Kbk for the year latest changes. The Ministry of Finance approved a new BCC for income tax

Since 2017, control over the calculation and payment of insurance premiums has been transferred from the funds to the Federal Tax Service, and therefore the details of payment documents will change. For the next year, new BCCs have already been approved: insurance premiums for employees and to the Pension Fund in 2016 for individual entrepreneurs for themselves.

What is KBK

KBK or code budget classification- these are the details in payment and bank documents, on the basis of which the amounts transferred by the payer are distributed. If an incorrect BCC is indicated, the payment will be considered paid, but due to the fact that it was distributed incorrectly, the payer will be considered arrears. To understand this issue, you will have to search for the payment and redistribute it.

Regarding the payment of insurance premiums for employees and individual entrepreneurs For yourself, the situation is complicated by the fact that in 2017 the recipient of payments changes. Contributions to mandatory pension and health insurance, as well as contributions in case of temporary disability and maternity are now paid to the tax office. Only contributions for injuries for workers continue to be paid to the social insurance fund.

The bulk of the insurance premiums paid by policyholders in 2016 have already gone to the details of the funds (PFR, Compulsory Medical Insurance Fund, Social Insurance Fund). But the additional contribution of the individual entrepreneur for himself (1% if the limit is exceeded annual income 300 thousand rubles), if it has not yet been paid in this year, must be transferred to the Federal Tax Service. For employers, the important question is: which BCCs should they pay insurance premiums for December 2016 in January 2017?

Important: the rates of insurance premiums for employees and individual entrepreneurs for themselves in 2017 remained the same. The change in calculating the age pension for individual entrepreneurs was caused by an increase in the minimum wage ( minimum size wages in 2017 are 7,500 rubles), and not by increasing tariffs.

New BCCs for contributions

The KBK directory for 2017 is given in Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n as amended by Order of the Ministry of Finance of Russia dated December 7, 2016 No. 230n. The same document also changed the income codes for different systems taxation and government duties.

New BCCs for insurance premiums since 2017 are reflected in this transition table (the code is indicated in field 104 of the payment). The table was prepared by the Federal tax service, the original file in excel format can be downloaded from this link.

Please note: the latest new BCCs for insurance premiums from May 17, 2016 (approved by order of the Ministry of Finance of the Russian Federation dated May 17, 2016 No. 66n) are no longer valid!

Insurance premiums for injuries for employees (individual entrepreneurs do not pay them for themselves) are still paid to the Fund social insurance, so their BCC remained the same as in 2016:

• 393 1 02 02050 07 1000 160.

Transition period

As we see, problems with choice of KBK at the 2016-2017 border may arise in two situations:

1. Upon payment additional contribution to the Pension Fund of Russia in 2016 for individual entrepreneurs for themselves (with income over 300 thousand rubles). If the entrepreneur has already paid this one percent in 2016, then cash went to the Pension Fund details. If the payment of the additional contribution occurs before April 1, 2017, then it must be transferred to the Federal Tax Service under the new BCC (182 1 02 02140 06 1200 160).
2. When employers pay insurance premiums for December 2016 in January 2017. Despite the fact that contributions were accrued for the period of 2016, they are paid already in 2017. The payment is received via the tax office details. In fact, this will be the first payment by policyholders for new KBK.

In this table, we have indicated the BCC for policyholders transferring premiums for December 2016 in January 2017.

New BCC 2018: on income tax on bonds and excise taxes. All current BCC (budget classification codes) 2018 in one table

KBK 2018 – what's new?

Order of the Ministry of Finance dated February 28, 2018 No. 35n, published on April 23, 2018, contains the following changes regarding budget classification codes:

• new BCCs for penalties and fines on insurance premiums at an additional rate. The division by billing periods has been cancelled. Different BCCs are established if the additional tariff depends (does not depend) on the results of a special assessment of working conditions (SOUT),
• new BCCs for payments for the use of natural resources.

NEWS for individual entrepreneurs without employees! It was expected that a new BCC would be introduced for entrepreneurs who needed to use it in 2018 when paying contributions at a rate of 1% on income over 300,000 rubles, but Ministry of Finance Order 35n says nothing about this. Consequently, individual entrepreneurs who do not make payments to individuals must transfer contributions for themselves using the previous code - 182 1 02 02140 06 1110 160; it can be used when paying contributions regardless of the amount of income (more or less than 300,000 rubles).

