From January 1, 2021, payment orders for the payment of insurance premiums, penalties and interest on them will need to indicate new budget classification codes (BCC). Moreover, payments for insurance premiums will need to be sent to tax authorities, and not to funds. Should I pay insurance premiums for one or more KBK in 2021? Do I need to prepare several payment orders for payment? What happens if you send contributions to the “old” KBK? You will find more details about the new codes, their application, as well as a table with the new BCCs in this article.
Introductory information
The budget classification code (BCC) is part of the group of details that allow you to determine the ownership of the payment. Therefore, when transferring insurance premiums in 2021 to the tax inspectorates, you must fill out the payment slips correctly. New BCCs for insurance premiums from 2021 must be indicated in field 104 of the payment order. KBK consists of 20 digits. If you send insurance premiums to the old KBK in 2021, the payment will be attributed to unidentified revenues. And then you will need to clarify the payment, contact the funds and, possibly, undergo reconciliation.
New BCCs from 2021 are provided for pension, medical contributions and contributions for temporary disability and in connection with maternity. To transfer these contributions, you will need to draw up different payment orders and make payments to the tax inspectorates.
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.
| Type of personal income tax | KBC for 2021 |
| Personal income tax on employee income | 182 1 0100 110 |
| Penalties for personal income tax on employee income | 182 1 0100 110 |
| Personal income tax fines on employee income | 182 1 0100 110 |
| Tax paid by individual entrepreneurs on the general taxation system | 182 1 0100 110 |
| Penalties for personal income tax paid by individual entrepreneurs on the general system | 182 1 0100 110 |
| Penalties for personal income tax paid by individual entrepreneurs on the general system | 182 1 0100 110 |
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
Pension contributions from payments to employees
Note!
From January 1, 2021, new BCCs for insurance contributions to the Federal Tax Service are in effect. In particular, the administrator codes (the first three digits of the KBK) have changed - 182 instead of 392. All contributions must be paid to the tax office, and not to funds (except for contributions for injuries).
Basic payments
Pension insurance contributions from payments to employees within the limit (for 2021 it is 876,000 rubles) are charged at a rate of 22%, and from payments above the limit - at a rate of 10%. See “Limit value of the base for calculating insurance premiums for 2021: table.”
Such tariffs for 2021 have been determined and established for most organizations and individual entrepreneurs. To pay pension insurance contributions in 2021 from payments within the limit and from payments accrued in excess of the base limit, the same BCC is used - 182 1 0210 160. This is a new code.
Please note that pension insurance contributions for December 2021 must be transferred to a “special” KBK. Even if insurance premiums are transferred in January 2021 and later. For December contributions use code 182 1 0200 160.
Penalties and fines
If you pay pension insurance contributions in 2021 later than established by the Tax Code of the Russian Federation, you will have to pay a penalty. Also, payers of insurance premiums may face the need to pay fines. New BCCs are provided for these payments. However, in 2021, you may have to pay interest and penalties for the period before 2021. Then you need to use other codes. We present in the table the new BCCs for penalties and fines.
| Payment type | KBK 2021 | KBK 2021 |
| Penalties on pension insurance contributions | 182 1 0200 160 | 182 1 0210 160 |
| Penalties on pension insurance contributions | 182 1 0200 160 | 182 1 0210 160 |
KBK penalties for corporate property tax 2021 - 2021
For penalties on property tax, the BCC in 2021 still has a separate meaning, as for the main tax.
For penalties on the KBC property tax (if the organization's property is not included in the Unified Gas Supply System) is: 182 1 06 02010 02 2100 110.
Note that if the organization’s property is included in the Unified Gas Supply System, then its BSC has one difference from the above value. It consists in the fact that the tenth character of the code is not 1, but 2, i.e. the value of this BCC is 182 1 06 02020 02 2100 110.
For the BCC for the transfer of penalties for other taxes, see the Ready-made solution Consultant Plus. If you don't have access to the system, get a free trial online.
Medical contributions from payments to employees
Basic payments
From 2021, insurance premiums for compulsory health insurance must also be transferred to the Federal Tax Service. Limits on medical contributions are not approved, so they must be calculated and paid from all amounts made in favor of employees. At the same time, from 2021, for medical contributions, you also need to use the new BCC - 182 1 0213 160.
Please note that medical insurance premiums for December 2021 must also be transferred to a “special” KBC. Even if insurance premiums are transferred in January 2021 and later. For December contributions, use the new code 182 1 0211 160.
