Kbk decryption for IP. CBC for insurance contributions to extra-budgetary funds of the Russian Federation. Changes to the BCC for insurance and tax contributions
We have compiled a KBK table for 2017. Budget classification codes have changed; 12 new codes are in effect from January 1. The Ministry of Finance introduced a new code for income tax, insurance premiums, and abolished the code for the minimum tax. Use the transition table to check what to write on your payment slips.
The Ministry of Finance approved a new BCC for income tax
The new budget classification code (KBK) is 18210101090010000110. According to it, companies will pay income tax on income from traded bonds that are denominated in rubles and issued from January 1, 2017 to December 31, 2021.
The Ministry of Finance sent an order dated 06/09/17 No. 87n with a new code for registration with the Ministry of Justice. This BCC will begin to apply on January 1, 2018, but only after the Ministry of Justice registers the order.
Which KBKs changed in 2017
So, what budget classification codes have changed for 2017? Since 2017, use the new KBK for three main payments:
- There will be a new BCC on corporate income tax on income in the form of profits of controlled foreign companies - 182 1 01 01080 01 1000 110.
- There will be no separate code for the minimum tax. Now the minimum tax under the simplified tax system will be transferred according to the same BCC as the single tax - 182 1 05 01021 01 1000 110.
- BCC for insurance premiums has changed.
Table of current budget classification codes (KBK) for 2017
You will be able to figure out on your own which BCC you need to indicate to pay tax (arrears), and which to pay penalties or fines by reading our instructions further. Now let's go directly to the table with KBK codes for 2017.
KBK 2017. VAT
KBK 2017. Corporate income tax
|
Purpose of payment |
|
|---|---|
|
182 1 01 01011 01 1000 110 |
|
|
182 1 01 01012 02 1000 110 |
|
|
182 1 01 01013 01 1000 110 |
|
|
182 1 01 01014 02 1000 110 |
|
|
182 1 01 01020 01 1000 110 |
|
|
182 1 01 01030 01 1000 110 |
|
|
182 1 01 01040 01 1000 110 |
|
|
182 1 01 01050 01 1000 110 |
|
|
182 1 01 01060 01 1000 110 |
|
|
182 1 01 01070 01 1000 110 |
|
|
from income in the form of profits of controlled foreign companies |
182 1 01 01080 01 1000 110 |
Budget classification codes 2017. Personal income tax
KBK 2017. Transport tax
KBK 2017. Organizational property tax
BCC 2017. Insurance contributions to the Pension Fund (applied only for payment of contributions until December 31, 2016)
See also All changes to insurance premiums
|
Purpose of payment |
|
|---|---|
|
for pension insurance in the Pension Fund for employees |
392 1 02 02010 06 1000 160 |
|
392 1 02 02140 06 1100 160 |
|
|
392 1 02 02140 06 1200 160 |
|
|
for the insurance part of the labor pension at an additional rate for employees on list 1 |
392 1 02 02131 06 1000 160 |
|
for the insurance part of the labor pension at an additional rate for employees on list 2 |
392 1 02 02132 06 1000 160 |
BCC 2017. Insurance contributions to the Pension Fund (applicable from January 1, 2017)
|
Purpose of payment |
For periods before 2017 (for example, for December 2016 in January; old debt) |
For periods from 2017 (contributions for January onwards) |
|
for pension insurance for employees |
182 1 02 02010 06 1000 160 |
182 1 02 02010 06 1010 160 |
|
for pension insurance of an individual entrepreneur for himself based on the minimum wage |
182 1 02 02140 06 1100 160 |
182 1 02 02140 06 1110 160 |
|
for pension insurance of an individual entrepreneur for himself with income exceeding 300,000 rubles. |
182 1 02 02140 06 1200 160 |
182 1 02 02140 06 1110 160 |
KBK 2017. Insurance contributions to the Social Insurance Fund from 2017 and old periods
|
Purpose of payment |
|
|---|---|
|
182 1 02 02090 07 1000 160 |
|
|
in case of temporary disability and in connection with maternity |
182 1 02 02090 07 1010 160 |
|
in case of temporary disability and in connection with maternity (applied only for payment of contributions for 2016 until December 31, 2016) |
393 1 02 02090 07 1000 160 |
|
for insurance against industrial accidents and occupational diseases Attention! The year code has not changed, since contributions for injuries remained in the Social Insurance Fund. |
393 1 02 02050 07 1000 160 |
BCC 2017. Insurance premiums for compulsory medical insurance (applied only for payment of contributions for 2016 until December 31, 2016)
KBK 2017. Insurance premiums for compulsory medical insurance from 2017
|
Purpose of payment |
|
|---|---|
|
