How BCC for taxes and insurance premiums have changed since 2021: comparative table

When to pay tax

General approach

As a general rule, personal income tax must be paid in 2021 no later than the day following the day the employee (individual) was paid income. So, let’s say the employer paid the salary for January 2021 on February 9, 2021. The date of receipt of income will be January 31, 2021, the date of tax withholding will be February 9, 2021. The date no later than which personal income tax must be paid to the budget, in our example – February 11, 2021.

Benefits and vacation pay

Personal income tax withheld from temporary disability benefits, benefits for caring for a sick child, as well as from vacation pay must be transferred no later than the last day of the month in which the income was paid. For example, an employee goes on vacation from March 6 to March 23, 2017. Vacation pay was paid to him on March 1. In this case, the date of receipt of income and the date of withholding personal income tax is March 1, and the last date when personal income tax must be transferred to the budget is March 31, 2021.

In general, pay the withheld personal income tax in 2021 to the details of the Federal Tax Service with which the organization is registered (paragraph 1, clause 7, article 226 of the Tax Code of the Russian Federation). Individual entrepreneurs, in turn, pay personal income tax to the inspectorate at their place of residence. However, individual entrepreneurs conducting business on UTII or the patent taxation system transfer tax to the inspectorate at the place of registration in connection with the conduct of such activities.

Also see “Personal Income Tax Payment Deadline in 2021: Useful Tables.”

BCC for contributions for 2021: contribution amounts, arrears, penalties and fines

In connection with the transfer of powers to administer insurance premiums to the Federal Tax Service of Russia, it is important to correctly fill out the details of the payment order (letter of the Federal Tax Service of Russia dated December 1, 2016 No. ZN-4-1/ [email protected] ), namely:

• in the “TIN” and “KPP” details of the recipient of the funds - indicate the “TIN” and “KPP” of the tax office to which the calculation of insurance premiums will be submitted;
• in the “Recipient” detail - the abbreviated name of the Federal Treasury body and in brackets - the abbreviated name of the tax inspectorate;
• in the details “KBK” - a code consisting of 20 characters, while the first three characters must take the value “182” - Federal Tax Service.

Order of the Ministry of Finance of Russia dated December 7, 2016 No. 230n (hereinafter referred to as Order No. 230n) amended the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. Thus, the BCC was introduced for the transfer of insurance premiums, penalties and fines to the tax authorities, including for billing periods (calendar years) that expired before 01/01/2017 and starting from 01/01/2017.

Currently, Order No. 230n was registered with the Russian Ministry of Justice. Therefore, we will use the comparative table prepared by the Federal Tax Service of Russia.

The table shows that to transfer arrears of contributions, penalties and fines for 2021 to the tax office, employers need to use the following codes:

• 182 1 0200 160 – arrears in contributions to compulsory pension insurance;
• 182 1 0200 160 – penalties on contributions to compulsory pension insurance;
• 182 1 0200 160 - fines on contributions to compulsory pension insurance;
• 182 1 0200 160 - arrears on contributions to VNiM;
• 182 1 0200 160 — penalties on contributions to VNiM;
• 182 1 0200 160 — fines on contributions to VNiM;
• 182 1 0211 160 – arrears in contributions to compulsory health insurance;
• 182 1 0211 160 — penalties for contributions to compulsory health insurance;
• 182 1 0211 160 - fines on contributions for compulsory health insurance.

And for periods from 01/01/2017, the codes for contributions, penalties and fines are as follows:

• 182 1 0210 160 — contributions to compulsory pension insurance;
• 182 1 0210 160 — penalties on contributions to compulsory pension insurance;
• 182 1 0210 160 - fines on contributions to compulsory pension insurance;
• 182 1 0210 160 — contributions to VNiM;
• 182 1 0210 160 — penalties on contributions to VNiM;
• 182 1 0210 160 — fines on contributions to VNiM;
• 182 1 0213 160 — contributions for compulsory health insurance;
• 182 1 0213 160 — penalties for contributions to compulsory health insurance;
• 182 1 0213 160 - fines on contributions for compulsory health insurance.

KBK in 2021

In connection with the publication of Order No. 230n of the Ministry of Finance of Russia dated December 7, 2016, some BCCs changed in 2017. So, for example, the BCC for insurance premiums has changed. See “KBK for insurance premiums in 2021: table with explanation.”

However, the BCC for personal income tax for employees in 2021 did not change and remained exactly the same. The BCC on personal income tax for individual entrepreneurs has not undergone any amendments. We present in the table the current main BCCs for 2021 for income tax.

