18210202140060000160 Kbk decryption 2021 for individual entrepreneurs

Payment amounts

The total mandatory fixed payment for insurance premiums of individual entrepreneurs for 2021 is 40,874 rubles. It includes a contribution to compulsory health insurance – 32,448 rubles. and compulsory medical insurance contribution – 8426 rubles. (clauses 1, 2, clause 1, article 430 of the Tax Code of the Russian Federation).

The deadline for payment of the fixed payment for 2021 is no later than December 31, 2020. You can pay your fees in installments throughout the year or in one lump sum. Transfer contributions for compulsory medical insurance and compulsory medical insurance to the Federal Tax Service in two separate payments:

• ;
• An example of a payment with income of 1 percent in 2020.

BCC of a fixed contribution to OPS – 182 1 02 02140 06 1110 160.

BCC of a fixed contribution for compulsory medical insurance – 182 1 02 02103 08 1013 160.

If the fee is paid to the wrong BCC, it will be stuck in unclear payments. The tax office will not see it and may charge a penalty on the amount owed. However, this is illegal - after all, an error in the BCC is not a basis for recognizing the obligation to pay the contribution as unfulfilled (Letter of the Federal Tax Service of Russia dated October 10, 2016 No. SA-4-7/).

If you made a mistake with the KBK, fill out an application to search (clarify) the payment. In the application, indicate the type of insurance premium, the BCC for which it was paid and the tax period (the year for which it was paid). A document confirming payment of this fee must be attached to the application.

KEEP IN MIND

Federal Law No. 172-FZ dated 06/08/2020 for individual entrepreneurs affected by coronavirus reduced the monthly fixed contributions to compulsory pension insurance (for themselves) by 1 minimum wage for the entire 2021 - from 32,448 rubles. up to 20,318 rubles. For more information, see “Features of payment of insurance premiums by organizations and individual entrepreneurs for the 2nd quarter of 2020.”

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.

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.

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

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KBK 18210202140060000160 should be understood as a group of codes used by individual entrepreneurs when deducting insurance contributions for pension insurance.

Individual entrepreneurs pay insurance premiums and, in the absence of employees, what tax an entrepreneur can pay with KBK18210202140060000160 will be helped by deciphering the information encoded in it.

Let's analyze what the decoding of KBK 18210202140060000160 looks like in 2021, what tax is transferred under each code of this group and how to pay penalties and fines associated with these taxes. Let's figure out how the procedure for applying KBK 18210202140060000160 has changed in 2018-2019, what tax an individual entrepreneur can pay by indicating this code, and what KBK 18210202140060000160 will look like for paying penalties.

For individual entrepreneurs, the decoding of KBK 18210202140060000160 in 2021 is as follows:

- combine a subgroup to list individual entrepreneurs for themselves by year:

- contribution from 2021 - contribution for 2021 - contribution from income above the limit for 2016 - penalties for 2021 - fine from 2021 - pennies for 2021 - fine for 2016

The budget classification code 18210202140060000160 combines codes that differ in numbers in block 14 to 17.

Decoding the first digit from this block allows you to determine which category of payments it belongs to. Depending on the combination of the remaining numbers, you can understand for what period the tax, fine or penalty was paid under KBK 18210202140060000160 (indicating the code for this tax). The result of decoding KBK 18210202140060000160 will help the individual entrepreneur select the required option from a group of codes.

The criterion for selecting a code from a group is the fact for which period it is listed. For example, when transferring tax for 2021, you should indicate from the KBK group 18210202140060000160, a code containing digits 14 to 17 in a block of numbers, and in the name of the payment specify which contribution is being transferred.

OSN | USN | UTII | Unified Agricultural Sciences | PSN | NPD | | Organizations | Entrepreneurs | with employees | without employees | Citizens

In our tables you will find the BCCs necessary to correctly fill out field 104 of payments for the transfer of taxes/contributions in 2018.

When was the BCC for insurance premiums last updated?

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. But let's go in chronological order. 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.

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.

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.

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:

1. 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).

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 2017–2020 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).

KBC for insurance premiums

A budget classification code is a combination of numbers that characterizes a monetary transaction. This is a convenient way to group budget revenues from organizations and individual entrepreneurs. On June 6, 2021, the Ministry of Finance published new BCC codes for penalties and fines on additional tariffs for insurance premiums. BCC from January 2021 are determined by order of the Ministry of Finance dated 06/06/2019 No. 86n. BCCs for contributions to compulsory social insurance are indicated in Appendix No. 1.

The cloud service Kontur.Accounting helps generate payment orders with current BCCs for paying taxes.

We will tell you how to choose a code for transferring insurance premiums.