to the FFOMS budget for employees (for periods before 2017. For example, for December 2016 in January; old debt) |
182 1 02 02101 08 1011 160 |
|
to the FFOMS budget for employees (for periods from 2017 - contributions for January and beyond) |
182 1 02 02101 08 1013 160 |
|
182 1 02 02103 08 1011 160 |
|
|
for medical insurance of an individual entrepreneur for himself based on the minimum wage (IP contributions for 2017) |
182 1 02 02103 08 1013 160 |
KBK 2017. Land tax for companies
|
Purpose of payment |
|
|---|---|
|
182 1 06 06031 03 1000 110 |
|
|
within the boundaries of urban districts |
182 1 06 06032 04 1000 110 |
|
182 1 06 06032 11 1000 110 |
|
|
182 1 06 06032 12 1000 110 |
|
|
182 1 06 06033 05 1000 110 |
|
|
within the boundaries of rural settlements |
182 1 06 06033 10 1000 110 |
|
182 1 06 06033 13 1000 110 |
KBK 2017. UTII
KBK 2017. USN
KBK 2017. Unified Agricultural Sciences
KBK for a patent in 2017
Budget classification codes 2017. Property tax for individuals
|
Purpose of payment |
|
|---|---|
|
182 1 06 01010 03 1000 110 |
|
|
within the boundaries of urban districts |
182 1 06 01020 04 1000 110 |
|
within the boundaries of urban districts with intracity division |
182 1 06 01020 11 1000 110 |
|
within the boundaries of intracity districts |
182 1 06 01020 12 1000 110 |
|
within the boundaries of inter-settlement territories |
182 1 06 01030 05 1000 110 |
|
within the boundaries of rural settlements |
182 1 06 01030 10 1000 110 |
|
within the boundaries of urban settlements |
182 1 06 01030 13 1000 110 |
KBK 2017. Land tax for individuals
|
Purpose of payment |
|
|---|---|
|
within the borders of Moscow, St. Petersburg and Sevastopol |
182 1 06 06041 03 1000 110 |
|
within the boundaries of urban districts |
182 1 06 06042 04 1000 110 |
|
within the boundaries of urban districts with intracity division |
182 1 06 06042 11 1000 110 |
|
within the boundaries of intracity districts |
182 1 06 06042 12 1000 110 |
|
within the boundaries of inter-settlement territories |
182 1 06 06043 05 1000 110 |
|
within the boundaries of rural settlements |
182 1 06 06043 10 1000 110 |
|
within the boundaries of urban settlements |
182 1 06 06043 13 1000 110 |
KBK 2017. Water tax
KBK for state duty for 2017
|
Purpose of payment |
|
|---|---|
|
on proceedings in arbitration courts |
182 1 08 01000 01 1000 110 |
|
on proceedings in the Constitutional Court of the Russian Federation |
182 1 08 02010 01 1000 110 |
|
on proceedings in constitutional (statutory) courts of constituent entities of the Russian Federation |
182 1 08 02020 01 1000 110 |
|
in proceedings in courts of general jurisdiction, magistrates. In addition to the Supreme Court of the Russian Federation |
182 1 08 03010 01 1000 110 |
|
on proceedings in the Supreme Court of the Russian Federation |
182 1 08 03020 01 1000 110 |
|
for state registration: |
182 1 08 07010 01 1000 110 (if documents for state registration of an organization or entrepreneur are submitted not to the tax office, but to a multifunctional center, then the BCC must be indicated with the income subtype code "8000", that is, 182 1 08 07010 01 8000 110 (letter of the Federal Tax Service of Russia dated January 15, 2015 No. ZN -4-1/193)) |
|
for state registration of rights, restrictions on rights to real estate and transactions with it - sale, lease and others |
321 1 08 07020 01 1000 110 |
|
for the right to use the names “Russia”, “Russian Federation” and words and phrases formed on their basis in the names of organizations |
182 1 08 07030 01 1000 110 |
|
for carrying out actions related to licensing, with certification provided for by the legislation of the Russian Federation, credited to the federal budget |
000 1 08 07081 01 1000 110 |
|
for registration of vehicles and other legally significant actions related to changes and issuance of documents for vehicles, registration plates, driver's licenses |
188 1 08 07141 01 1000 110 |
|
for carrying out state technical inspection, registration of tractors, self-propelled and other machines and for issuing tractor driver’s licenses |
000 1 08 07142 01 1000 110 (in categories 1–3, the code is indicated depending on the competence of which chief administrator is in charge of administering a specific budget income (Appendix 7 to the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n). Indicate the administrator code in categories 1–3 KBK "000" is not allowed.) |
|
for consideration of applications for concluding or amending a pricing agreement |
182 1 08 07320 01 1000 110 |
KBC for fees for services and compensation of state expenses in 2017
KBC on fines in 2017
|
Purpose of payment |
|
|---|---|