ATTENTION! Penalties and fines for insurance premiums and payments for waste disposal listed before April 23, 2018 under the previous BCC do not need to be clarified.

All changes to the BCC that come into force on April 23, 2018, in comparison with previous data, are shown in the table below.

Since the beginning of 2018, there have been a number of changes in the budget classification codes:

• According to Order of the Ministry of Finance dated 06/09/2017 No. 87n new BCCs have been introduced for income tax on income received in the form of interest on bonds of Russian organizations in rubles issued during the period from 01/01/2017 to 12/31/2021.
• The list of budget classification codes for paying excise taxes has been expanded. The new codes are for electronic cigarettes, nicotine-containing liquids, heating tobacco ( Order of the Ministry of Finance dated 06.06.2017 No. 84n).

New BCC 2018 for excise taxes	Tax	Penalty	Fine
Electronic nicotine delivery systems manufactured in the Russian Federation	182 1 03 02360 01 0000 110	1 03 02360 01 2100 110	1 03 02360 01 3000 110
Nicotine-containing liquids produced in the Russian Federation	182 1 03 02370 01 0000 110	1 03 02370 01 2100 110	1 03 02370 01 3000 110
Tobacco products intended for consumption by heating, produced in the Russian Federation	182 1 03 02380 01 0000 110	1 03 02380 01 2100 110	1 03 02380 01 3000 110

All KBK (budget classification codes) 2018

Download all KBK relevant in 2018 in PDF format

Below are the current BCCs for insurance premiums that will be in effect in 2018. You can view them on the website or download them in PDF format.

KBK 2018 on insurance premiums

The BCC for 2017 has changed. The Ministry of Finance published new budget classification codes for 2017 in advance. Convenient KBK table in a large article.

What is KBC and why is it needed?

KBK stands for budget classification code. KBK for 2017 represents digital code, thanks to which departments can establish the purpose of the payment, where it came from, for what purposes the funds can subsequently be transferred and who is their addressee.

IN payment order field 104 is allocated to indicate the budget classification code.

• Sample of filling out a payment order in 2017
• Payer status in payment order in 2017
• The order of payment in a payment order in 2017
• UIN in a payment order since 2017: where to get it

What does the KBC consist of?

Every budget code consists of 20 digits divided into 4 blocks.

1. Administrator block. Consists of 3 digits and is necessary to establish the payment indicator where the funds will be sent.

For example, 182 are tax payments, 392 are payments to the Pension Fund.

2. Income block. Consists of 10 digits indicating one or another category of payment. The first digit in the block determines the type of income. Tax payments are indicated by the number “1”, transfer of gratuitous sums of money- “2”, income from business “3”.

The second and third digits indicate the specific type of tax or transfer. For example, code 01 is assigned to personal income tax, and code 06 to property tax.

See also: KBK for personal income tax in 2017 for employees

The correspondence of income according to the Russian Budget Code is determined in the following 5 digits, of which the first 2 are an article, and the next 3 are a sub-article.

The recipient's budget level is determined in the last 2 characters of the block, for example, local, federal, pension and others.

3. Program block. Consists of 4 digits and is used for the purpose separate accounting revenues from taxes, penalties, and monetary penalties. For example, for taxes the code is 1000.

4. Classifying block. Consists of 3 digits and indicates the type of income that government departments receive. Specifically, 110 is tax revenues, 150 - gratuitous receipts, 170 - income from transactions with assets.

For convenience, we have shown the structure of the KBK in the diagram below.

How to find out the BCC for 2017

KBK for 2017 approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n (as amended by order of the Ministry of Finance of Russia dated June 20, 2016 No. 90n).

There are a lot of codes and it is difficult to remember them, so we have compiled a convenient table. But before moving on to the table, let's talk about the changes.

The editors of the magazine "Salary" have developed convenient service, which will help you determine the required code. to the magazine "Salary" and enjoy all the benefits of being a subscriber.

KBK for 2017: changes

Compared to current codes, KBK for 2017 have not changed significantly.

Firstly, for income tax of controlled foreign companies there will be a separate KBK - 182 1 01 01080 01 1000 1100.

