KBK table on insurance premiums for 2021

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, from 2021, there are 2 BCC options for insurance premiums supervised by the Federal Tax Service: for periods before December 31, 2021 and for periods after January 2021. At the same time, the codes for contributions to accident insurance that remain under the control of the Social Insurance Fund have not changed.

Read more about KBK in this material.

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. KBK began to be 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.

From January 2021, BCC values ​​were determined in accordance with Order of the Ministry of Finance dated June 8, 2018 No. 132n. These changes also affected codes for penalties and fines on insurance premiums at additional tariffs. If in 2021 the BCC for penalties and fines depended on whether a special assessment was carried out or not, then at the beginning of 2021 there was no such gradation. All payments were made to the BCC, which is established for the list as a whole.

We talked about the nuances in the material “From 2021 - changes in the KBK.”

However, from April 14, 2019, the Ministry of Finance returned penalties and fines for contributions under additional tariffs to the 2021 BCC.

In 2021, the list of BCCs is determined by a new order of the Ministry of Finance dated November 29, 2019 No. 207n, but it has not changed the BCC for contributions. Find out which BCCs have changed here.

Thus, the last update of the BCC on insurance premiums took place on April 14, 2019. Nothing else has changed yet, and these same BCCs will be in effect in 2021 (Order of the Ministry of Finance dated 06/08/2020 No. 99n).

All current BCCs for insurance premiums, including those changed as of April 14, 2019, can be seen in the table by downloading it in the last section of this article.

How did the BCC change in 2021-2021 and were there any changes to the BCC for taxes?

If you want to send a letter to someone by Russian Post, you must indicate the address of the destination and recipient.
The budget classification code plays the role of the address for payment to the budget or declaration. The payer indicates the BCC in 2021-2021 in the payment order, and the treasury sends the money to the budget of the appropriate level for a specific item and sub-item of income. The same is with reporting: BCC 2021-2021 contains information both about the tax itself and about the taxpayer. IMPORTANT! KBK in 2021-2021 is used not only by legal entities and businessmen. Ordinary citizens also use them, paying, for example, property taxes based on notifications received from the tax office.

The list of KBK changes regularly. It is approved by the Russian Ministry of Finance. Thus, in 2021, the procedure for generating codes, their structure and principles of assignment, approved by departmental order dated 06/08/2021 No. 99n, is applied. The list of BCCs for 2021 is determined by Order of the Ministry of Finance dated November 29, 2021 No. 207n (initially, Order No. 86n dated June 6, 2021 was adopted for this purpose, but Order 207n replaced it). In 2021, the procedure and list from the Order of the Ministry of Finance dated 06/08/2021 No. 132n were in effect.

Despite the replacement of regulatory legal acts, the BCC for 2021 for taxes and contributions has not changed compared to 2021. But their list was expanded - new BCCs were introduced for fines under the first part of the Tax Code. In addition, the CBC for administrative fines imposed in accordance with Chapter 15 of the Code of Administrative Offenses of the Russian Federation has been updated.

The previous (significant) change to the BCC occurred in 2021 and was associated with the transfer of insurance premiums (except for injuries) under the control of the tax service. That is, the recipient of these funds was the budget, and not an extra-budgetary fund. Accordingly, changes were required in the main BCCs for such payments. Subsequently, the Ministry of Finance adjusted the BCC several times for contributions to compulsory pension insurance accrued at additional tariffs.

Since 2021, the BCC has been introduced for the NAP of self-employed citizens - 182 1 0500 110.

There were no other significant changes that would be significant in 2021-2021 in the BCC list.

New details for payments and KBK

First, a little peace of mind - until April 30, 2021, both new and old accounts will be valid for payments to the budget, i.e., if you transfer funds according to old details, they will not be lost.

A cheat sheet for the new details is attached to the Federal Tax Service letter dated 10/08/2021 No. KCH-4-8/ [email protected] “Clerk” published news about this with a table attached to it.

What you need to pay attention to:

• name of the territorial body of the Federal Treasury;
• BIC;
• name of the receiving bank.

And most importantly, three account numbers will be valid for some time in the new year:

• bank account number of the recipient of the funds (number of the bank account included in the single treasury account (STA));
• recipient's account number (treasury account number);
• number of the current bank account of the territorial body of the Treasury .

Obviously, the filling out procedure has not been simplified for entrepreneurs. In the new year, it is better to immediately indicate new accounts (the number of the bank account that is part of the single treasury account (STA)) and rebuild to the new order immediately.