|
for violation of the legislation on taxes and fees provided for in Articles 116, 118, 119.1, paragraphs 1 and 2 of Article 120, Articles 125, 126, 128, 129, 129.1, 132, 133, 134, 135, 135.1, as well as the previously in force Article 117 Tax Code of the Russian Federation |
182 1 16 03010 01 6000 140 |
|
for violations of the legislation on taxes and fees provided for in Articles 129.3 and 129.4 of the Tax Code of the Russian Federation |
182 1 16 90010 01 6000 140 |
|
for violation of the procedure for registering gambling business objects, provided for in Article 129.2 of the Tax Code of the Russian Federation |
182 1 16 03020 02 6000 140 |
|
for administrative offenses in the field of taxes and fees provided for by the Code of the Russian Federation on Administrative Offenses |
182 1 16 03030 01 6000 140 |
|
for violation of the procedure for using CCP. For example, for violating the rules of technical maintenance of cash registers |
182 1 16 06000 01 6000 140 |
|
for violation of the legislation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation (regarding the budget of the Pension Fund of the Russian Federation) |
392 1 16 20010 06 6000 140 |
|
issued by the Pension Fund of the Russian Federation in accordance with Articles 48−51 of the Law of July 24, 2009 No. 212-FZ |
392 1 16 20050 01 6000 140 |
|
for violation of the legislation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation (regarding the budget of the Social Insurance Fund of Russia) |
393 1 16 20020 07 6000 140 |
|
for violation of the legislation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation (regarding the budget of the Federal Compulsory Medical Insurance Fund of Russia) |
394 1 16 20030 08 6000 140 |
|
for administrative offenses in the field of state regulation of the production and turnover of ethyl alcohol, alcohol, alcohol-containing and tobacco products |
141 1 16 08000 01 6000 140 (if the payment administrator is Rospotrebnadzor) 160 1 16 08010 01 6000 140 (if the payment administrator is Rosalkogolregulirovanie) 188 1 16 08000 01 6000 140 (if the payment administrator is the Ministry of Internal Affairs of Russia) (Chief administrators can delegate their powers to administer certain budget revenues to federal government agencies. In such situations, when transferring payments in categories 14–17 BCC, you must indicate the revenue subtype code “7000”) |
|
for violation of the procedure for handling cash, conducting cash transactions and failure to fulfill obligations to monitor compliance with the rules for conducting cash transactions |
182 1 16 31000 01 6000 140 |
|
for violation of the legislation on state registration of legal entities and individual entrepreneurs, provided for in Article 14.25 of the Code of Administrative Offenses of the Russian Federation |
182 1 16 36000 01 6000 140 |
|
for evasion of administrative punishment provided for in Article 20.25 of the Code of Administrative Offenses of the Russian Federation |
182 1 16 43000 01 6000 140 |
KBK transition table for taxes.
KBK transition table for insurance premiums.
|
Type of payment (insurance premiums) |
Old code |
New code |
|
|---|---|---|---|
|
for periods up to 2017 |
for periods since 2017 |
||
|
Insurance premiums for OPS |
392 1 02 02010 06 1000 160 |
182 1 02 02010 06 1000 160 |
182 1 02 02010 06 1010 160 |
|
Insurance premiums for compulsory medical insurance |
392 1 02 02101 08 1011 160 |
182 1 02 02101 08 1011 160 |
182 1 02 02101 08 1013 160 |
|
Social insurance premiums |
393 1 02 02090 07 1000 160 |
182 1 02 02090 07 1000 160 |
182 1 02 02090 07 1010 160 |
|
Additional pension contributions at tariff 1 |
392 1 02 02131 06 1000 160 |
182 1 02 02131 06 1010 160 – if the tariff does not depend on the special assessment; 182 1 02 02131 06 1020 160 – if the tariff depends on a special assessment |
|
|
Additional pension contributions at tariff 2 |
392 1 02 02132 06 1000 160 |
182 1 02 02132 06 1010 160 – if the tariff does not depend on the special assessment; 182 1 02 02132 06 1020 160 – if the tariff depends on a special assessment |
|
Why is KBK needed?
To pay a tax, penalty or fine, you fill out a payment order. And in field 104 indicate the code that is valid in 2017. We have collected current budget classification codes. If you make a mistake, the tax authorities will not count the tax. Test yourself with
Which CBCs are subject to penalties and fines in 2017? BCCs for paying penalties and fines differ from the codes by which the company pays current payments. Therefore, we made separate tables for penalties and fines.
BCC for VAT for 2017. Penalties and fines.
