Kbk 18210202140061200160 what tax payment name

KBK 18210202140061200160 in 2021 and 2021 for individual entrepreneurs

The article covers the topic of KBK 18210202140061200160 for the payment of insurance premiums for compulsory pension insurance by individual entrepreneurs until 2021, as well as in 2021 and 2021.
The text provides for individual entrepreneurs a decoding of KBK 18210202140061200160 for 2018 and 2021. Let us analyze what tax individual entrepreneurs will be able to pay under KBK 18210202140061200160 in 2021 and 2021, and what name of payment should be indicated.

In determining the scope of application in 2021 and 2021, KBK 18210202140061200160 will be helped by deciphering the code, which will tell you what tax and for what period the individual entrepreneur can pay under this KBK.

When was the BCC for insurance premiums last updated?

Since 2021, the bulk of insurance premiums (except for payments for accident insurance) began to be subject to the provisions of the Tax Code of the Russian Federation and became the object of control by the tax authorities. As a result of these changes, in most aspects, insurance premiums were equated to tax payments and, in particular, received new, budgetary BCCs.

The presence of a situation where, after 2021, contributions accrued according to the old rules can be transferred to the budget, required the introduction of special, additional to the main, transitional BCCs for such payments.

As a result, starting from 2021, there are 2 BCC options for insurance premiums supervised by the Federal Tax Service. At the same time, the codes for contributions to accident insurance that remain under the control of the Social Insurance Fund have not changed.

From April 23, 2018, the Ministry of Finance introduced new BCCs for penalties and fines on additional tariffs for insurance premiums paid for employees entitled to early retirement. Now BSCs are divided not by periods: before 2017 and after - as before, but according to the results of a special labor assessment.

We talked about the details here.

Current BCCs for insurance premiums, including those changed from April 23, 2018, can be seen in the table by downloading it in the last section of this article.

Changes in the KBK for pension contributions of individual entrepreneurs for themselves from 04/23/2018

From 01/01/17, KBK 18210202140061200160 was cancelled, code 18210202140061210160 was approved instead, and from 04/23/18, the codes for all types of individual entrepreneur income were replaced by a single KBK, the decoding of which determines the purpose of the payment in the form of “Fixed contributions for the payment of an insurance pension”.

The table provides comparative information on the BCC for the transfer of contributions under compulsory pension insurance for individual entrepreneurs in the period before and after 04/23/18.

Question: KBK 18210202140061110160: how to decipher the code in 2019, what tax should I pay?

Answer: KBK 18210202140061110160 is valid from January 1, 2021. And in 2021 too. It is intended for payment of insurance premiums for compulsory pension insurance of individual entrepreneurs:

in a fixed amount to the Pension Fund for income over 300 thousand rubles. to the Pension Fund

BCC for insurance premiums in 2019–2020 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:

In a fixed amount - if the individual entrepreneur earns no more than 300,000 rubles. in year. For such payment obligations in 2019-2020, KBK 18210202140061110160 (if the period is paid from 2017) and KBK 18210202140061100160 (if the period is paid until 2017) 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).

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 2017–2020 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).

Find out about the current fixed payment amount for individual entrepreneurs by following the link.

Individual entrepreneurs and legal entities that hire employees pay pension contributions for them, accrued from their salaries (and other labor payments), according to KBK 18210202010061010160 (if accruals relate to the period from 2017) and KBK 18210202010061000160 (if accruals are made for the period before 2021) .

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Which BCCs are valid for individual entrepreneurs’ insurance premiums in 2021? Have new budget classification codes been introduced for entrepreneurs? What details should I include in payment slips for payment of fixed insurance premiums in 2021? To which BCCs should individual entrepreneurs pay their contributions for 2021? This material contains an overview of the CBC and useful tables. We also recommend that you read “Insurance premiums for individual entrepreneurs for themselves in 2021: new sizes.”

