List of new KBK from PF
Legal entities
CodeName KBK39210202010061000160insurance premiums39210202010062000160penalties39210202010063000160finesfor compulsory pension insurance, enrolled in the Pension Fund for payment of the insurance part of the labor pension39210202020061000160insurance premiums39210202020062000160penalties39210202020063000160fines
for compulsory pension insurance in the Russian Federation, enrolled in the Pension Fund for payment of the funded part of the labor pension39210202080061000160insurance premiums39210202080062000160penalties39210202080063000160fines
organizations using the labor of flight crew members of civil aviation aircraft to pay supplements to pensions39210202041061000160Additional contributions to the funded part of the labor pension and employer contributions in favor of insured persons paying additional insurance contributions II. IndividualsCodeName KBK 39210202030061000160insurance premiums39210202030062000160penalties39210202030063000160fines
in the form of a fixed payment, credited to the Pension Fund for payment of the insurance part of the labor pension39210202040061000160insurance premiums39210202040062000160penalties39210202040063000160fines
in the form of a fixed payment, credited to the Pension Fund for payment of the funded part of the labor pension39210202100061000160insurance premiums39210202100062000160penalties39210202100063000160fines
for compulsory pension insurance in the amount determined based on the cost of the insurance year for payment of the insurance part of the labor pension39210202110061000160insurance premiums39210202110062000160penalties39210202110063000160fines
for compulsory pension insurance in the amount determined based on the cost of the insurance year, penalties, fines for the payment of the funded part of the labor pension39210202041061000160Additional contributions to the funded part of the labor pension and employer contributions in favor of insured persons paying additional payments. insurance premiumsIII. Legal entities and individualsCodeName KBK 39210202100081000160insurance premiums39210202100082000160penalties39210202100083000160fines
for compulsory health insurance in the federal budget of the Compulsory Medical Insurance Fund39210202110091000160insurance premiums39210202110092000160penalties39210202110093000160fines
for compulsory health insurance, to the budgets of territorial compulsory health insurance fundsIV. Penalties, fines CodeName KBK 39211620010060000140Fines
for violation of the legislation of the Russian Federation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation39211620050010000140Fines
, imposed by the Pension Fund of the Russian Federation and its territorial ones in accordance with Articles 48-51 of the Federal Law “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds”
SOCIAL INSURANCE FUND
| Contributions to compulsory social insurance in case of temporary disability and in connection with maternity | |
| 393 1 0200 160 | insurance premiums |
| 393 1 0200 160 | penalties |
| 393 1 0200 160 | fines |
| Contributions for compulsory social insurance against accidents at work and occupational diseases | |
| 393 1 0200 160 | insurance premiums |
| 393 1 0200 160 | penalties |
| 393 1 0200 160 | fines |
Payment to funds
Due to changes in legislation, in 2021, the Federal Tax Service will begin to control transfers to pension insurance funds. This is what provoked the redirection of payments, since now they will be made to the Federal Tax Service, which became the reason for the immediate change in the BCC for such payments.
What tax did KBK 39210202010061000160 pay in 2021? To be more precise, this is not a tax, but an insurance type of contribution to the pension fund. Moreover, this payment is required. The interpretation of KBK 39210202010061000160 in 2021 is “for payment of the insurance part of the labor pension.”
In connection with the change in the purpose of the payment, or rather, the fact that it will now be paid to another government agency, led to changes in the structure of this code. The previous code, which begins with the numbers 392, will now begin with the numbers 182, since it is this part of the code that classifies the recipient of the transferred funds, and the Federal Tax Service has code 182. At the same time, the structure of the code itself will not change in the new year and its other components will remain the same, since further clarification of the payment will remain unchanged.
Pension Fund insurance premium rates
The branch of the Pension Fund of the Russian Federation informs about changes
c Instructions on the procedure for applying the budget classification of the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n, coming into force
on January 1, 2021 in accordance with order of the Ministry of Finance of Russia dated June 8, 2015 No. 90n.
We draw your attention to the fact that for all BCCs for insurance premiums for compulsory pension insurance
(except for canceled KBK), the income subtype code “2000” (14-17 KBK categories) is excluded, instead of which two subtype codes are introduced:
2100 - penalties on the corresponding payment;
2200 - interest on the corresponding payment.
Excludes KBK 39210202010061000160 - insurance contributions for compulsory pension insurance in the Russian Federation, credited to the Pension Fund for the payment of an insurance pension (recalculations, arrears and debt on the corresponding payment, including canceled ones).