KBK for income tax in 2017. Penalties and fines
|
Purpose of payment |
KBK on penalties |
KBK for a fine |
|---|---|---|
|
to the federal budget (except for consolidated groups of taxpayers) |
182 1 01 01011 01 2100 110 |
182 1 01 01011 01 3000 110 |
|
to the budgets of the constituent entities of the Russian Federation (except for consolidated groups of taxpayers) |
182 1 01 01012 02 2100 110 |
182 1 01 01012 02 3000 110 |
|
to the federal budget (for consolidated groups of taxpayers) |
182 1 01 01013 01 2100 110 |
182 1 01 01013 01 3000 110 |
|
to the budgets of the constituent entities of the Russian Federation (for consolidated groups of taxpayers) |
182 1 01 01014 02 2100 110 |
182 1 01 01014 02 3000 110 |
|
when implementing production sharing agreements concluded before October 21, 2011 (before the Law of December 30, 1995 No. 225-FZ came into force) |
182 1 01 01020 01 2100 110 |
182 1 01 01020 01 3000 110 |
|
from the income of foreign organizations not related to activities in Russia through a permanent representative office |
182 1 01 01030 01 2100 110 |
182 1 01 01030 01 3000 110 |
|
from the income of Russian organizations in the form of dividends from Russian organizations |
182 1 01 01040 01 2100 110 |
182 1 01 01040 01 3000 110 |
|
from the income of foreign organizations in the form of dividends from Russian organizations |
182 1 01 01050 01 2100 110 |
182 1 01 01050 01 3000 110 |
|
from dividends from foreign organizations |
182 1 01 01060 01 2100 110 |
182 1 01 01060 01 3000 110 |
|
from interest on state and municipal securities |
182 1 01 01070 01 2100 110 |
182 1 01 01070 01 3000 110 |
|
The corporate income tax on income in the form of profits of controlled foreign companies will have its own code. |
182 1 01 01080 01 2100 110 |
182 1 01 01080 01 3000 110 |
KBK for personal income tax for 2017. Penalties and fines
|
Purpose of payment |
KBK on penalties |
KBK for a fine |
|---|---|---|
|
paid by tax agent |
182 1 01 02010 01 2100 110 |
182 1 01 02010 01 3000 110 |
|
paid by entrepreneurs and persons engaged in private practice, including notaries and lawyers (Article 227 of the Tax Code of the Russian Federation) |
182 1 01 02020 01 2100 110 |
182 1 01 02020 01 3000 110 |
|
paid by the resident independently, including from income from the sale of personal property |
182 1 01 02030 01 2100 110 |
182 1 01 02030 01 3000 110 |
|
in the form of fixed advance payments from the income of foreigners working on the basis of a patent (Article 227.1 of the Tax Code of the Russian Federation) |
182 1 01 02040 01 2100 110 |
182 1 01 02040 01 3000 110 |
KBC for transport tax for 2017. Penalties and fines
BCC for corporate property tax for 2017. Penalties and fines
|
Purpose of payment |
KBK on penalties |
KBK for a fine |
|---|---|---|
|
for property not included in the Unified Gas Supply System |
182 1 06 02010 02 2100 110 |
182 1 06 02010 02 3000 110 |
|
for property included in the Unified Gas Supply System |
182 1 06 02020 02 2100 110 |
182 1 06 02020 02 3000 110 |
KBC for insurance premiums in 2017*. Penalties and fines
|
Payment type |
KBK in 2016 |
KBK in 2017 for payment of contributions |
|
|---|---|---|---|
|
for December 2016 |
for January and the following months |
||
|
Insurance contributions for pension insurance (basic tariff) |
|||
|
392 1 02 02010 06 1000 160 |
182 1 02 02010 06 1000 160 |
182 1 02 02010 06 1010 160 |
|
|
392 1 02 02010 06 2100 160 |
182 1 02 02010 06 2100 160 |
182 1 02 02010 06 2110 160 |
|
|
392 1 02 02010 06 3000 160 |
182 1 02 02010 06 3000 160 |
182 1 02 02010 06 3010 160 |
|
|
Health insurance premiums |
|||
|
392 1 02 02101 08 1011 160 |
182 1 02 02101 08 1011 160 |
182 1 02 02101 08 1013 160 |
|
|
392 1 02 02101 08 2011 160 |
182 1 02 02101 08 2011 160 |
182 1 02 02101 08 2013 160 |
|
|
392 1 02 02101 08 3011 160 |
182 1 02 02101 08 3011 160 |
182 1 02 02101 08 3013 160 |
|
|
Insurance contributions for social insurance in case of temporary disability and in connection with maternity |
|||
|
393 1 02 02090 07 1000 160 |
182 1 02 02090 07 1000 160 |
182 1 02 02090 07 1010 160 |
|
|
393 1 02 02090 07 2100 160 |
182 1 02 02090 07 2100 160 |
182 1 02 02090 07 2110 160 |
|
|
393 1 02 02090 07 3000 160 |
182 1 02 02090 07 3000 160 |
182 1 02 02090 07 3010 160 |
|
|
Insurance premiums for injuries |
|||
|
393 1 02 02050 07 1000 160 |
393 1 02 02050 07 1000 160 |
393 1 02 02050 07 1000 160 |
|
|
393 1 02 02050 07 2100 160 |
393 1 02 02050 07 2100 160 |
393 1 02 02050 07 2100 160 |
|
|
393 1 02 02050 07 3000 160 |
393 1 02 02050 07 3000 160 |
393 1 02 02050 07 3000 160 |
|
BCC for land tax for 2017 for companies. Penalties and fines
|
Purpose of payment |
KBK on penalties |
KBK for a fine |
|---|---|---|
|
within the borders of Moscow, St. Petersburg and Sevastopol |
182 1 06 06031 03 2100 110 |
182 1 06 06031 03 3000 110 |
|
within the boundaries of urban districts |
182 1 06 06032 04 2100 110 |
182 1 06 06032 04 3000 110 |
|
within the boundaries of urban districts with intracity division |
182 1 06 06032 11 2100 110 |
182 1 06 06032 11 3000 110 |
|
within the boundaries of intracity districts |