Penalties and fines
If you pay medical insurance premiums in 2021 later than established by the Tax Code of the Russian Federation, you will have to pay a penalty. Also, payers of insurance premiums may face the need to pay fines. New codes apply for these payments. For payments until 2021, the codes are different. Let's list them in the table.
| Payment type | KBK 2021 | KBK 2021 |
| Penalties for medical insurance premiums | 182 1 0211 160 | 182 1 0213 160 |
| Penalties for medical insurance premiums | 182 1 0211 160 | 182 1 0213 160 |
BCC for the simplified tax system “income” and “income minus expenses” in 2020–2021
There are no differences in the BCC applied by organizations and individual entrepreneurs, but their meanings for different objects of taxation are different. The 2020-2021 codes are listed in the table below.
| Payment type | Code for simplified tax system “income” 6% | Code for simplified tax system “income minus expenses” 15% |
| Basic tax | 182 1 0500 110 | 182 1 0500 110 |
| Tax penalties | 182 1 0500 110 | 182 1 0500 110 |
| Tax fines | 182 1 0500 110 | 182 1 0500 110 |
As you can see, the difference is only in the tenth digit of the code (9–11 digits are the income sub-item).
Let us remind you that the indicated rates (6 and 15%) are generally established, but regions can decide to reduce their value.
Instructions for filling out payment slips for the payment of advance payments under the simplified tax system, as well as tax for the year, including samples of payment slips, were prepared by K+ experts. If you have access to K+, go to the Ready Solution. If you don't have access, get it for free.
Read about existing simplified tax rates here.
Insurance premiums for disability and maternity in favor of employees
Basic payments
In 2021, insurance premiums for temporary disability and maternity in favor of employees must be transferred to the Federal Tax Service. These contributions are paid until payments to employees exceed the limit of 755,000 rubles. See “Limit value of the base for calculating insurance premiums for 2021: table.”
To do this, you need to draw up a separate payment order. And you need to indicate the new BCC - 182 1 0210 160.
Insurance premiums for disability and maternity for December 2016 must be transferred to a “special” CBC. Even if insurance premiums for 2021 are transferred in January 2021 and later. For December contributions, use the new code 182 1 02 02090 07 1000 160.
Penalties and fines
If you pay insurance premiums for temporary disability and maternity in 2021 at a later date than established by the Tax Code of the Russian Federation, you will have to pay a penalty. Also, payers of insurance premiums may face the need to pay fines. The codes for these payments depend on the period for which penalties and fines are transferred.
| Payment type | KBK 2021 | KBK 2021 |
| Penalties for social insurance contributions | 182 1 0200 160 | 182 1 0210 160 |
| Penalties for social insurance contributions | 182 1 0200 160 | 182 1 0210 160 |
KBK for payment of insurance premiums for all organizations and individual entrepreneurs
The BCC for all contributions controlled by the tax service from 2021 has become new. Please note that for contributions for periods expiring before 2021, there will be one BCC, and for contributions for periods starting from 2021, there will be different ones. That is, if, for example, you transfer contributions for December 2021 in January 2021, then they are paid to the KBK intended for contributions for periods expired before 2021.
For your information. The BCC for insurance premiums can be found on the Federal Tax Service website: nalog.ru -> Taxation in the Russian Federation -> Tax legislation and news on the topic “Tax legislation and clarifications of the Federal Tax Service of Russia” -> Tax authorities are administrators of income received as insurance premiums.