As for the BCC for personal income tax for 2021, changes have been made thanks to new progressive tax rates.

To transfer tax withheld from the base in excess of 5 million rubles, you must use the KBK 18210102080011000110.

New codes have also appeared for transferring tax payments to municipal districts:

18210504060021000110 - tax levied in connection with the use of the patent taxation system, credited to the budgets of municipal districts;

18210601020141000110 — property tax for individuals, levied at the rates applied to taxable objects located within the boundaries of municipal districts;

18210606032141000110 — land tax from organizations owning a land plot located within the boundaries of municipal districts;

18210606042141000110 — land tax from individuals who own a land plot located within the boundaries of municipal districts.

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, from 2021, there are 2 BCC options for insurance premiums supervised by the Federal Tax Service: for periods before December 31, 2021 and for periods after January 2021. 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, 2021, the Ministry of Finance introduced new BCCs for penalties and fines on additional tariffs for insurance premiums paid for employees entitled to early retirement. KBK began to be divided not by periods: before 2017 and after - as before, but according to the results of a special labor assessment.

From January 2021, the BCC values ​​were determined according to the order of the Ministry of Finance dated 06/08/2021 No. 132n. These changes also affected codes for penalties and fines on insurance premiums at additional tariffs. If in 2021 the BCC for penalties and fines depended on whether a special assessment was carried out or not, then at the beginning of 2021 there was no such gradation. All payments were made to the BCC, which is established for the list as a whole.

However, from April 14, 2021, the Ministry of Finance returned penalties and fines for contributions under additional tariffs to the 2021 BCC.

In 2021, the list of BCCs is determined by a new order of the Ministry of Finance dated November 29, 2021 No. 207n, but it has not changed the BCC for contributions. Find out which BCCs have changed here.

Thus, the last update of the BCC on insurance premiums takes place from 04/14/2021. Nothing else has changed yet, and these same BCCs will be in effect in 2021 (Order of the Ministry of Finance dated 06/08/2021 No. 99n).

BCC for insurance premiums in 2020–2021 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 2020-2021, 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).

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) .

You will find a sample payment order for contributions to compulsory pension insurance for employees in ConsultantPlus. If you do not already have access to this legal system, a full access trial is available for free.

What BCCs for FFOMS contributions are established in 2020–2021

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).

You will find a sample payment order for compulsory medical insurance contributions for employees in ConsultantPlus. You can get a trial full access to K+ for free.

What BCCs for FFOMS contributions are established in 2021–2021

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).

Other KBK from this category:

What BCCs for insurance premiums are established for the Social Insurance Fund in 2020–2021

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 make payments for them:

• 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) - contributions are administered by the Federal Tax Service;
• 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 - contributions are transferred directly to the Social Insurance Fund.

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.

A sample payment order for contributions to OSS from VNiM for employees can be found in ConsultantPlus. You can get a trial full access to K+ for free.

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

Results

Insurance premiums intended for extra-budgetary funds are required to be paid by both individual entrepreneurs and legal entities. BCC for insurance premiums for 2020–2021 when making payments, you should use only current ones - this is an important factor in the timely recording of payment by its recipient.

Sources:

• Tax Code of the Russian Federation
• Order of the Ministry of Finance of Russia dated November 29, 2019 No. 207n
• Order of the Ministry of Finance of Russia dated 06/08/2018 No. 132n

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

When is the BCC applied for social insurance contributions 18210202090071000160

To pay social security contributions, another budget classification code is provided: 18210202090071000160 (KBK). What is the decoding in 2021, what tax, or rather insurance premium, should be indicated by this KBK?

This code is also provided for the payment of insurance premiums in case of disability and in connection with maternity, but only for periods that expired before administrative functions were transferred to the Federal Tax Service, that is, until 01/01/2017. If it is necessary to pay such contributions, policyholders apply the following BCC :

• 18210202090071000160 – for transferring insurance premiums (including arrears, debts, recalculations);
• 18210202090072100160 – for penalties on insurance premiums;
• 18210202090073000160 – to pay off the corresponding fines.

Read more: Application for another leave sample

In this article, we will consider what tax for 2021 must be paid according to KBK 18210202090072110160. The values ​​of the codes are approved in the order of the Ministry of Finance of Russia No. 65n dated 07/01/13. The current version of the order was adopted on 06/22/18. So, in what cases is it necessary to enter field 104 payment order code above?