182 1 06 06032 12 2100 110 |
182 1 06 06032 12 3000 110 |
|
within the boundaries of inter-settlement territories |
182 1 06 06033 05 2100 110 |
182 1 06 06033 05 3000 110 |
|
within the boundaries of rural settlements |
182 1 06 06033 10 2100 110 |
182 1 06 06033 10 3000 110 |
|
within the boundaries of urban settlements |
182 1 06 06033 13 2100 110 |
182 1 06 06033 13 3000 110 |
KBK on UTII in 2017. Penalties and fines
KBC under the simplified tax system in 2017. Penalties and fines
BCC for Unified Agricultural Tax for 2017. Penalties and fines
KBK for a patent in 2017. Penalties and fines
|
Purpose of payment |
KBK on penalties |
KBK for a fine |
|---|---|---|
|
tax to the budgets of city districts |
182 1 05 04010 02 2100 110 |
182 1 05 04010 02 3000 110 |
|
tax to the budgets of municipal districts |
182 1 05 04020 02 2100 110 |
182 1 05 04020 02 3000 110 |
|
tax to the budgets of Moscow, St. Petersburg and Sevastopol |
182 1 05 04030 02 2100 110 |
182 1 05 04030 02 3000 110 |
|
tax to the budgets of urban districts with intracity division |
182 1 05 04040 02 2100 110 |
182 1 05 04040 02 3000 110 |
|
to the budgets of intracity districts |
182 1 05 04050 02 2100 110 |
182 1 05 04050 02 3000 110 |
BCC for personal property tax for 2017. Penalties and fines
|
Purpose of payment |
KBK on penalties |
KBK for a fine |
|---|---|---|
|
In Moscow, St. Petersburg and Sevastopol |
182 1 06 01010 03 2100 110 |
182 1 06 01010 03 3000 110 |
|
within the boundaries of urban districts |
182 1 06 01020 04 2100 110 |
182 1 06 01020 04 3000 110 |
|
within the boundaries of urban districts with intracity division |
182 1 06 01020 11 2100 110 |
182 1 06 01020 11 3000 110 |
|
within the boundaries of intracity districts |
182 1 06 01020 12 2100 110 |
182 1 06 01020 12 3000 110 |
|
within the boundaries of inter-settlement territories |
182 1 06 01030 05 2100 110 |
182 1 06 01030 05 3000 110 |
|
within the boundaries of rural settlements |
182 1 06 01030 10 2100 110 |
182 1 06 01030 10 3000 110 |
|
within the boundaries of urban settlements |
182 1 06 01030 13 2100 110 |
182 1 06 01030 13 3000 110 |
KBC for land tax for 2017 for individuals. Penalties and fines
|
Purpose of payment |
KBK on penalties |
KBK for a fine |
|---|---|---|
|
within the borders of Moscow, St. Petersburg and Sevastopol |
182 1 06 06041 03 2100 110 |
182 1 06 06041 03 3000 110 |
|
within the boundaries of urban districts |
182 1 06 06042 04 2100 110 |
182 1 06 06042 04 3000 110 |
|
within the boundaries of urban districts with intracity division |
182 1 06 06042 11 2100 110 |
182 1 06 06042 11 3000 110 |
|
within the boundaries of intracity districts |
182 1 06 06042 12 2100 110 |
182 1 06 06042 12 3000 110 |
|
within the boundaries of inter-settlement territories |
182 1 06 06043 05 2100 110 |
182 1 06 06043 05 3000 110 |
|
within the boundaries of rural settlements |
182 1 06 06043 10 2100 110 |
182 1 06 06043 10 3000 110 |
|
within the boundaries of urban settlements |
182 1 06 06043 13 2100 110 |
182 1 06 06043 13 3000 110 |
Insurance premiums at an additional rate for insured persons employed in the types of work specified in clause 1, part 1, art. 30 of the federal law of December 28, 2013 n 400-FZ (list 1)
Penalties, fines and interest on insurance premiums for the additional tariff (list 1), starting from January 1, 2017
Insurance premiums at an additional rate for insured persons employed in the types of work specified in clause 2 - 18, part 1, art. 30 of Federal Law dated December 28, 2013 No. 400-FZ (list 2)
At a rate that does not depend on the results of a special assessment of working conditions (class of working conditions)
At a tariff depending on the results of a special assessment of working conditions (class of working conditions)
Penalties, fines and interest on insurance premiums for the additional tariff (list 2), starting from January 1, 2017
Insurance contributions for compulsory pension insurance in a fixed amount (for individual entrepreneurs)
Contributions for billing periods (including those calculated from the amount of excess income), starting from January 1, 2017
Additional social security contributions for flight crew members and coal industry workers
Contributions from organizations using the labor of flight crew members of civil aviation aircraft to pay supplements to pensions
Contributions paid by organizations of the coal industry for the payment of additional payments to pensions
Insurance premiums for compulsory health insurance for the working population
Contributions for billing periods starting from January 1, 2017
Insurance premiums for compulsory health insurance in a fixed amount (for individual entrepreneurs)
Contributions for billing periods starting from January 1, 2017
Insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity
Contributions for billing periods starting from January 1, 2017
Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases
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 basic rules relating to taxes will also apply to insurance premiums from 2017 (Federal Law No. 243-FZ dated 07/03/16).