Secondly, companies on the simplified tax system with an object of income minus expenses in 2017 to KBK 182 1 05 01021 01 0000 110 will transfer both advance payments and the minimum tax.

In addition, there will be new BCCs for insurance premiums paid to the Federal Tax Service. They were approved by order of the Ministry of Finance of Russia dated December 17, 2016 No. 230n. And they differ depending on the period for which contributions are paid. For more details, see “New BCCs for insurance premiums for 2017.”

KBK table for 2017

We made a table of budget classification codes (BCC) for 2017 based on data from the Russian Ministry of Finance. All you have to do is select the required BCC and enter it in field 104 of the payment order.

KBK for personal income tax for 2017

KBK for income tax for 2017

KBK for VAT for 2017

KBC for insurance premiums for 2017

Table. New BCCs for insurance premiums for 2017

KBK according to the simplified tax system for 2017

KBK for UTII for 2017

BCC for Unified Agricultural Tax for 2017

KBK for transport tax for 2017

KBK for corporate property tax for 2017

BCC for personal property tax for 2017

KBK for land tax for 2017 for organizations

BCC for land tax for 2017 for individuals

KBK for 2017 according to the patent

KBK for water tax for 2017

KBK for state duty for 2017

KBC for fees for services and compensation of state costs in 2017

KBC on fines in 2017

Correct execution of payment documents - required condition for the successful completion of a financial transaction, for example, the payment of taxes or insurance premiums. Based on Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n, new KBC for 2017. Budget classification codes for 2017– important document details that must be filled out correctly. Our section will help you quickly understand all the changes to the CBC since 2017. Just below you will find a table with new codes for 2017 with decoding. Our material has already taken into account all the changes to the BCC provided for by the Order of the Ministry of Finance of Russia dated 07.12. 2016 No. 230n, which, in particular, introduced new BCCs for insurance premiums from 2017.

KBK: features and purpose

Budget classification code (BCC) is a combination of numbers known to accountants, as well as employees of banking and budgetary institutions. Characterizes a certain monetary transaction and is in a convenient way for grouping expenses/income received into the budget. Created based on Budget Code RF.

Thanks to the KBK, departments can correctly interpret information about the payment being made (purpose, addressee, etc.). A correctly written KBK allows you to:

• make payment transactions accurately;
• track the history of movement of funds;
• make the work of public service employees easier;
• competently plan the budget and manage financial flows;
• record arrears of payment.

The budget classification code is a guarantee that in 2017 the money will go to the right account, and the company or individual entrepreneur will not be penalized.

KBK: where to indicate?

The combination of numbers in question (KBK) is reflected in a separate field of payment orders intended for deductions in 2017 tax payments and insurance premiums, penalties and fines. This field in 2017 is 104. When filling out a document, it is important to correctly indicate the combination of numbers, because a mistake made entails not only administrative responsibility, but also the need to clarify the payments made.

When the payer understands all the numbers, the likelihood of filling out the data incorrectly is minimized. So let's try to understand their meaning.

KBK: how many characters and what do they mean?

Based on Order of the Ministry of Finance No. 65n, the budget classification code consists of 20 digits. Conventionally, they can be divided into several groups consisting of 1-5 characters:

№1-3 – code indicating the addressee for whom they are intended cash receipts(territorial Federal Tax Service, insurance and pension funds). For example, for payment KBK for personal income tax in 2017 put the number “182” for contributions to Pension Fund- “392”.
№ 4 – show a group of cash receipts.
№5-6 – reflects the tax code. For example, for insurance premiums the value “02” is indicated, excise taxes and insurance premiums are characterized by the number “03”, payment of state duty is “08”.
№ 7-11 – elements that reveal the item and subitem of income.
No. 12 and 13– reflect the level of the budget into which funds are planned to flow. The federal code is “01”, the regional code is “02”. Municipal institutions the numbers “03”, “04” or “05” are assigned. The remaining figures characterize budget and insurance funds.
№14-17 – indicate the reason for the financial transaction:

1. making the main payment – ​​“1000”;
2. accrual of penalties – “2100”;
3. payment of a fine – “3000”;
4. interest deduction – “2200”.

