KBK for insurance contributions for compulsory pension insurance, credited to the Pension Fund of the Russian Federation for the payment of insurance pensions (for billing periods from 2002 to 2009, inclusive

Are the 2002-2009 BSCs still needed at the moment?
Practice shows that it is quite possible. Organizations often receive demands to pay penalties on compulsory pension insurance contributions, which are transferred to the Pension Fund for the payment of the insurance part of the pension in the period from 2002 to 2009. Where can I get the details and where to pay? This is a pressing issue, because legislation is constantly changing. Changes are possible not only in the details; It happens that the addressee himself changes (as, for example, this happened with the administration of insurance premiums: from January 1, 2017, they began to be managed not by the Pension Fund of Russia, but by the Federal Tax Service). Therefore, it is necessary to monitor all amendments to regulations in order to avoid a lengthy procedure for returning funds paid. The general rule is that payment is made to the agency that administered payments during the period for which payment is made. In order not to clarify the data in normative documents that have lost legal force, a convenient table with summarized information is given above.

Why might KBC-2009 be needed (insurance premiums, penalties and fines for them)

It happens that a company has made a mistake in the past or has incurred arrears in pension insurance payments, but intends to correct this. Or the Federal Tax Service may send a demand to pay contributions for the insurance part of the pension and penalties for previous periods. However, since quite a lot of time has passed, the question often arises: how to pay the debt on insurance contributions for compulsory pension insurance in the Pension Fund of the Russian Federation - for the payment of insurance pensions for the periods from 2002 to 2009? It turns out there is nothing complicated about it. The procedure is the same as for paying other fees. The main thing is to correctly identify the addressee and indicate the CBC relevant for those years.

The problem is that since 2000, the administrator of these fees has changed several times. From 2002 to 2009, administration was carried out by the tax inspectorate, from 2009 to 2016 - by the Pension Fund and its territorial branches. Since 2021, the Federal Tax Service of the Russian Federation has again become the administrator in order to streamline payments. Despite this leapfrog, funds have always been sent only to the Pension Fund to ensure the maintenance of citizens in old age.

After determining the addressee, it is necessary to find out the details and, of course, the correct BCC is very important; Insurance contributions for compulsory pension insurance in the Pension Fund of the Russian Federation for the payment of insurance pensions for the periods from 2002 to 2009 must be transferred using the codes indicated above. It is also worth noting that the codes for basic payments differ from the codes for paying penalties: penalties, interest. BCC “Penalties on Pension Fund contributions for 2002–2009” indicated in the second column differ from the codes for transferring the payment itself. This is a general rule for all transfers to the budget: penalties have their own codes. For the convenience of users, each type of payment is placed in a separate column of the table. BCC “Penalties on insurance premiums from 2002–2009” in the table above can be found in the second column.

Budget classification codes - 2010

Codes for classification of income of budgets of the Russian Federation administered by the Federal Tax Service for 2010

Budget classification codes have been determined for which insurance premiums for compulsory pension insurance and compulsory health insurance will be paid from January 1, 2010.

Amendments to Russian legislation approving these codes were adopted by the State Duma of the Russian Federation in the first reading. If the budget classification codes presented below are changed, the Pension Fund of the Russian Federation will provide additional notification.

Let us recall that in connection with the Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds” that came into force On January 1, 2010, control over the correct calculation and payment of insurance contributions for compulsory pension insurance and compulsory health insurance will be carried out by the Pension Fund and its territorial bodies.

Payers of insurance premiums should take into account that insurance premiums for 2010 should be paid to budget classification codes, where the income administrator will be the Pension Fund of Russia, that is, to budget classification codes, where the first three digits are 392.

If the payer has arrears in insurance premiums for previous periods, as well as insurance premiums for 2009, they should be paid to budget classification codes where the revenue administrator is the Federal Tax Service, that is, to budget classification codes where the first three digits are 182.

The declaration on insurance premiums for 2009 should be sent to the tax authorities, since in 2009 control over the correct calculation and payment of insurance premiums was carried out by the tax authorities.