Since 2017, pension insurance contributions must be paid to the Federal Tax Service, and not to the Pension Fund. In this regard, the payment order for payment of contributions must be completed according to the following principle:
- in the TIN and KPP field of the recipient of the funds - the TIN and KPP of the relevant tax authority administering the payment;
- in the “Recipient” field - the abbreviated name of the Federal Treasury body and in brackets - the abbreviated name of the inspection that administers the payment;
- 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.
Taking into account the fact that pension insurance contributions have been transferred to the Federal Tax Service since 2017, this type of contribution is now, in our opinion, not entirely correct to call “contributions to the Pension Fund”, since payments are sent to the Federal Tax Service. In this regard, since 2017 it is more logical to call this type of contribution “pension contributions”.
The deadline for transferring 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). Payment slips must indicate the details of the INFS, not the Pension Fund of Russia. In field 104 for KBK, indicate the code, the first three characters of which have the value “182”. He indicates that the payment goes to the Federal Tax Service.
New KBK: table
Since 2017, new BCCs have been applied for the purpose of paying pension contributions. You also need to use other BCCs to pay contributions that relate to periods before 2017.
Read also Personal income tax: status of the preparer in the payment
It also makes sense for individual entrepreneurs to be careful - there are new codes for them that need to be used to pay fixed payments. See “Insurance premiums for individual entrepreneurs “for themselves” in 2017: how much to pay to the Federal Tax Service.” We will combine all the current BCCs for the payment of pension contributions to the Federal Tax Service in 2017 in the table.
| Purpose | Payment | Penalty | Fine |
| for an insurance pension for periods up to December 31, 2016 (if you pay for 2016 in 2017) | 182 1 02 02010 06 1000 160 | – | – |
| for insurance pensions for periods after January 1, 2017 (if you pay for 2017 in 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 additional payment to pensions for flight crew members of civil aviation aircraft for periods before December 31, 2016 (if you pay for 2016 in 2017) | 182 1 02 02080 06 1000 160 | – | – |
| for additional payment to pensions for flight crew members of civil aviation aircraft for periods from January 1, 2017 (if you pay for 2017 in 2017) | 182 1 02 02080 06 1010 160 | 182 1 02 02080 06 2110 160 | 182 1 02 02080 06 3010 160 |
| for additional payment to pensions to employees of coal industry organizations for periods before December 31, 2016 (if you pay for 2016 in 2017) | 182 1 02 02120 06 1000 160 | – | – |
| for additional payment to pensions to employees of coal industry organizations for periods from January 1, 2017 (if you pay for 2017 in 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 (with income not exceeding the limit) for periods until December 31, 2016 (if you pay for 2016 in 2017) | 182 1 02 02140 06 1100 160 | – | – |
| in a fixed amount for an insurance pension (from income not exceeding the limit) for periods from January 1, 2017 (if you pay for 2017 in 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 an insurance pension (from income above the limit) for periods up to December 31, 2016 (if you pay for 2016 in 2017) | 182 1 02 02140 06 1200 160 | – | – |
| in a fixed amount for an insurance pension (from income above the limit) for periods from January 1, 2017 (if you pay for 2017 in 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 on list 1 for periods before December 31, 2016 (if you pay for 2016 in 2017) | 182 1 02 02131 06 1000 160 | – | – |
| for the insurance part of the labor pension at an additional rate for employees on list 1 for periods from January 1, 2017 (if you pay for 2017 in 2017) | 182 1 02 02131 06 1010 160, if the tariff does not depend on the special assessment; 182 1 02 02131 06 1020 160, if the tariff depends on the special assessment | 182 1 02 02131 06 2110 160, if the tariff does not depend on the special assessment; 182 1 02 02131 06 2120 160, if the tariff depends on the special assessment | 182 1 02 02131 06 3010 160, if the tariff does not depend on the special assessment; 182 1 02 02131 06 3020 160, if the tariff depends on the special estimate |
| for the insurance part of the labor pension at an additional rate for employees on list 2 for periods before December 31, 2016 (if you pay for 2016 in 2017) | 182 1 02 02132 06 1000 160 | – | – |
| for the insurance part of the labor pension at an additional rate for employees on list 2 for periods from January 1, 2017 (if you pay for 2017 in 2017) | 182 1 02 02132 06 1010 160, if the tariff does not depend on the special assessment; 182 1 02 02132 06 1020 160, if the tariff depends on the special assessment | 182 1 02 02132 06 2110 160, if the tariff does not depend on the special assessment; 182 1 02 02132 06 2120 160, if the tariff depends on the special assessment | 182 1 02 02132 06 3010 160, if the tariff does not depend on the special assessment; 182 1 02 02132 06 3020 160, if the tariff depends on the special estimate |
| arrears, penalties and fines on contributions to the Pension Fund of the Russian Federation for periods before 2017 (if underpayments from previous years were identified in 2017) | 182 1 09 08020 06 1000 140 | 182 1 09 08020 06 2100 140 | 182 1 09 08020 06 3000 140 |
The abbreviation KBK is practically native to all representatives of the accounting profession, employees of budgetary organizations, bank tellers, individual entrepreneurs, as well as legal entities. In simple terms, this is a process in which accountants and entrepreneurs make payments for contributions, taxes, fines, penalties, and fees to the general federal budget. But the payment itself occurs through payment orders, and for each type of payment there is a specific code that must be indicated when filling out a payment receipt. These codes are indicated in field No. 104. This is the account through which the above people make payments to the country's budget. This is precisely why they need to know about the KBK for 2017.
