New BCCs for insurance premiums in 2021: table

New KBK

BCCs change quite often, and 2021 was no exception. Several new codes have been introduced at once - all of them are presented in the following table.

Codes that appeared in 2021

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

Codes that are valid in 2021 for different taxes

The following is a complete list of budget tax classification codes that are in effect in 2021.

VAT

KBK for corporate income tax

Personal income tax

Transport tax

Organizational property tax

Land tax for organizations

Water tax

Insurance contributions for pension insurance (former contributions to the Pension Fund)

Insurance contributions for social insurance (former contributions to the Social Insurance Fund)

Insurance premiums for compulsory medical insurance

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

BCC for special tax regimes

For those who use special regimes, the following BCCs apply.

UTII

simplified tax system

Unified agricultural tax

Patent

KBK for payment of state duty in 2018

KBC for payment of fines

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.

Transitional table of KBK codes for 2018

As you know, from the beginning of 2021, the administration of insurance premiums was transferred from the funds to the Tax Service. The exception was traumatic contributions - they remained under the jurisdiction of the Social Insurance Fund. In this regard, the structure of the budget classification codes itself has changed. Therefore, if you have to pay debts for past tax periods, the transitional BCCs, which are presented in the following three tables, will be useful:

• the first contains the BCCs for which contributions must be paid for employees;
• the second contains codes that entrepreneurs use when paying contributions for themselves;
• the third part lists the KBK for payment of pension contributions at additional rates.

Employee contributions

IP contributions

Pension contributions at additional rates

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