BCC for contributions for periods expired before 01/01/2017
| Type of insurance premium | KBK (field 104 of payment) |
| Insurance premiums for compulsory health insurance (paid to the Federal Tax Service) | 182 1 0200 160 |
| Insurance premiums in case of temporary disability and in connection with maternity (paid to the Federal Tax Service) | 182 1 0200 160 |
| Insurance premiums for compulsory medical insurance (paid to the Federal Tax Service) | 182 1 0211 160 |
| Additional insurance contributions to compulsory health insurance for employees who work in conditions entitling them to early retirement (paid to the Federal Tax Service), including: | |
| 182 1 0210 160 |
| 182 1 0220 160 |
| 182 1 0210 160 |
| 182 1 0220 160 |
| Insurance premiums “for injuries” (paid to the Social Insurance Fund) | 393 1 0200 160 |
| Insurance premiums for mandatory insurance in a fixed amount, paid by individual entrepreneurs for themselves (transferred to the Federal Tax Service) | 182 1 0200 160 |
| Insurance premiums for mandatory insurance in a fixed amount, paid by individual entrepreneurs for themselves (1% contributions) (transferred to the Federal Tax Service) | 182 1 0200 160 |
| Insurance premiums for compulsory health insurance in a fixed amount (paid to the Federal Tax Service) | 182 1 0211 160 |
BCC for contributions for periods starting from 01/01/2017
| Type of insurance premium | KBK (field 104 of payment) |
| Insurance premiums for compulsory health insurance (paid to the Federal Tax Service) | 182 1 0210 160 |
| Insurance premiums in case of temporary disability and in connection with maternity (paid to the Federal Tax Service) | 182 1 0210 160 |
| Insurance premiums for compulsory medical insurance (paid to the Federal Tax Service) | 182 1 0213 160 |
| Additional insurance contributions to compulsory health insurance for employees who work in conditions entitling them to early retirement (paid to the Federal Tax Service), including: | |
| 182 1 0210 160 |
| 182 1 0220 160 |
| 182 1 0210 160 |
| 182 1 0220 160 |
| Insurance premiums “for injuries” (paid to the Social Insurance Fund) | 393 1 0200 160 |
| Insurance premiums for compulsory health insurance in a fixed amount, including 1% contributions (paid to the Federal Tax Service) | 182 1 0210 160 |
| Insurance premiums for compulsory health insurance in a fixed amount (paid to the Federal Tax Service) | 182 1 0213 160 |
Insurance premiums for injuries
In 2021, insurance premiums for accidents at work and occupational diseases must, as before, be transferred to the Social Insurance Fund as a separate payment account. The BCC for this type of contribution did not change in 2017.
| Payment type | KBK 2021 | KBK 2021 |
| Insurance premiums for injuries | 393 1 0200 160 | 393 1 0200 160 |
| Penalty | 393 1 0200 160 | 393 1 0200 160 |
| Fines | 393 1 0200 160 | 393 1 0200 160 |
New FFOMS budget classification codes
Taxpayers should be aware that since control over transfers and payment of insurance premiums is transferred from funds to the Federal Tax Service, payment details will also be changed.
In particular, new budget classification codes have been approved, according to which it will now be possible to transfer assessed contributions. You can obtain information about how the payment details for the transfer of insurance premiums, namely the KBK, have changed by opening Order of the Ministry of Finance of Russia No. 65 n dated July 1, 2013, as amended on December 7, 2016. All changes are displayed in a table, which allows you to quickly find the necessary information.
As an example, we give a part of the table that shows the codes that were used before the beginning of 2021, which should be used now, as well as the KBK FFOMS IP for itself.
KBK FFOMS - Contributions for compulsory health insurance:
Insurance premiums for individual entrepreneurs
Below in the table we present the BCCs that individual entrepreneurs must apply in 2017 when paying insurance premiums “for themselves.”
| KBK in 2021 | IP contributions |
| 182 102 0214 006 111 0160 | Insurance contributions for pension insurance of individual entrepreneurs for themselves in the Pension Fund of the Russian Federation with income exceeding 300,000 rubles. |
| 182 1 0213 160 | Insurance premiums for medical insurance for individual entrepreneurs for themselves in the Federal Compulsory Compulsory Medical Insurance Fund in a fixed amount (based on the minimum wage) |
In 2021, payment orders for payment of insurance premiums must be completed as follows:
- in the TIN and KPP field of the recipient of the funds - TIN and KPP of the relevant tax authority administering the payment;
- in the “Recipient” field - the abbreviated name of the Federal Treasury body and in brackets - the abbreviated name of the inspection that administers the payment;
- in the KBK field - budget classification code, consisting of 20 characters (digits). In this case, the first three characters indicating the code of the chief administrator of budget revenues should take the value “182” - Federal Tax Service.
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03.11.2016
BCC for personal property tax
There are also such codes for paying property tax for individuals. Moreover, the variety of BCCs for the property tax of individuals, fully listed on the Federal Tax Service website, is much greater than that of organizations - 28 versus the above-mentioned 3. This is explained simply: not only are the codes provided for the tax itself, penalties and fines, various symbols are introduced for each place where a citizen of the Russian Federation is registered. Thus, the BCC will be different for taxpayers in cities, without division into districts, and in urban areas (if there are any), etc.
The tax authority indicates the values of these BCCs in the notice for payment of property taxes sent to an individual for payment for the corresponding year. Therefore, the payer himself does not need to know them.