Individual entrepreneurs, lawyers, notaries and other categories of persons who independently provide themselves with work must pay insurance premiums for 2009 to the budget classification codes, which take into account insurance premiums in the form of a fixed payment.

Since from January 1, 2010, the concept of “insurance premiums in the form of a fixed payment” will be absent from the legislation, insurance premiums are paid for 2010 according to budget classification codes, which take into account insurance premiums paid based on the cost of the insurance year.

KBK Archive

• KBK for 2021
• KBK for 2021
• KBK for 2021
• KBK for 2021
• KBK for 2021
• KBK for 2021
• KBK for 2015
• KBK for 2014
• KBK for 2013
• KBK for 2012
• KBK for 2011
• KBK for 2010
• KBK for 2009
• KBK for 2008
• KBK for 2007
• KBK for 2006
• KBK for 2005
• KBK for 2003

How to pay

Samples of payment orders for PF insurance premiums for the payment of the insurance portion for the periods 2002-2009 are unlikely to be useful; it is necessary to fill out documents in accordance with the requirements that are currently established; you only need to use the codes that are relevant for the period for which the fees are paid.

There are general requirements for filling out payment documents. The codes are indicated in field 104, its completion is mandatory. It is also necessary to be responsible when entering all other information for payment. The details depend on the region, but the budget classification codes are always identical for the entire country. Information about the details can be found on the tax website, where you can also issue a payment document.

Accounting

In 2011, there were changes to the BCC for taxes paid in connection with the use of special tax regimes (simplified taxation, UTII, unified agricultural tax).

The rest of the KBK remained the same. For a list of new CBCs, see the link.

For the nuances of transferring payments to the budget system of the Russian Federation, see Letter of the Ministry of Finance of Russia dated 02.02.2011 No. 02-04-09/402.

BCC, which are used in 2010 , were approved by order of the Ministry of Finance of Russia dated December 30, 2009 No. 150n.

Here is the list of BCC for 2010, as well as the list of BCC for insurance premiums for 2010.

KBK, which operated in 2009 , were approved by order of the Ministry of Finance of Russia dated August 24, 2007 N74n.

The list of budget classification codes for 2009 is presented below:

How to fix errors

The CBC “Insurance premiums from 2002 to 2009” corresponds to the data of the Pension Fund of the Russian Federation, since this is where the corresponding payments should be sent. If an error is made, you must write a letter in free form and ask to take into account the erroneously transferred funds using the corrected data of the recipient of the money transfer.

So, in the article we tried to explain why, despite the fact that 2002–2009 is long behind us, information for the Pension Fund of Russia - the KBK 2002 - must be used to correct shortcomings made during the specified period.

KBK

KBK

is a budget classification code or, more simply, a tax code.

BCC is indicated when preparing reports and paying taxes.

If you enter the wrong tax code when paying, the payment will be lost. Efforts will have to be made to find it on uncleared payments and further determine it.

KBK consists of twenty characters. The structure of the 20-digit code is shown in the figure.

The structure of the BCC can be explained as follows.

In 1-3 KBK characters

the code of the main administrator is indicated:

• 182 – FTS (Federal Tax Service),
• 392 – PFR (Pension Fund),
• 393 – FSS (Social Insurance Fund), etc.

In 14-17 characters

As a general rule, the budget classification code indicates the type of payment:

• 1000 – tax,
• 2100 – penalty,
• 3000 – fine.

For example, KBK for paying tax according to the simplified tax system (income):

KBK when paying taxes

When filling out a payment document, the BCC is indicated in field (104). This is stated in the order of the Ministry of Finance dated November 12, 2013 No. 107n.

The figures show the fields where the BCC is indicated.

Where to get KBK

BCCs are approved by order of the Ministry of Finance, then further clarified by orders of chief administrators.

These documents are quite specific and take up hundreds of pages.

It is convenient to fill out a payment document using a special service on the Federal Tax Service portal

The table shows the main BCCs

on taxes and contributions for
2021
.