Sample payment order 2021

The budget classification code (BCC) must be indicated in field 104 of the payment order for the payment of personal income tax.

Accordingly, if a tax agent transfers personal income tax in 2021, the payment order may look like this:

When filling out the payment form (field 104), it makes sense to carefully indicate the BCC for personal income tax in 2021. Inaccuracy in even one figure will lead to incorrect posting of payments in the budget. The payment will have to be “searched” and clarified. The correct BCC for personal income tax for 2021 is a very important “moment”.

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26.12.2016

BCC for VAT in 2021 for legal entities

The picture below shows cases in which it is necessary to file a VAT return, as well as make a transfer to the budget.
Payments should indicate the KBK VAT 2021. directly for legal entities 09/23/2016
With established BCC for VAT in 2021. can be found in the table below.

KBC for VAT in 2021 (table)

When should simplifiers pay VAT?

If a company/organization operates under the simplified tax system, it is not a VAT payer in accordance with Article No. 346.11, paragraph 2.3 of the Tax Code of the Russian Federation. For this reason, VAT should only be paid in certain situations, such as:

1. If the company/organization issued an invoice to the buyer/customer including VAT (this is stipulated in Article No. 173, paragraph 5, subparagraph 1 of the Tax Code of the Russian Federation).
2. If the company/organization performed the duties of a tax agent (for example, registration of lease/purchase of property owned by municipal/federal property, sale of confiscated property, purchase of goods/work/services from foreign persons not registered for tax purposes in the Russian Federation, mediation with such persons ). This paragraph is approved by Article No. 161 of the Tax Code of the Russian Federation.
3. If the company/organization conducted business in accordance with a simple/investment partnership agreement (based on Article No. 174.1 of the Tax Code of the Russian Federation).
4. If the company/organization conducted general business as a concessionaire in accordance with the concession agreement (based on Article No. 174.1 of the Tax Code of the Russian Federation).
5. If the company/organization performed duties as a trustee under a trust management agreement for one or another property (based on Article No. 174.1 of the Tax Code of the Russian Federation).

In all the situations described above, the company/organization is required to file a VAT return, as well as transfer the tax to the budget. Payments should indicate the KBK VAT 2017 directly for legal entities. Among other things, the company/organization needs to pay VAT when importing goods (based on Article No. 346.11, paragraph 2.3 of the Tax Code of the Russian Federation). The payment form must indicate the KBK VAT 2021 (in field 104).

To which KBK should VAT be transferred in 2021? (example)

LLC "Melnitsa" applies the simplified tax system. In October 2021 The company, at its own request, issued an invoice to the potential buyer in the amount of 118 thousand rubles. including VAT of 18 thousand rubles. Experts propose to consider in detail what consequences may arise for Melnitsa LLC.

Due to the fact that this company issued an invoice including VAT, it needs to submit a VAT return for the fourth quarter of 2016. The declaration should indicate the KBK VAT code for the 4th quarter of 2017, which is the following combination of numbers: 182 1 0300 110.

This document should be submitted no later than the deadline, namely before 01/25/2017. (according to Article No. 174, paragraph 5, paragraph 1 of the Tax Code of the Russian Federation).

Here you should pay attention to the fact that the declaration of LLC “Melnitsa” must be submitted electronically. Also, the company will need to transfer the VAT that was indicated in the invoice to the budget no later than January 25, 2017. (this is indicated in article No. 174, paragraph 4 of the Tax Code of the Russian Federation), and in the payment slip indicate the KBK VAT 2021. A fragment of the payment can be found below.

Experts recommend paying attention to the following point. If a particular company/organization needs to transfer VAT, but did not manage to do it on time, then it will have to pay additional funds in the form of a late fee (according to Article No. 75 of the Tax Code of the Russian Federation). In this case, the payment order must indicate the KBK penalty for VAT 2021.

The payment for the penalty must be completed according to the sample presented below:

Field 104 is filled in by the KBK for VAT penalties. Field 105 of the payment slip is filled in with “AP” if the penalty is paid in accordance with the act, or with “AR” if the penalty is transferred in accordance with the executive document. Field 107 is filled with the symbol “0”, field 108 – with the document number for the amount of the penalty. Field 109 must contain the date of the document being drawn up.

We remind you that the amount of the penalty can be calculated using the following formula:

Finally, it is worth noting that from 01/01/2016. The Bank of Russia made a decision regarding the equation of the refinancing rate to the key rate (based on Directive No. 3894-U of the Central Bank of the Russian Federation dated December 11, 2015). And from June 14, 2016 The key rate is 10.5%.

