Complete reference book of kbk. CBC for insurance premiums

Encoding budget classification is the basis of financial budget order. CSC codes are used to classify operations for the formation, distribution and execution of the budget and the implementation of financial and economic activities of institutions in terms of their content and purpose. This is what BSC means - digital systematization of the revenue and expenditure side of the budget. In the schedule for public procurement, only expenditure ciphers of the budget classification (KRBK) are used.

Since 2020, public sector institutions, when generating budget classification codes, must be guided by the new Order of the Ministry of Finance of Russia dated 132n dated 06/08/2018 (as amended on 11/30/2018). Note that the old standard - Order of the Ministry of Finance No. 65n has lost its force.

Consumable CBC for public procurement

Encoding of budget details is carried out according to special rules. The procedure for the formation and structure of the KBK for debit transactions (or KBK) are enshrined in the Order of the Ministry of Finance of Russia dated 132n dated 06/08/2018 (as amended on 11/30/2018).

Let's define the main provisions of the formation of the KRBK:

1. Set the cipher of the main manager budget funds in accordance with Appendix No. 4 to Instructions No. 132n. The GRBS cipher consists of three characters and is formed exclusively by numbers from 0 to 9.
2. We indicate the values ​​of the section and subsection, determined taking into account current rules, in accordance with Appendix No. 5 of Order No. 132n. Section and subsection ciphers consist of two characters each.
3. Then we determine the target item of expenditure of the corresponding budget. The codifier is equal to 10 digits, the first five of which determine whether the costs belong to program or non-program areas. The remaining five characters classify the direction of expenditure.
4. The type of expenses is set in accordance with Art. 51 ch. 3 and Appendix No. 7 of Instructions 132n. KVR consists of three signs. For more information on how to determine CWR, read the article.

This procedure is established for state-owned institutions. For budgetary and a simplified method of forming the KRBK is provided.

CSC codes for budgetary and autonomous institutions

A distinctive feature for budgetary and autonomous institutions is a simplified procedure for generating a code. That is, from 1 to 17, the character of the twenty-digit CSC code is set to zero values. And from 18 to 20 sign - CWR - type of expense.

For example, the contractor must determine the code for the purchase of a car overhaul. Here's how to find out CSC organizations:

1. Open Appendix No. 7 of Order 132n.
2. Check all groups. The code for the type of expense "overhaul" is assigned to the BCC group 243 "Procurement of goods, works, services for the purpose of overhaul of state (municipal) property."
3. Draw up a BCC to pay for the overhaul of a car - 000 0000 00000 00000 243.

For other orders, code 244 is used - such a CWR is fixed for other purchases of goods, works and services (clause 51.2.4.4 clause 51 of Procedure No. 132n). According to the coding of the types of expenses 244 (000 0000 00000 00000 244) they purchase household and stationery goods, fuels and lubricants, Construction Materials (Maintenance), food, inventories, fixed assets.

Budget Classification Codes for PFCD and Procurement Plan

It should be carried out in accordance with the planned indicators, which are approved for a specific financial period. The BU and AC schedule is drawn up on the basis of the expenditure part of the financial and economic activity plan.

Moreover, the correspondences should be viewed not only by the amounts, but also by the budget coding. Each budget classification code for the FCD plan is similar to the codes and amounts summarized in the schedule. Each type of expenditure is related to a specific type of expenditure.

Examples of KRBK for PFHD of a budgetary institution:

• wages of key personnel - 000 0000 00000 00000 111;
• contributions to funds ( insurance premiums) — 000 0000 00000 00000 119.

• public Utilities;
• works on the maintenance of buildings;
• purchase of MZ, fuels and lubricants, OS;
• current repair;
• other similar types of costs.

Always 000 0000 00000 00000 244.

Everything related to overhaul, — 000 0000 00000 00000 243.