No. 18 – 20 – reflects the category of income received by the government department. For example, funds intended to pay tax are reflected with the code “110”, and gratuitous receipts – “150”.

Example. The Sirius company makes contributions to insurance against accidents and occupational diseases that may occur during the performance of work duties. Depending on the situation, indicated in payment document BCC may differ:

– 393 1 02 02050 07 1000 160 – upon timely transfer of funds;
– 393 1 02 02050 07 2100 160 – in case of payment of penalties;
– 393 1 02 02050 07 3000 160 – payment of the mandatory fine.

How to find out the BCC of an organization?

For payers who find it difficult to understand all the numbers, we recommend using our new KBK directory for 2017. It will help the accountant in 2017 to correctly fill out payment slips that require the presence of a cash register. The catalog of current BCCs for 2017 is presented on our website in the form of a table. Similar information can be found on the official website of the Federal Tax Service.

KBK for taxes and insurance premiums in 2017

Ministry of Finance By Order dated 07.12. 2016 No. 230n amended the budget classification codes: a minor correction was made for some, others were excluded. The changes came into force on January 1, 2017. They cover in particular the following sections:

1. Corporate income tax – applies to companies working with foreign companies and receiving income from them.
2. USN – changes affected organizations using the taxation object “income minus expenses”. The minimum tax and advance payments will be made to a separate BCC.
3. Insurance premiums - from 2017, the tax office will take over the administration (with the exception of contributions for injuries), so the combination of some numbers will change.

Because the new KBK appear in 2017, the previous ones will become invalid. From January 1, 2017, the accountant will not be able to use the old values ​​even when making a payment for previous period, otherwise the funds will not be considered paid.

Prevent troubles when committing financial transactions ours will help KBK table for 2017, prepared by financiers based on data from the Ministry of Finance of the Russian Federation. But if the accountant nevertheless uses the information for 2016, the mistake made can be corrected (the payment will need to be clarified).

Filling out the KBK in payment slips in 2017

The payment is settlement document, on the basis of which the bank makes cash payments. To pay taxes and contributions, form 0401060 is used. During the registration process, it is recommended to follow the Rules for filling out details developed by Order of the Ministry of Finance No. 107n.

In 2017, the Federal Tax Service will oversee taxes and insurance contributions; payers will have to submit unified reporting(Federal Law No. 243-FZ). The budget classification code indicator, reflected in line No. 104, is filled out according to the previous rules. The table shows some of the changes that occurred in the payment system in 2017:

Taking advantage KBK table for 2017 and clearly understanding the structure of the numbers, the accountant will be able to make all calculations correctly and in a timely manner. You can simplify your work and reduce the risk of making a mistake by filling out documents in electronic services. The following is a table of the current BCCs for 2017.

). In our tables you will find all the budget classification codes necessary to correctly fill out payment slips in 2017. Codes that have changed compared to 2016, as well as new KBK-2017, are in italics and marked with an asterisk.

KBK-2017 for paying taxes for organizations and individual entrepreneurs on OSN

KBK-2017 for paying taxes for organizations and individual entrepreneurs under special regimes

Organizations and individual entrepreneurs using the simplified tax system need to pay attention to the fact that a separate BCC for transfers has been cancelled. minimum tax. Since 2017, the minimum tax is credited to the same budget classification code as the simplified tax system paid in the usual manner. Read about the consequences of indicating the old KBK in the payment slip when paying the minimum tax in the Civil Code, 2017, No. 1, p. 63.

KBK: insurance premiums 2017

The BCC for all contributions controlled by the Federal Tax Service since 2017 has become new.

Please note that for contributions for periods expired before 2017 there will be one BCC, and for contributions for periods starting from 2017 there will be another. That is, if, for example, you transfer contributions for December 2016 in January 2017, then they are paid to the KBK intended for contributions for periods expired before 2017.

BCC for contributions for periods expired before 01/01/2017

BCC for contributions for periods starting from 01/01/2017

KBK-2017 for payment of other taxes for all organizations and individual entrepreneurs

Indication of the KBK when paying penalties and fines

By general rule when paying a penalty in categories 14-17, the BCC takes the value “2100”, and when paying a fine - “3000”. However, when transferring penalties and fines for certain types of insurance premiums, this rule does not work: