KBK for payment of personal income tax on dividends in 2021

KBK for payment of penalties for personal income tax for individual entrepreneurs

For individuals

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.

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.

Since January last year, new rules for paying personal income tax have been in force, which apply to all types of taxes on personal income, including income from dividends received.

You need to know this procedure in order to correctly fill out the relevant payment orders when transferring taxes by non-cash method.

KBC for payment of penalties for personal income tax for individuals

From dividends and working under a patent

What information does the KBK reflect?

Behind the abbreviation KBK lies the budget classification code.

It contains 20 digits that convey information about the purpose of the payment.

Each sample payment document contains its own BCC. If it is not specified or entered incorrectly, the transfers simply will not go as intended.

The 20 digits included in the code are divided into the following categories:

1. The first three digits indicate the accrual administrator. If a BCC is required for personal income tax on employee income in 2021, this is the tax service. Code 182 is provided for it.
2. The next 10 digits (from 4 to 13) contain information about the type of income. Let's return to the situation with personal income tax. The group with code 100 (tax and non-tax income) is suitable here, then the subgroup is designated. For personal income tax it is set to 101 (profit taxes, income).
3. The next 4 digits indicate the subtype of income. Code 1000 is provided for payment, 2000 for penalties and interest, 3000 for penalty fees.
4. At the end, 3 digits represent the state revenue classifier code. In the case of tax income, code 101 is entered.

Some codes (in particular, for insurance) were modified in accordance with Order of the Ministry of Finance No. 230n dated December 7, 2016.

At the same time, these adjustments did not affect the BCC for personal income tax on employee income in 2021. The codes for .

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KBK for payment of personal income tax for citizens working on the basis of a patent

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What is the KBK for personal income tax on dividends in 2021

KBK for personal income tax on dividends in 2021 is a budget classification code that is indicated in the payment order when transferring tax. It includes all the information about this payment:

• where does the amount paid go;
• who is the recipient of the money;
• payment type;
• transfer purpose;
• who is the payer?

Important!

An error in a payment order from KBK for personal income tax automatically leads to the fact that the money will not be transferred to the required address. That is, the Federal Tax Service will consider you a debtor for this tax.

The fact is that currently personal income tax is transferred computer-based using a special tax program. And KBK is a kind of email address. If the personal income tax code for dividends is entered incorrectly, the machine will send the money to account for another tax. It turns out that in one place the company is overpaying, while underpaying for personal income tax.

Some clarifications on the BCC for income tax

Personal income tax is calculated by subtracting documented expenses from the amount of income of individuals and taking a certain percentage of this amount (tax rate). Personal income tax is assessed separately for residents and non-residents of the Russian Federation, but this does not apply to employees. Some income specified in the legislative act is not subject to taxation (for example, inheritance, sale of real estate older than 3 years, gifts from close relatives, etc.) The income declaration gives individuals the right to certain tax deductions.

In a situation where the income is wages, the state takes the tax on it not from the employee after accrual, but from the tax agent - the employer, who will issue the employee a salary with taxes already paid to the budget.

Personal income tax on employee income

Paid by the tax agent monthly on payday, maximum the next day. In case of payment of sick leave and vacation benefits, the tax is transferred by the tax agent no later than the end of the month of their payment. It does not matter who the tax agent is - a legal entity or an individual, an LLC or an individual entrepreneur.

Vacation payments are also subject to personal income tax, because it is the same salary, only for the rest period. The tax must be paid before the end of the month in which the employee received his vacation pay.

NOTE! Personal income tax is not charged on the advance payment. An employer is prohibited from paying personal income tax from its own funds.

How is personal income tax calculated?

All taxes are calculated using the formula: tax base multiplied by the tax rate. The differences lie in what is taken as the basis and what interest rate is set.

For personal income tax, it matters whether the employee is a resident of the Russian Federation or not. If during the year he stayed in the country for more than 182 days, then personal income tax will be calculated at the resident rate of 13%. Non-residents must pay a rate almost three times higher - they are subject to a rate of 30%.

Current KBK

BCC for tax transferred by a tax agent – ​​182 1 01 02010 01 1000 110.

If there is a delay, you will have to pay penalties according to KBK 182 1 0100 110.

The imposed fine must be repaid according to KBK 182 1 0100 110.

Interest on this type of personal income tax is paid according to KBK 182 1 01 02010 01 2200 110.

KBC for transferring personal income tax on dividends in 2021

Important!

Income paid to individuals (including dividends) must be reflected in 6-NDFL calculations and in income certificates in form 2-NDFL.

It is required to transfer personal income tax to the budget no later than the date following the day of payment (clause 6 of Article 226 of the Tax Code of the Russian Federation). However, the law does not prohibit transferring tax in one payment, no matter how many dividend recipients there are.

The tax rate will depend on whether the recipient of the dividends is a resident of the Russian Federation or not:

• Residents of the Russian Federation pay personal income tax at a rate of 13%,
• non-residents of the Russian Federation will have to pay personal income tax to the budget at a rate of 15% (clause 3 of Article 224 of the Tax Code of the Russian Federation).

The budget classification code for the payment of income tax in 2021 has not changed when compared with the BCC of previous years:

As you can see, income tax on income in the form of dividends for individuals is withheld and transferred to the budget using the BCC, which is applicable in the case of withholding personal income tax on other income of employees.