Instead, KBK is introduced:
39210202010061100160 - insurance contributions for compulsory pension insurance in the Russian Federation, credited to the Pension Fund for the payment of insurance pensions (paid at a rate within the established maximum base for calculating insurance contributions);
39210202010061200160 - insurance contributions for compulsory pension insurance in the Russian Federation, credited to the Pension Fund for the payment of insurance pensions (paid at a rate above the established maximum base for calculating insurance contributions).
The list of KBK has been supplemented with a new budget classification code: 39210202103080000160 - insurance premiums for compulsory health insurance of the working population in a fixed amount, credited to the budget of the Federal Compulsory Health Insurance Fund (with the corresponding subtype codes).
Annex 1.
Where to pay additional fees?
Additional contributions for insurance of citizens can be paid by:
1. Employers (in favor of employees or at the expense of employees) - to the Pension Fund of the Russian Federation under programs of voluntary contributions to pension savings (including programs of state co-financing of pensions).
2. By the employees themselves or individuals (including individual entrepreneurs) - according to the corresponding voluntary contributions.
3. Employers who have “harmful” and “dangerous” jobs - to the Federal Tax Service for compulsory pension insurance (MPI).
4. Employers of airplane and helicopter crews - to the Federal Tax Service for additional payment to pensions.
5. Employers in the coal industry - to the Federal Tax Service for payment of additional payments to pensions.
6. Individual entrepreneur for himself - in the Social Insurance Fund.
IMPORTANT! In legal relations reflected in paragraphs. 1, 2 and 6, these funds are not only the final recipients, but also the administrators of the corresponding payments. In turn, the authority to collect contributions under paragraphs. 3, 4 and 5 are assigned to the Federal Tax Service.
For information on filling out payment documents for insurance premiums, read the article “How to fill out payment documents for insurance premiums in 2021?” .
Insurance contributions for compulsory pension insurance
Budget classification codes for payment of insurance premiums since 2010
PENSION FUND
| I. Legal entities | |
| Code | Name of KBK |
| 39210202010061000160 | insurance premiums |
| 39210202010062000160 | penalties |
| 39210202010063000160 | fines for compulsory pension insurance, credited to the Pension Fund for payment of the insurance part of the labor pension |
| 39210202020061000160 | insurance premiums |
| 39210202020062000160 | penalties |
| 39210202020063000160 | fines for compulsory pension insurance in the Russian Federation, credited to the Pension Fund for payment of the funded part of the labor pension |
| 39210202080061000160 | insurance premiums |
| 39210202080062000160 | penalties |
| 39210202080063000160 | fines for organizations using the labor of flight crew members of civil aviation aircraft to pay supplements to pensions |
| 39210202041061000160 | Additional contributions to the funded part of the labor pension and employer contributions in favor of insured persons paying additional insurance contributions |
| II. Individuals | |
| Code | Name of KBK |
| 39210202030061000160 | insurance premiums |
| 39210202030062000160 | penalties |
| 39210202030063000160 | fines in the form of a fixed payment credited to the Pension Fund for payment of the insurance part of the labor pension |
| 39210202040061000160 | insurance premiums |
| 39210202040062000160 | penalties |
| 39210202040063000160 | fines in the form of a fixed payment credited to the Pension Fund for the payment of the funded part of the labor pension |
| 39210202100061000160 | insurance premiums |
| 39210202100062000160 | penalties |
| 39210202100063000160 | fines for compulsory pension insurance in the amount determined based on the cost of the insurance year for payment of the insurance part of the labor pension |
| 39210202110061000160 | insurance premiums |
| 39210202110062000160 | penalties |
| 39210202110063000160 | fines for compulsory pension insurance in the amount determined based on the cost of the insurance year, penalties, fines for the payment of the funded part of the labor pension |
| 39210202041061000160 | Additional contributions to the funded part of the labor pension and employer contributions in favor of insured persons paying additional payments. insurance premiums |
| III. Legal entities and individuals | |
| Code | Name of KBK |
| 39210202100081000160 | insurance premiums |
| 39210202100082000160 | penalties |
| 39210202100083000160 | fines for compulsory health insurance to the federal budget of the Compulsory Medical Insurance Fund |
| 39210202110091000160 | insurance premiums |
| 39210202110092000160 | penalties |
| 39210202110093000160 | fines for compulsory health insurance, to the budgets of territorial compulsory health insurance funds |
| IV. Penalties, fines | |
| Code | Name of KBK |
| 39211620010060000140 | Fines for violation of the legislation of the Russian Federation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation |
| 39211620050010000140 | Fines imposed by the Pension Fund of the Russian Federation and its territorial ones in accordance with Articles 48-51 of the Federal Law “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds” |
SOCIAL INSURANCE FUND
| Contributions to compulsory social insurance in case of temporary disability and in connection with maternity | |
| 393 1 0200 160 | insurance premiums |
| 393 1 0200 160 | penalties |
| 393 1 0200 160 | fines |
| Contributions for compulsory social insurance against accidents at work and occupational diseases | |
| 393 1 0200 160 | insurance premiums |
| 393 1 0200 160 | penalties |
| 393 1 0200 160 | fines |
New code
Which tax designation is subject to KBK 39210202010061000160 in 2021? The category of payment remains the same; it will be a mandatory payment towards pension insurance, or rather the part of it intended for the payment of insurance parts of the pension. In this case, the new BCC will have the following form: 182 1 0200 160. It will be indicated in payment documents to indicate the direction of payment.