CBC for public procurement: controversial situations

Budget classification codes are regulated by an order from the Ministry of Finance Russian Federation. The new version of the document, which was adopted in 2017, contains all the names of contributions and their corresponding values. All CSCs are divided into the following sections:

• taxes for legal entities and individual entrepreneurs on OSN (including personal income tax);
• tax payments for enterprises operating under special tax regimes;
• insurance premiums;
• payments for past periods;
• payments for new periods;
• classifier for fines and penalties;
• codes for making other tax deductions.

Payments to the pension and insurance fund must also be backed up with codes budget classifier. The declaration is filled in by a tax agent, who is a responsible person before the fiscal authorities. It is worth carefully monitoring the correctness of filling in all the lines, as an error will lead to default on obligations to the tax office. This state of affairs is fraught with fines and other penalties.

What is a CBC for paying taxes?

BCC (budget classification code) is a combination of numbers by which government agencies identify and group revenues, expenditures and sources of a country's budget. The code is indicated in any accounting declaration that is subject to control. The use of certain combinations of numbers is based on regulations Budget Code RF.

The need to use the CBC is to regulate relations between entrepreneurs and the state. Reinforcing payments with codes allows organizations to:

• have official confirmation of payments made;
• analyze the purpose of the payment;
• get rid of penalties in case of problems with fiscal authorities.

Each company dealing commercial activities, reports to tax service by providing information on profits and expenses. BCC can be figuratively called the account of the state. Due to the complex structure of inflows and outflows Money there is a need to create a large number such accounts. In the process of contributing funds to the budget, the oktmo also plays an important role, which allows determining the territorial affiliation of the municipality.

How to find out the CBC for paying transport tax?

Individuals and legal entities pay transport taxes in accordance with the provisions of the Tax Code of the Russian Federation. For the official transfer of funds to the budget, the tax agent is obliged to enter the corresponding CSC in the declaration.

Many changes were made to the structure of the codes of the budget classifier in 2017, but the reform did not affect the payment of transport tax. You can find out the required code using the order of the Ministry of Finance of the Russian Federation. The structure of the document is quite complicated for the perception of an inexperienced taxpayer. In connection with this difficulty, it was customary to create official explanations and regulations at the FTS level. With the help of explanations of the territorial fiscal authorities, you can easily find out the required code of the budget classifier.

All CSCs have a standardized length. Each of the twenty symbols of the code corresponds to a certain parameter that allows you to identify the direction of the payment to the state budget. The structure of the combination of numbers consists of four blocks, each of which includes five characters.

How to find out the CBC for paying income tax?

All CSCs are regulated by an order issued by the Ministry of Finance of the Russian Federation. The use of codes is supported by certain articles tax code. You can also find out the code for paying tax on income from the operational activities of an enterprise from regulations and orders from local fiscal authorities, which are published systematically and are of an explanatory nature.

The BCC for paying income tax consists of twenty characters, which are divided into four sections. In each combination, certain information is encrypted, which is necessary for the identification of the payment.

The first three digits encrypt data to determine government agency. The fourth digit of the code is the name of the income group on which the tax is calculated. The next two characters indicate the specifics of the payment. The next group of numbers encodes the meaning of the income item and subitem.

• stock;
• regional;
• federal.

The following four digits determine the direction of the payment:

• payment of a fee or fee;
• payment of a penalty;
• payment of the penalty.

The last three digits help determine the classification of the type of income. The complex use of combinations of these numbers makes it possible to perform identification in automatic mode. The correct approach to the analysis of the CCC will help to correctly read the ciphers and determine the intended purpose of the payment.

How to find out the CBC for paying property tax?

Payment of real estate tax involves the use of a budget classifier code. The values ​​of all BCC are contained in the order of the Ministry of Finance of the Russian Federation. For some individual entrepreneurs, working with such documents is quite difficult, so local fiscal authorities issue their own regulations which are explanatory.

The use of budget classifier codes is mandatory for all organizations engaged in commercial activities. Responsibility for the correct entry of codes in the declaration rests with the accountant of the enterprise. It should be borne in mind that errors in filling out the codes in the declaration can lead to debts. The system will not be able to recognize the combination of numbers, so the payment simply will not reach the recipient.