Personal income tax rate on dividends in 2021

Before we move on to filling out a payment order to pay personal income tax on dividends, let’s look at the tax rate.

What are dividends? This is a percentage of net profit on which all taxes have already been paid, distributed among the founders of the company, its participants or shareholders. Thus, for the Federal Tax Service, dividends are the same income from which income tax is taken.

This means that personal income tax on dividends is subject to the same provisions as income tax on wages or other payments. Therefore, the BCC for personal income tax on dividends, which you put in the payment order, coincides with the BCC for personal income tax.

Personal income tax rate on dividends:

• for residents of the Russian Federation (persons staying in Russia for at least 183 calendar days within 12 consecutive months) - 13%;
• for non-residents - 15%.

KBK for personal income tax on dividends in a payment order for 2021: sample

Getting started with the sample payment order from KBK for personal income tax on dividends, let’s consider one example, which we will then enter into the payment order.

Example.

Yu.D. Vorobiev and A.M. Boltunov are listed as participants in Ulybka LLC. Both participants permanently reside in the Russian Federation, and, of course, are its residents. Their share in the authorized capital of Ulybka LLC is distributed as follows:

• Yu.D. Vorobyov - 60%;
• A.M. Chatterboxes - 40%.

In December 2021, the company received and distributed profit in the amount of RUB 200,000. Now you need to calculate personal income tax on dividends. Since both company participants are residents of the Russian Federation, a 13% rate is applied to their income.

Income tax on Vorobyov's dividends: 200,000 × 60% x 13% = 15,600 rubles.

Income tax on Boltunov's dividends: 200,000 × 40% x 13% = 10,400 rubles

Amount payable to the Federal Tax Service = 15,600 + 10,400 = 26,000 rubles.

Let's fill out the payment order, not forgetting to indicate the BCC for personal income tax on dividends.

Be careful!

KBK is always placed in field 104 of the payment order (see sample).

Sample payment order from KBK for personal income tax on dividends in 2019

KBK for personal income tax

The code for budget classification for tax on any income of individuals will differ by group of direct payment of taxes, as well as penalties or fines. In addition, it is different for entrepreneurs and private lawyers, tax agents, non-residents of the Russian Federation and other legal entities. You should be very careful about filling out cell 104 of the payment order, so as not to end up in debt to the Federal Tax Service inspector.

BCC for personal income tax for tax agents (except for income of lawyers, notaries and persons providing such services, income from the sale of personal property) (income sub-item 010) - 182-1-01-02-010-01-1000-110. To pay tax penalties - 182-1-01-02-010-01-2100-110. Fines - 182-1-01-02-010-01-3000-110. A referral to this code is usually written if you pay tax for the employees of your company.

KBK for personal income tax for lawyers, individual entrepreneurs (income sub-item 020) – 182-1-01-02-020-01-1000-110. Penalty – 182-1-01-02-020-01-2100-110. Fines for this category of income are 182-1-01-02-020-01-3000-110. This type of CBC is most often used by individual entrepreneurs.

KBK Personal Income Tax for persons who are not registered as tax agents, sell their own property, residents of the Russian Federation who receive profit outside the country, taxes on winnings paid by the organizer, on income from rewards, to the heirs of authors of tangible and intangible art, science (under income item 030) – 182-1-01-02-030-01-1000-110. BCC for penalties - 182-1-01-02-030-01-2100-110. Payment of fines for this type of profit - 182-1-01-02-030-01-3000-110. This is a general BCC for individuals not registered as individual entrepreneurs. It is written to pay taxes on variable income.

BCC for tax in the form of advances on profits earned by a non-resident of the Russian Federation (under profit item number 040) – 182-1-01-02-040-01-1000-110. Payments of penalties to non-residents of Russia - 182-1-01-02-040-01-2100-110. KBC for payment of fines - 182-1-01-02-040-01-3000-110.

As you can see, it is not difficult to remember the main elements and meanings of the code and alternate them for different legal entities and profit categories.

KBK for personal income tax on dividends 2021

Attention!

BCC for personal income tax on dividends in 2021 - 182 1 01 02010 01 1000 110.

But if the company still has to pay penalties or fines, then the KBC will be different. Therefore, let's turn to the table where we have collected all the CBKs operating in 2021, which may be useful to you when it comes to personal income tax on dividends.

*We hasten to note that exactly the same BCC must be indicated to the company in the payment order in all cases when it comes to transferring personal income tax.

Attention! Fill out payments in the Simplified 24/7 program. The program connects to the client bank and automatically enters the required BCC for payment. The Simplified 24/7 program is a regular accounting program, but with care. Round-the-clock support on professional and technical issues, a built-in legal framework - all this is implemented in the program at a high level.

Try the program "Simplified 24/7"

What to do if you made a mistake with the KBK for personal income tax on dividends in 2019

When a company passes through many payments with different budget classification codes, it is very easy to make a mistake in writing the BCC for personal income tax on dividends. Fortunately, the error can be corrected without significant damage to the organization if the right steps are taken.

First of all, you need to submit an application to the territorial branch of the Federal Tax Service. This possibility was indicated by the Ministry of Finance in its letter dated January 19, 2017 No. 03-02-07/1/2145. The application is written in free form, but it must be noted:

1. Number and date of the payment order with an erroneous BCC;
2. The amount of payment, its type;
3. Directly incorrect code;
4. The required KBK.