So, the coding of financial flows often undergoes certain changes associated with changes in legislation. Of course, it would be more convenient if the codes were standard for the entire duration of their validity. But the procedure for changing them is subject to regulation by legislative bodies, and users cannot influence this process in any way. Decoding in 2021 KBK 39210202010061000160 remains the same - this will be a payment to the pension insurance fund aimed at paying the insurance part of the pension. Only its first part will change, which will be designated by the numbers 182, which denotes the tax authorities.
Pension Fund insurance premium rates
The branch of the Pension Fund of the Russian Federation informs about changes
c Instructions on the procedure for applying the budget classification of the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n, coming into force
on January 1, 2021 in accordance with order of the Ministry of Finance of Russia dated June 8, 2015 No. 90n.
We draw your attention to the fact that for all BCCs for insurance premiums for compulsory pension insurance
(except for canceled KBK), the income subtype code “2000” (14-17 KBK categories) is excluded, instead of which two subtype codes are introduced:
2100 - penalties on the corresponding payment;
2200 - interest on the corresponding payment.
Excludes KBK 39210202010061000160 - insurance contributions for compulsory pension insurance in the Russian Federation, credited to the Pension Fund for the payment of an insurance pension (recalculations, arrears and debt on the corresponding payment, including canceled ones).
Instead, KBK is introduced:
39210202010061100160 - insurance contributions for compulsory pension insurance in the Russian Federation, credited to the Pension Fund for the payment of insurance pensions (paid at a rate within the established maximum base for calculating insurance contributions);
39210202010061200160 - insurance contributions for compulsory pension insurance in the Russian Federation, credited to the Pension Fund for the payment of insurance pensions (paid at a rate above the established maximum base for calculating insurance contributions).
The list of KBK has been supplemented with a new budget classification code: 39210202103080000160 - insurance premiums for compulsory health insurance of the working population in a fixed amount, credited to the budget of the Federal Compulsory Health Insurance Fund (with the corresponding subtype codes).
Annex 1.
Decoding KBK 18210202140061110160
The budget classification code is intended to determine the type of payment and the department to which the funds are transferred. From 2021, payments for pension insurance at a fixed rate are administered by the tax office. Therefore, the money is transferred to the Federal Tax Service department.
Entrepreneurs, unlike individuals and legal entities, contribute money for themselves. This payment is numbered KBK 18210202140061110160. The detailed decoding of this code is the transfer of funds for an insurance pension in a fixed amount for the period from January 1, 2021. The interval is indicated by a group of subtypes of income - 0010. This is a general code, since payments for contributions are standard; businessmen pay penalties, fines and interest on them. For the latter, appropriate encodings have been developed.
The cipher consists of 20 characters, which are divided into seven combinations. Explanation:
- 182 - type of department where the money is transferred: Federal Tax Service.
- 1 - category of income to the treasury: tax.
- 02 - subcategory of budgetary profit from a businessman: insurance transfers for compulsory insurance.
- 02140 - category of accruals, budget and payer: fixed payments to the regional budget from the entrepreneur for himself.
- 06 — type of treasury: regional.
- 1110 — purpose of payment: standard.
- 160 is a subtype of budget profit that determines the type of funds: insurance contributions for compulsory social insurance.
Write the meaning of all signs and what tax is paid