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Paying taxes in 2021: new rates

The procedure for paying income tax in 2021 depends on the tax rate, which depends on the type of income (profit). See 2021 Income Tax Rates: Table.

As a general rule (and most often), income tax must be paid to budgets of two levels:

• 3 percent of the profit amount - to the federal budget (if the Tax Code of the Russian Federation does not establish a zero rate);
• 17 percent of the profit amount goes to the regional budget (unless the Tax Code of the Russian Federation and regional legislation provide for other rates). This procedure is provided for in paragraph 1 of Article 284 of the Tax Code of the Russian Federation.

3% goes to the federal budget and 17% goes to the regional budget. Apply these rates to profits received from 1 January 2021. For 2021 profits, apply different rates: 2% to the federal budget and 18% to the regional budget.

To summarize: where to find out KBK

To summarize the above, we note: tax legislation obliges citizens (including individual entrepreneurs and legal entities) to pay personal income tax.

However, in order for the payment to go through on time, you must accurately enter the details, including BCC. In this case, the contribution will be received as intended.

Inaccurate indication of the code results in the payment type being identified incorrectly.

Although the funds have already been transferred, the taxpayer remains a debtor.

If an error was discovered after submitting documents, you can submit a statement to the tax service with updated information.

Then no late fees will be charged.

Where can I find out the BCC for personal income tax on employee income in 2017?

They have been indicated in the lists and tables above. You can also obtain current classification codes from special reference books.

There is another option. You can contact the tax office directly for advice.

Our staff will help you understand changes in legislation and find the current classification code.

Note that the BCCs remain largely unchanged. You need to check all the numbers before filling out the form.

You should also carefully read the submitted payment order samples to fill out the form without errors.

Then the paid amount will be transferred on time and as intended.

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KBK 2015 NEW codes for classification of budget revenues of the Russian Federation

When is personal income tax transferred?

Tax agents fill out a sample payment document and transfer contributions within the period established by law.

Personal income tax withheld from wages must be paid no later than the day following the date the amount is transferred to the employee.

Regarding vacation pay, a different rule applies.

Here the tax should be transferred no later than the end of the month in which payments were made to employees.

Let’s imagine a situation where an employee takes a vacation in March 2017, from the 13th to the 26th.

He receives vacation pay on March 6; according to the above rule, the deadline for transferring personal income tax is March 31.

Important: in accordance with paragraph 4 of Article 226 of the Tax Code, personal income tax is withheld strictly during the actual payment of the amount to the employee.

Let's look at a sample payment document. The BCC for personal income tax on employee income in 2021 is entered in field 104.

The code for transferring the fine is also reflected there.

The BCC for personal income tax on employee income is entered when filling out form 3-NDFL.

This code is not required to issue a 2-NDFL certificate. There are enough codes indicating the type of income and deductions.

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Correction of errors in the KBK for VAT in 2020 and 2021

Payment orders are filled out according to the rules established by the Ministry of Finance of Russia. To pay VAT, you must enter the corresponding 20-digit BCC in field 104 of the payment slip.

If an organization indicates an incorrect code for a tax, penalty or fine, the payment will be frozen and you will need to clarify the details. To do this, you need to send an application to the tax service to clarify the payment. Previously, the Ministry of Finance reported that an incorrectly specified BCC is not considered a critical error.

If an application for clarification of payment is received by the Federal Tax Service after the deadline for transferring the tax, there will be no fine. The date of payment is the date of payment according to the incorrect BCC. If late fees have already been accrued, they will be removed upon receipt of the application. To avoid claims from regulatory authorities, check the payment order details before transferring VAT.

Author of the article: Irina Smirnova

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How are personal income tax fines calculated?

When filling out payment slips, it is important to indicate the correct BCC for personal income tax on employee income in 2021.

This determines whether the payment will be received from the individual entrepreneur or organization within the time limits established by law.

In case of delay in reporting or payment, the taxpayer is assessed a fine. The amounts look like this:

1. Late payment of personal income tax – 20% of the contribution amount.
2. Indication of incorrect information in reporting – 500 rubles per document.
3. Late submission of form 6-NDFL – 1000 rubles for each month.
4. Late provision of a certificate in form 2-NDFL – 200 rubles.

Important: on the basis of Article 217 of the Tax Code, a number of payments are exempt from personal income tax, including financial assistance in the amount of up to 4,000 rubles, compensation, and pregnancy benefits.

It is worth considering that if the report in Form 6-NDFL is not submitted within 10 days after the deadline, transactions on bank accounts and electronic transfers may be suspended by the tax service.

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