All codes are very long, consisting of twenty digits. Individual numbers carry certain information:
1) the first digits are the code of the state body;
2) then comes the group of this income, one single digit - the payment income code;
3) the next two digits indicate the payment or tax code;
4) the next five digits are the tax item and subitem;
5) then two numbers determine which budget the payment goes to, its level (federal, regional or the budget of any fund);
6) then four numbers indicate the “reason” for payment, there can be three of them:
- payment of your tax (fee, contribution);
- payment of a tax penalty;
- payment of penalties for tax fines.
7) the last three digits indicate income classification:
- tax income;
- not tax;
- from property, etc.
These codes change quite often, maybe even from year to year if the country’s tax system is unstable. Entrepreneurs and accountants simply must know the changes and follow them so as not to send funds to the “wrong” account. And the tax service will be of little interest in the fact that you made a mistake when choosing or writing the code.
KBK changes in the coming year
On July 20, 2016, the Ministry of Finance of the Russian Federation issued order No. 90n, according to which changes were made to the guidelines for the application of budget classification in the Russian Federation. Previously, this procedure was regulated by order of the same ministry dated 2013 No. 65n. Such changes should affect the preparation and implementation of budgets of the budget system of the Russian Federation for the next 3 years (2017, 2018 and 2019).
It follows from this that in 2017, entrepreneurs, paying taxes for the current 16th year, will have to adhere to all changes to the BCC, which are set out in the order of the Ministry of Finance, and not make mistakes when drawing up payment orders. These changes apply to organizations, firms and individual entrepreneurs that operate under the so-called “simplified tax system,” which means a simplified taxation system for them.
Latest news on amended BCC
Changes will come for two codes for now. A new BCC has appeared for the income tax of organizations related to the profits of foreign companies - this is 182 1 01 01080 01 0000 110. The second new thing means that now there will be no separate code for the minimum tax. Now the code for “simplified” will be the same as for the single tax – 182 1 05 01021 01 0000 110.
Table for paying BCC in a new way
Everyone will be able to independently determine the code they need by looking at the table; for this you need to know the purpose of the payment. The table provides a complete list of BCCs for 2017, except for the insurance premium code, they will be approved at the very end of 2016.
So, the KBK directory for 2017:
For VAT 2017
Corporate income tax 2017
| Purpose of payment | KBK |
| Federal budget (except for consolidated groups of taxpayers) | 182 1 01 01011 01 1000 110 |
| To the budgets of the constituent entities of the Russian Federation (except for consolidated groups of taxpayers) | 182 1 01 01012 02 1000 110 |
| To the federal budget (for consolidated groups of taxpayers) | 182 1 01 01013 01 1000 110 |
| To the budgets of the constituent entities of the Russian Federation (for consolidated groups of taxpayers) | 182 1 01 01014 02 1000 110 |
| When implementing production sharing agreements concluded before October 21, 2011 (before the Law of December 30, 1995 No. 225-FZ came into force) | 182 1 01 01020 01 1000 110 |
| From the income of foreign organizations not related to activities in Russia through a permanent representative office | 182 1 01 01030 01 1000 110 |
| From the income of Russian organizations in the form of dividends from Russian organizations | 182 1 01 01040 01 1000 110 |
| From the income of foreign organizations in the form of dividends from Russian organizations | 182 1 01 01050 01 1000 110 |
| From dividends from foreign organizations | 182 1 01 01060 01 1000 110 |
| From interest on state and municipal securities | 182 1 01 01070 01 1000 110 |
| Corporate income tax on income in the form of profits of controlled foreign companies | 182 1 01 01080 01 1000 110 |
Budget classification codes for personal income tax 2017
Transport tax 2017
Insurance premiums to the Pension Fund 2017
| Purpose of payment | KBK |
| For pension insurance in the Pension Fund for employees | 392 1 02 02010 06 1000 160 |
| For pension insurance of an individual entrepreneur for himself based on the minimum wage | 392 1 02 02140 06 1100 160 |
| For pension insurance of an individual entrepreneur for himself with income exceeding 300,000 rubles. | 392 1 02 02140 06 1200 160 |
| For the insurance part of the labor pension at an additional rate for employees on list 1 | 392 1 02 02131 06 1000 160 |
| For the insurance part of the labor pension at an additional rate for employees on list 2 | 392 1 02 02132 06 1000 160 *-will only apply to payment of contributions for 2016 |
Insurance contributions to the Social Insurance Fund 2017
Insurance premiums for compulsory medical insurance 2017
Land tax for companies 2017
UTII 2017
USN 2017
Unified Agricultural Tax 2017
KBK for a patent in 2017
Property tax for individuals 2017
Land tax for individuals 2017
Water tax 2017
KBK for state duty for 2017
| Purpose of payment | KBK |
| On proceedings in arbitration courts | 182 1 08 01000 01 1000 110 |
| On proceedings in the Constitutional Court of the Russian Federation | 182 1 08 02010 01 1000 110 |
