Budget classification code (BCC): table

When to transfer personal income tax in 2018

General rule

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 tax withholding date will be February 9, 2021. The date no later than which personal income tax must be paid to the budget, in our example, February 12, 2021 (since the 10th and 11th are Saturday and Sunday).

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, 2018. 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 30, 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.

KBK in 3-NDFL for individual entrepreneurs

Entrepreneurs who transfer personal income tax for themselves (not to be confused with personal income tax withheld from employees’ salaries) use the KBK:

18210102021011000110

BCC for entrepreneurs, depending on the chosen taxation system:

Let's take a closer look at PSN:

KBK in 2021: table

In 2021, there have been some changes in the KBK part. See “Changes to the BCC in 2021.” However, the BCC for personal income tax for employees in 2018 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.

Table with KBK for 2021 for personal income tax

KBC for insurance premiums for employees for 2018

KBC for individual entrepreneurs' insurance premiums for 2021

KBC for insurance premiums for 2021 at additional rates

KBK for personal income tax on the income of employees of legal entities and individual entrepreneurs for 2021

KBK of income tax to the federal and regional budgets - 2018

KBC for VAT transfers in 2021

KBC for the transfer of excise taxes in 2021

BCC of property tax for legal entities in 2018

KBK – transport tax 2021 for individuals and legal entities

KBK on simplified tax system – 2021 (income)

KBK on simplified tax system – 2021 (income minus expenses)

KBK on UTII (single tax on imputed income) 2018

KBK for 2021 for individual entrepreneurs (patent)

BCC for Unified Agricultural Tax for 2021

KBK for water tax for 2021

BCC for land tax

KBC for mineral extraction tax 2018

Payments for subsoil use 2018

Payments for the use of natural resources 2018

KBK for the fee for the use of objects of the animal world 2018

BCC 2021 for fees for the use of aquatic biological resources

KBK 2021 for trading fee

KBK 2021 tax on gambling business

State duty: BCC for 2021

Income from the provision of paid services and compensation of state costs: KBK 2018

KBC 2021: fines, sanctions, damages

If the error

Despite the fact that entering the KBK of personal income tax into a payment slip is an elementary matter, mistakes are still possible. What to do? If you incorrectly write the KBK for personal income tax, you must immediately write a letter to the Federal Tax Service at your location to clarify the KBK. This follows from the letter of the Ministry of Finance dated January 19, 2017 No. 03-02-07/1/2145.

You do not need to pay personal income tax, penalties and fines again if you made a mistake in the instructions of the KBC. It is enough to simply write an application for clarification of the KBK personal income tax to the Federal Tax Service. And then the tax office itself will redirect the payment to the necessary details.

If the KBK is incorrectly indicated for personal income tax, it is possible that penalties will be charged in 2021, but there is no need to list them. If the company paid income tax on time, then after clarification by the BCC, penalties are canceled.

Read also

16.11.2017

What to do if there is an error in the KBK

There are situations when a mechanical error was made in the “Budget Classification Code” field when compiling payments. This is not a critical situation, but detection of inaccuracy requires prompt action from a specialist.

The accountant must issue a letter to the Federal Tax Service at the place of registration, that is, to the inspectorate to which the payment was sent. The letter must indicate that the payment order (state its details) indicated an erroneous BCC, and the taxpayer asks to clarify the correct budget classification code (letter of the Ministry of Finance No. 03-02-07/1/2145 dated 01/19/2017).

There is no need to send a new payment. After receiving an application to clarify the code, the inspection itself will transfer the received funds to the correct details. Even if the Federal Tax Service has already accrued penalties due to violation of payment deadlines, after clarification of the appropriate BCC on time for the transferred income collection, the penalties and interest on it will be canceled.