How the BCC for payment of insurance premiums will change from 2021

Introductory information

The budget classification code (BCC) is part of the group of details that allow you to determine the ownership of the payment.
Therefore, when transferring insurance premiums to extra-budgetary funds, it is important to fill out the payment order correctly, indicating the correct 20-digit code in the “104” field. If you make a mistake, the payment may be attributed to unknown receipts. In this case, you will need to clarify the payment and, possibly, go through a reconciliation with the funds (see “Instructions for filling out payment orders when paying taxes, penalties, fines, as well as contributions to extra-budgetary funds.”) Starting from January 2021, when filling out payment orders for transfer of insurance premiums must be applied to the KBK approved by the commented order of the Ministry of Finance. In addition, the codes for paying penalties and interest on contributions will change.

Pension contributions from payments to employees

Basic payments

Insurance contributions to the Pension Fund budget for payments to employees within the limit (for 2015 it is 711,000 rubles) are charged at a rate of 22%, and for payments above the limit - at a rate of 10%. Such tariffs are established for most insurers by Article 58.2 of the Federal Law of July 24, 2009 No. 212-FZ (hereinafter referred to as Law No. 212-FZ). To transfer contributions from payments within the limit and from payments accrued in excess of the maximum base value, the same BCC is used today.

From 2021, two codes will need to be used. One is for paying pension contributions from payments within the limit, the second is for paying pension contributions from payments exceeding the limit (see “Starting from 2021, the BCC for payment of insurance contributions to the Pension Fund will change”). Please note that the commented order does not specify which BCC to use to transfer contributions for December 2015 in 2021. In our opinion, in this case there is no reason to use new codes. Official clarification on this matter will likely appear towards the end of this year.

Let us also recall that pension contributions accrued for periods from January 1, 2014 are transferred to the Pension Fund of the Russian Federation in a single payment, without dividing into the insurance and funded parts of the pension. When filling out the payment form, you must indicate the BCC for contributions credited to the insurance pension. This is stated in Article 22.2 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation” (hereinafter referred to as Law No. 167-FZ). Starting from 2021, if the maximum base for calculating pension contributions is exceeded, you will need to issue two payments, while you still need to use the KBK to transfer contributions to the insurance pension (see Table 1).

From the editor

Please note: at the end of 2015, the Ministry of Finance abandoned the idea of ​​​​distributing contributions to the Pension Fund for employees into two payments. According to the order of the Ministry of Finance of Russia dated December 1, 2015 No. 190n, in 2021, insurance contributions for compulsory pension insurance (both within the limit and above it), as well as in 2015, will need to be transferred to the same code (392 1 0200 160). See “The Ministry of Finance refused to introduce separate BCCs for paying contributions to the Pension Fund for payments within the limit and above the limit.” Thus, Table 1 of this article has lost its relevance.

Table 1. BCC for payment of pension contributions

Please note that payers of insurance premiums who apply reduced rates established by Articles and 58.1 of Law No. 212-FZ do not charge contributions to the Pension Fund for payments exceeding the maximum base value. This follows from paragraph 1 of part 1.1 of Article 58.2 of Law No. 212-FZ. Thus, in 2021, beneficiaries must use the KBK to pay pension contributions, which is provided for transferring contributions from payments within the limit (that is, code 392 1 0200 160).

Penalties and interest

If insurance premiums are paid later than established by law, you will have to pay a fine (Part 1, Article 25 of Law No. 212-FZ). Also, payers of insurance premiums may be faced with the need to pay interest, for example, when receiving a deferment (installment plan) for paying premiums (Part 6, Article 18.1 of Law No. 212-FZ). Whether a payment belongs to penalties or interest is determined by the code of the subtype of income (14-17th categories of the KBK). Today, the values ​​of 14-17 categories of the BCC for the payment of penalties and interest on taxes and insurance premiums differ (see “The BCC for the payment of interest and penalties on taxes has changed” and table 2).

Table 2. Comparison of 14-17 categories of the BCC for taxes and contributions (2015)

As can be seen from the table, in order to list penalties and interest on tax payments, different codes of the subtype of income are indicated (different values ​​of 14-17 KBK categories), and to list penalties and interest on insurance premiums, the same code is used. The commented order changes this situation. From 2021, payments for penalties and interest on insurance contributions to the Pension Fund will need to be distributed (see Table 3).

Table 3. BCC for payment of penalties and interest on pension contributions

KBC for 2021

BCC for 2021: a complete directory of all budget classification codes used in 2021 when paying or returning taxes, insurance premiums, fines and penalties for them, taking into account all changes and additions.

codes for 2021 were approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. The latest changes to it were made by order of the Ministry of Finance of Russia dated June 8, 2015 No. 90n. Changes have been made to the BCC regarding insurance premiums. And now pension contributions from income within the limit must be transferred according to one code, and contributions above the limit - according to another code. In addition, penalties and interest on contributions must be paid according to different BCCs.