| On proceedings in constitutional (statutory) courts of constituent entities of the Russian Federation | 182 1 08 02020 01 1000 110 |
| In proceedings in courts of general jurisdiction, by magistrates. In addition to the Supreme Court of the Russian Federation | 182 1 08 03010 01 1000 110 |
| On proceedings in the Supreme Court of the Russian Federation | 182 1 08 03020 01 1000 110 |
| For state registration: – organizations; – entrepreneurs; – changes made to the constituent documents; – liquidation of the organization and other legally significant actions | 182 1 08 07010 01 1000 110 (if documents for state registration of an organization or entrepreneur are submitted not to the tax office, but to a multifunctional center, then the KBK must be indicated with the income subtype code “8000”, that is, 182 1 08 07010 01 8000 110 (letter from the Federal Tax Service Russia dated January 15, 2015 No. ZN-4-1/193)) |
| For state registration of rights, restrictions on rights to real estate and transactions with it - sale, lease and others | 321 1 08 07020 01 1000 110 |
| For the right to use the names “Russia”, “Russian Federation” and words and phrases formed on their basis in the names of organizations | 182 1 08 07030 01 1000 110 |
| For carrying out actions related to licensing, with certification provided for by the legislation of the Russian Federation, credited to the federal budget | 000 1 08 07081 01 1000 110 |
| For registration of vehicles and other legally significant actions related to changes and issuance of documents for vehicles, registration plates, driver's licenses | 188 1 08 07141 01 1000 110 |
| For carrying out state technical inspection, registration of tractors, self-propelled and other machines and for issuing tractor driver’s licenses | 000 1 08 07142 01 1000 110 (in categories 1–3, the code is indicated depending on the competence of which chief administrator is in charge of administering a specific budget income (Appendix 7 to the instructions approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n). Indicate in digits 1–3 KBK administrator code “000” is not allowed.) |
| For consideration of applications for concluding or amending a pricing agreement | 182 1 08 07320 01 1000 110 |
KBC for fees for services and compensation of state expenses in 2017
KBC on fines in 2017
| Purpose of payment | KBK |
| For violation of the legislation on taxes and fees provided for in Articles 116, 118, 119.1, paragraphs 1 and 2 of Article 120, Articles 125, 126, 128, 129, 129.1, 132, 133, 134, 135, 135.1, as well as the previously in force Article 117 Tax Code of the Russian Federation | 182 1 16 03010 01 6000 140 |
| For violations of the legislation on taxes and fees provided for in Articles 129.3 and 129.4 of the Tax Code of the Russian Federation | 182 1 16 90010 01 6000 140 |
| For violation of the procedure for registering gambling business objects, provided for in Article 129.2 of the Tax Code of the Russian Federation | 182 1 16 03020 02 6000 140 |
| For administrative offenses in the field of taxes and fees provided for by the Code of the Russian Federation on Administrative Offenses | 182 1 16 03030 01 6000 140 |
| For violation of the procedure for using CCT. For example, for violating the rules of technical maintenance of cash registers | 182 1 16 06000 01 6000 140 |
| For violation of the legislation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation (regarding the budget of the Pension Fund of the Russian Federation) | 392 1 16 20010 06 6000 140 issued by the Pension Fund of the Russian Federation in accordance with Articles 48−51 of the Law of July 24, 2009 No. 212-FZ 392 1 16 20050 01 6000 140 |
| For violation of the legislation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation (regarding the budget of the Social Insurance Fund of Russia) | 393 1 16 20020 07 6000 140 |
| For violation of the legislation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation (regarding the budget of the Federal Compulsory Medical Insurance Fund of Russia) | 394 1 16 20030 08 6000 140 |
| For administrative offenses in the field of state regulation of the production and turnover of ethyl alcohol, alcohol, alcohol-containing and tobacco products | 141 1 16 08000 01 6000 140 (if the payment administrator is Rospotrebnadzor) 160 1 16 08010 01 6000 140 (if the payment administrator is Rosalkogolregulirovanie) 188 1 16 08000 01 6000 140 (if the payment administrator is the Ministry of Internal Affairs of Russia) (Chief administrator You can delegate your powers on the administration of individual budget revenues to federal government institutions. In such situations, when transferring payments in categories 14–17 BCC, you must indicate the income subtype code “7000”) |
| For violation of the procedure for working with cash, conducting cash transactions and failure to fulfill obligations to monitor compliance with the rules for conducting cash transactions | 182 1 16 31000 01 6000 140 |
| For violation of the legislation on state registration of legal entities and individual entrepreneurs, provided for in Article 14.25 of the Code of Administrative Offenses of the Russian Federation | 182 1 16 36000 01 6000 140 |
| For evasion of administrative punishment provided for in Article 20.25 of the Code of Administrative Offenses of the Russian Federation | 182 1 16 43000 01 6000 140 |
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