer of funds;
• 393 1 0200 160 – in case of payment of penalties;
• 393 1 0200 160 – payment of a mandatory fine.

BCC for other taxes, fees and obligatory payments for 2018

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

Source

Source

Fines and mandatory payments