Code structure

In accordance with current legislation (Order of the Ministry of Finance No. 65n), the standard budget classification code includes 20 digits, which are conditionally divided into several groups, each of which includes from one to five characters:

First three digits	Indicate the code of the administrator to whom the specified amount of cash receipts is sent (in this case, the administrator may be a pension or insurance fund, as well as a territorial branch of the Tax Service. For example, to transfer a payment for personal income tax, you need to indicate the code “182” , while contributions to the Pension Fund are made in direction “392”.
Fourth digit	Indicates that the deposited amount belongs to a specific group of cash receipts.
Fifth and sixth digits	Reflect a specific tax code. If we are talking specifically about insurance premiums, then in this case you will need to indicate the value “02”, while all kinds of excise taxes are indicated under the number “03”, and the state duty is translated using the code “08”.
Seventh to eleventh digits	They are written to determine the elements that reveal the item and subitem of the specified amount of income.
Twelfth and thirteenth digits	Reflect the level of the budget to which the specified amount of funds is planned to be transferred. If money is sent to the federal budget, then in this case the code “01” is indicated, the regional budget must be sent using code “02”, while municipal institutions receive the corresponding transfers using codes “03”, “04” and “05” . All other figures characterize insurance and budget funds.
Numbers fourteen to seventeen	Indicate the reason for this operation. The code “1000” reflects the main payment, the code “2100” indicates the accrual of penalties,” fines are paid using the number “3000”, while interest is paid using the code “2200”.
Last three digits	Indicate the category of profit that will be received by the government agency. For example, if funds are transferred to pay the corresponding tax, then in this case they will need to be reflected using code “110”, while all kinds of receipts that are made free of charge are recorded using code “150”.

Adjusting financial statements must be submitted only based on the results of the reporting period (year). Read more in the article. Insurance premium rate codes for 2021 can be found here.

What contributions do individual entrepreneurs pay in 2018?

Since 2021, the procedure for calculating fixed contributions paid by individual entrepreneurs, as well as lawyers and other “private traders” has changed significantly. Previously, the amount of individual entrepreneur’s contributions “for himself” was determined by a formula that included the minimum wage and the tariff rate. From 2018, this formula will be abolished. However, since 2021, instead of it in Article 430 of the Tax Code of the Russian Federation, fixed contribution values have appeared that do not depend on the minimum wage or on any other indicators.

“Pension” contributions from income exceeding 300,000 rubles. in 2018, as before, are calculated as 1 percent of the excess amount. The maximum allowable amount of “pension” contributions also remains. But if now it used to depend on the minimum wage, then in 2021 and beyond its size will be constant and will be a fixed value of “pension” contributions multiplied by 8. All important figures for individual entrepreneurs are in the table below.

Fixed individual entrepreneur contributions for 2018-2020

Type of contributions	2018	2019	2020
“Pension” contributions from income not exceeding 300,000 rubles.	RUB 26,545	RUB 29,354	RUB 32,448
The maximum allowable amount of “pension” contributions	RUB 212,360 (RUB 26,545 ×	RUB 234,832 (RUB 29,354 ×	RUB 259,584 (RUB 32,448 ×
"Medical" contributions	RUB 5,840	RUB 6,884	RUB 8,426

From 2021, the deadline for paying “pension” contributions on income exceeding 300,000 rubles has also changed. Until 2021, this part of the contributions was required to be transferred no later than April 1 of the following year. Starting with reporting for 2021, contributions will need to be paid no later than July 1.

The maximum amount of OPS contributions that an individual entrepreneur must pay for 2021 is 212,360 rubles. (RUB 26,545 x 8), and the maximum 1% contribution is RUB 185,815. (212,360 rubles (total maximum amount of contributions to the compulsory pension insurance of an individual entrepreneur for himself for 2021) - 26,545 rubles (fixed contribution to compulsory pension insurance for 2021)).

KBK for contributions for employees

Codes for mandatory contributions (penalties and fines were discussed above) for citizens officially employed by entrepreneurs in 2021 will look like this:

basic tariff – 182 1 0210 160;
social insurance – 182 1 0210 160;
additional tariff depending on SOUT – 182 1 0210 160 (list 1) and 182 1 0210 160 (list 2);
additional tariff independent of SOUT – 182 1 0220 160 (list 1) and 182 1 0220 160 (list 2).

Attention! Due to recent changes in legislation, the legal information in this article may be out of date! Our lawyer can advise you free of charge - write your question in the form below:

Payment of insurance premiums for 2021: which BCCs

Next, we will tell you to which KBC and within what time frame individual entrepreneurs need to transfer insurance premiums “for themselves” for 2021.

BCC for payment “for yourself” (if income is no more than 300,000 rubles)

Contributions in the form of fixed payments for 2021 must be paid by the individual entrepreneur no later than January 9, 2021 (postponement from December 31, 2017), and in the form of one percent in excess of 300,000 rubles - no later than July 2, 2021 (postponement from July 1 - Sunday) . See “New deadlines for payment of insurance premiums for individual entrepreneurs from 2021“.

The total amount of fixed insurance premiums for 2021 is RUB 27,990. Of these, RUB 23,400 is for OPS. and for compulsory medical insurance – 4,590 rubles. (letter of the Federal Tax Service dated October 25, 2021 No. GD-4-11/21642).

KBC fixed contributions for 2021 for individual entrepreneurs for themselves in 2018

Pension insurance	Health insurance
KBK	182 10210 160	182 10213 160

KBK for payment “for oneself” for oneself (if income is more than 300,000 rubles)

Insurance premiums for the amount exceeding 300,000 rubles for 2021 must be transferred no later than July 2, 2021 (since July 1, 2018 falls on a Sunday).

Payment amount for income within 300,000 rubles. and above this limit they count differently. In addition to the known amount of payments of 23,400 rubles. There is also a variable part. It is calculated at a rate of 1 percent of income over 300,000 rubles. Because of this, entrepreneurs have questions about the code when drawing up a payment order. KBC for insurance premiums for individual entrepreneurs for themselves with income over 300,000 rubles. – 182 10210 160.

BCC for insurance premiums in 2017–2018 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).

Individual entrepreneurs who do not have staff pay 2 types of contributions to the Pension Fund:

In a fixed amount - if the individual entrepreneur earns no more than 300,000 rubles. in year. For such payment obligations in 2021, KBK 18210202140061110160 (if the period is paid from 2017) and KBK 18210202140061100160 (if the period is paid until 2017) are established.

In the amount of 1% of revenue that exceeds RUB 300,000. in year. For corresponding payment obligations accrued before 2021, BCC 18210202140061200160 is established. But contributions accrued in 2017–2018 should be transferred to BCC 18210202140061110160, established for a fixed payment (letter of the Ministry of Finance of Russia dated April 7, 2017 No. 02 -05-10/ 21007).

General KBK table for paying contributions “for yourself”

Below is a summary table with all the necessary BCCs that may be required for individual entrepreneurs to pay fixed insurance premiums “for themselves” in 2021:

Contributions	KBK 2018
For pension insurance
With an income of no more than 300,000 rubles.	182 1 0210 160
With income over 300,000 rubles.	182 1 0210 160
Penalty	182 1 0210 160
Fines	182 1 0210 160
For health insurance
Contributions	182 1 0213 160
Penalty	182 1 0213 160
Fines	182 1 0213 160

If you find an error, please select a piece of text and press Ctrl+Enter.

Current KBK table (insurance premiums in 2017–2018)

In the table below, the KBK codes indicated above are supplemented with codes used when paying penalties and fines for each type of payment.

You can see the BCC for penalties and fines on additional tariffs for insurance premiums for hazardous types of work in this table.

Insurance premiums intended for extra-budgetary funds are required to be paid by both individual entrepreneurs and legal entities. When making payments, the BCC for insurance premiums for 2017–2018 should be used only up-to-date - this is an important factor in the timely recording of payment by its recipient.

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KBK 18210202140061110160: decoding for individual entrepreneurs

This code designation can be deciphered as follows:

182 – code designation of the payment administration operator, that is, in this case it is the Federal Tax Service;
1 – payment affiliation (1 – this is income, 2 – gratuitous deduction);
02 – digital designation of the receipt of contributions (02 – these are social);
02 — budget item/level (02 is regional or subject);
140 – sub-item of budget income;
06 – purpose of budget receipt or budget level (06 is the PFR budget). Other examples: 01 - federal, 02 - regional, and so on;
1110 – reason for expulsion. This combination of numbers means that deductions are related to the payment of insurance premiums;
160 – categorization of income (160 are insurance premiums). Other options: 110 - tax revenues and so on.

The purpose of the budget classification code in question when indicated in tax documents means that the individual entrepreneur’s contribution is deducted to the budget of the Pension Fund of Russia in the form of a fixed or additional payment (1%, if the entrepreneur’s income is more than 300 thousand rubles).

Where to find information about the correct codes

Reforms of various government agencies, improvement of the tax system, changes in legislation lead to the fact that BCCs are changing. Therefore, when generating payment slips, it is best to check the relevance of the available information.

The budget classification code can be clarified in several ways:

at the Federal Treasury Department - by telephone, in person or by sending a corresponding request;
having read the Order of the Ministry of Finance of Russia No. 65n - contains all the information about the KBK;
on the official website of the Federal Tax Service https://www.nalog.ru/ (here you can immediately generate payment orders yourself).

Additional explanations

The code designation in question is valid in the current calendar year in accordance with order number 132n (dated June 8, 2018).

All types of legal entities are required to pay not only tax deductions, but also insurance contributions to various types of funds not related to the budget: medical, pension, and so on. Individual entrepreneurs are required to pay two types of insurance premiums:

fixed: 29,354 rubles for 2021, with income up to 300 thousand rubles;
additional: in the amount of 1 percent of income over 300,000 rubles.

We also note that since the beginning of 2021, the budget revenue administrator has changed in the code designation under consideration. Instead of the Pension Fund of Russia, it became the Federal Tax Service (the numbers “182” at the beginning of this KBK), so all insurance contributions now go through the tax office. As a result, legal entities must make all fixed payments from January 1, 2021 to the Pension Fund according to BCC 182 1 0210 160 to the Federal Tax Service.

Insurance premiums, charged at the rate of 1 percent when the income portion exceeds 300 thousand rubles, from time to time mislead individual entrepreneurs, since the Ministry of Finance periodically tries to supplement the KBK classifier with certain codes. Therefore, a reasonable question arises: “to which code should I pay these insurance premiums?” The Ministry of Finance planned at the beginning of 2021 to divide fixed and additional insurance premiums into two different BCC codes in order to separate them from each other. However, he decided to designate them with the same digital code (orders numbered: 255n - dated December 27, 2021 and 35n - dated February 28, 2018). Therefore, additional deductions in the amount of 1 percent when exceeding 300 thousand rubles must be paid to the Pension Fund of the Russian Federation according to BCC 18210202140061110160.

We also note that when agreeing on budget codes for 2021, a misunderstanding once again arose due to the fact that the Ministry of Finance of the Russian Federation, in order number 132n (dated June 8, 2018), did not explain in deciphering the code the deduction of additional contributions in the amount of 1- th percent if the income portion of the legal entity exceeds 300 thousand rubles. Nevertheless, according to order number 132n, in the coming year, payment of insurance contributions by an individual entrepreneur, fixed and additional, must also be made according to the code in question 18210202140061110160.

The functioning of the country’s financial system is based on a clear classification of incoming payments: cash flows from the collection of taxes, penalties, fines, contributions and other revenues are taken into account separately for each type and characteristics. Such a distinction is ensured by the use of the developed payment coding system by direction, i.e. using the cipher system - KBK. Let's figure out what transfers are accompanied by KBK 182 1 0210 160, and what features of these payments should be taken into account by the accountant.

KBK 18210202140060000160

How is KBK 18210202140060000160 deciphered in 2021? What tax payment is hidden behind this decoding. The procedure for applying this budget classification code.

Legal entities and individuals regularly encounter budget classification codes, abbreviated KBK, when it is necessary to make a particular payment to the budget. These may be taxes, contributions, duties, interest on them, as well as fines, penalties, surcharges and other payments.

As a rule, the tax code differs from the codes for penalties and fines by only two digits. In this regard, it is very convenient to use templates for a particular collection.

Such a template is KBK 18210202140060000160. It stands for a code for an individual entrepreneur without any employees, for transferring contributions to compulsory pension insurance for oneself at a fixed rate and other payments for this contribution.