KBK - necessary for grouping income, expenses and sources of financing the budgets of the Russian budget system. In 2021, BCCs are used to draw up and execute budgets and prepare budget reporting. KBK consists of 20 digits (digits). They, in particular, indicate the code of the chief administrator of budget revenues (or manager of budget funds), the code of the type of income (or expenses), and the code of classification of operations of the general government sector.

A commercial organization or individual entrepreneur needs the KBK for 2021 to prepare certain types of reporting, as well as fill out payment orders for transferring mandatory payments to the budget (taxes, contributions, fines, penalties, etc.). In the payment order, detail 104 is used to indicate the BCC for 2021.

If your tax payment does not reach the recipient, inspectors will charge penalties. The penalty calculator will help you check the calculation. A fine calculator will help you calculate the amount of fines for late submission of tax reports. By the way, you will not have to pay penalties and fines if you clarify the erroneous tax calculation.

Also see the KBK for 2021 on the page: “KBK for 2021: table of codes with decoding.”

Based on materials from: www.glavbukh.ru

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Insurance contributions to the Social Insurance Fund from payments in favor of employees

To transfer insurance contributions from payments to employees to the Social Insurance Fund, the following BCCs are used: - 393 1 0200 160 - for payment of contributions for compulsory social insurance in case of temporary disability and in connection with maternity; - 393 1 0200 160 - for payment of contributions for compulsory social insurance against industrial accidents and occupational diseases. The commented order left these codes unchanged. But payments for penalties and interest on contributions to the Social Insurance Fund from 2021 will need to be distributed among different BCCs (see Table 4).

Table 4. BCC for payment of penalties and interest on contributions to the Social Insurance Fund

Pension contributions

In January 2021, pay pension contributions for December 2021 to the new special KBK 182 1 0200 160, and send the payment itself to the tax office. Enter her as the recipient in the “Payment Recipient” field. In field 107, indicate MS.12.2016. This will indicate that you are paying December pension insurance contributions.

Start adding the new BCC for pension contributions 182 1 0210 160 in the payment order starting with the payment of insurance premiums for January 2021.

Insurance premiums in fixed amounts

Article 14 of Law No. 212-FZ contains the concept of “insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in fixed amounts.” These contributions refer to payments that are paid “for themselves” by individual entrepreneurs, lawyers, notaries and other persons engaged in private practice. From 2021, to transfer fixed payments it will be necessary to use the codes provided for by the commented order.

Let us remind you that since 2014, a differentiated amount of insurance premiums has been in effect, which entrepreneurs transfer “for themselves” to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund. If the income of an individual entrepreneur in the billing period does not exceed 300,000 rubles, then contributions must be paid in a fixed amount (in 2015 to the Pension Fund of the Russian Federation - 18,610.80 rubles, to the Federal Compulsory Medical Insurance Fund - 3,650.64 rubles). Those entrepreneurs whose annual income exceeds 300,000 rubles must additionally pay to the Pension Fund 1% of the amount of income exceeding the specified amount, but not more than the established maximum amount of insurance premiums (see “Insurance premiums for individual entrepreneurs without employees: how much will you need to pay in funds “for yourself” in 2015).

Pension contributions

Entrepreneurs transfer mandatory pension contributions “for themselves” in a single payment order, using the KBK for the contribution credited to the insurance part of the pension (Article 22.2 of Law No. 167-FZ). To pay fixed contributions to the Pension Fund, including contributions in the amount of 1% of income exceeding 300,000 rubles, the same BCC is used today. From 2021, it will be necessary to indicate two different codes - for contributions from income up to 300,000 rubles, and for contributions from income exceeding the specified limit (see table 5). Let us remind you that pension contributions accrued on income over 300,000 rubles must be paid no later than April 1 of the following year. To date, the question of which BCC to use to pay the additional fixed contribution for 2015 by April 1, 2021 remains open (nothing is said about this in the commented order). In our opinion, it is necessary to apply the currently valid BCC.

Table 5. BCC for payment of pension contributions in a fixed amount

As for penalties and interest on fixed contributions to the Pension Fund, from 2021 they will need to be transferred to different BCCs. The commented order also clarifies which BCCs to indicate when paying penalties and interest on pension contributions for past periods (see Table 6).

Table 6. BCC for payment of penalties and interest on pension contributions in a fixed amount (contributions based on the cost of the insurance year)

New BCCs for insurance premiums 2021, which have been canceled

Order of the Ministry of Finance of Russia dated 06/08/2015 N 90n contained the following changes that were to be applied from 01/01/2016:

10.3. “Supplement” with budget classification codes:

and many more that we will skip for now.

However, by Order of the Ministry of Finance of Russia dated December 1, 2015 No. 190n, the following changes were made to the Instructions on the procedure for applying the budget classification of the Russian Federation:

13.3. Exclude budget classification codes:

We omit the rest of the text, but you can find the full table in information systems.