Using the template is not difficult. The main thing to remember is that the variable part is 14-17 digits. By substituting the desired combination of numbers there, you can make any payment under the OPS.

For example, if an individual entrepreneur wants to contribute the amount of the contribution to the budget, the 14-17 category is converted into the number 1110. If we are talking about a penalty for the compulsory social security contribution - 2110, and if you need to pay a fine, then - 3010.

Read more: Consortium agreement for participation in the tender sample

The main thing is not to mix it up, then the money will definitely reach the address.

KBK 18210202140061110160: transcript 2021

What tax does this code represent? In 2021, BCCs are applied in accordance with the order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n. Codes for 2021 and 2019 were approved by order No. 132n dated 06/08/2018.

The obligation to pay not only taxes, but also insurance contributions (IC) to extra-budgetary funds applies to all companies and individual entrepreneurs. Businessmen working as one person transfer two types of contributions to the Pension Fund for themselves:

In an established fixed amount (26,545 rubles in 2021; 29,354 rubles in 2021), the amount of which does not depend on income within 300 thousand rubles;
Additional (in the amount of 1%) - from income over 300 thousand rubles.

Due to the change of administrator (Federal Tax Service instead of Pension Fund), transfers of insurance premiums from 2021 are controlled by tax authorities. This resulted in changes to the BCC for the corresponding payments. Fixed contributions of entrepreneurs to the Pension Fund from 2021. are carried out according to BCC 182 1 0210 160. Moreover, this code applies only to contributions for periods from 01/01/2017.

SV, the value of which is calculated as 1% of the amount above the three hundred thousandth level of income, periodically confuses entrepreneurs - what code should these contributions be paid to? It was assumed that from the beginning of 2021, payments for fixed and additional SVs would be differentiated by separate BCCs, but the legislator soon changed his decision, approving a single code for both types of SVs for 2021 and subsequent years (orders No. 255n dated 12/27/2017 and 02/28/2018 No. 35n). That is, 1% of the additional contribution of the Pension Fund also needs to be paid to KBK 18210202140061110160.

The approval of the BCC for 2021 has once again caused disagreements on this issue. The fact is that the Ministry of Finance in order No. 132n dated 06/08/2018 in the wording of the code again did not clarify the information on the transfer of amounts of additional contributions (1%), when it comes to exceeding the income threshold of 300 thousand rubles.

According to Order No. 132n, in 2021, payment of all options for “pension” insurance contributions of individual entrepreneurs (fixed and additional) will be accompanied by the same code 18210202140061110160.

What BCCs for insurance premiums are established for the Social Insurance Fund in 2017–2018

Payments to the Social Insurance Fund are classified into 2 types:

paid towards insurance for sick leave and maternity leave;
paid towards insurance for accidents and occupational diseases.

Individual entrepreneurs working without hired employees do not list anything in the Social Insurance Fund.

Individual entrepreneurs and legal entities working with hired personnel transfer payments for them to the Social Insurance Fund:

for sick leave and maternity insurance - using KBK 18210202090071010160 (if we are talking about accruals made since 2017) and KBK 18210202090071000160 (if accruals were made before 2017);
for insurance against accidents and occupational diseases - in the amount determined taking into account the class of professional risk by type of economic activity, using BCC 393 1 0200 160.

Individual entrepreneurs and legal entities concluding civil contract agreements with individuals pay only the second type of contributions, provided that this obligation is specified in the relevant agreements.

Read more about the specifics of calculating insurance premiums when signing civil contracts in the article “Contract and insurance premiums: nuances of taxation .

from fourteenth to seventeenth	reason for payment
from eighteenth to twentieth	state budget income category	— insurance premiums

Digit p/p	Encodes	Decoding KBK 18210202140060000160
from first to third	recipient/addressee of payment	— Federal Tax Service
fourth	group of cash receipts	- income
from fifth to sixth	tax code	— insurance contributions for compulsory social insurance
from seventh to eleventh	budget item code	— OPS
from twelfth to thirteenth	budget ownership

What is the tax according to KBK 18210202140061110160: decoding 2021 for individual entrepreneurs Tax Review