Each accountant in his work uses a budget classification code, how to find out the correct one - we'll talk in the article. The twenty-digit cipher allows you to identify the payment or receipts. A mistake can have fatal consequences. Let's figure out which BCCs need to be indicated in 2020.

The use of budget classification ciphers determines the status of an economic entity. So, for example, individual entrepreneurs, commercial firms, and most NCOs in their activities use only tax codifications.

Tax BCCs are identifiers of fiscal obligations by their types, categories of taxpayers, taxable objects, and other characteristics. KBK is indicated in field 104 of the payment order; codification data is not reflected in accounting.

Here are the institutions public sector, in addition to tax ciphers of the budget classification, they also use income and expenditure in accounting. For state employees, each transaction must be reflected not only in the corresponding account of the accounting (budget) accounting, but also in the corresponding CSC.

For example, payout wages in a budgetary institution it is reflected according to the code 00000000000000000111, insurance premiums - 000000000000000000119, payment utilities- 00000000000000000244 and so on. State institutions are required to identify all characters of the cipher. Moreover, not only numbers, but also letters are used for identification.

So what is CBC? This is a twenty-digit codifier that identifies a specific operation - any cash flow in the budget system.

Important changes for state employees

Tax codes - how to find out

Timeliness and correctness of settlements with the Federal Tax Service is the key to the accountant's peace of mind. Payments in budget system so many that you can get confused in two counts. Moreover, one should remember not only the norms and rules of taxation in force in current year, but also up-to-date details for the transfer of taxes, fees and contributions.

We repeat that each tax payment has its own code. So, for example, for settlements with the Federal Tax Service in terms of calculated VAT, you will have to indicate in payment order one cipher, and in order to pay the accrued sanctions - another one, for example, KBK fines.

In order not to get confused in payments, we offer the current KBK guide:

In the articles you will find not only up-to-date codifications and will be able to check the CCC for payment, but also to check the correctness of the calculation of fiscal obligations.

All codes in one reference file

KBK by TIN

The question of how to find out the BCC of an organization by TIN does not have an adequate answer, but nevertheless it is asked with enviable frequency. Let's figure it out.

The BC code is the transaction ID, and the TIN is the payer ID. So, the BC code in most cases has a constant value. For example, state-financed organization must pay VAT under the same codes as commercial company or an entrepreneur. But each taxpayer has its own TIN - unique. This means that there is no dependence between the indicated ciphers.

The budget classification code is an essential requisite when transferring funds to the budget. Obviously, the sequence of 20 numbers is a kind of cipher. In the article, we will consider what a CBC is, why it is needed and why it is important not to make a mistake when specifying the code.

CBC is...

Taxpayers (organizations and individuals) replenish the budget when they pay the taxes established by law. Fiscal policy state is to manipulate taxes and public spending. For classification financial flows in order to manage them, use the CSC.

So CBC is a code. It encodes the purpose of the funds coming to the budget and, accordingly, the expenses incurred.

Budget revenues are accounted for separately in accordance with the KBK and OKATO (classifier of objects of administrative-territorial division). Using the code, you can track the path of any amount that fell into the budget: from which region and which organization the payment was made. On what basis and where redirected. Thus, state control over the receipt of taxes and fees in the controlled territories is carried out, statistical information on budget flows by sectors of the economy is collected and processed.

It's obvious that different taxes and fees, as well as penalties and fines for them, have different CCC. But the system of budget classification codes throughout the country is the same.

Conventionally, budget classification codes can be divided into four large blocks:

• budget spending;
• budget revenues;
• sources of financing;
• sources to reduce the budget deficit.

What is KBK in payment

The tax authorities warned that there are three errors in the payment that cannot be corrected and clarified. In this case, the tax will have to be paid twice.

Payments that are intended for the budget are sent to territorial authority Federal Treasury. If there are errors in the order, the payment may fall into the unexplained. Then the taxpayer has an arrears to the state, which can lead to the accrual of penalties or a fine.

To fill out a payment order, use the current KBK for 2019, broken down by taxes and contributions for legal entities and individual entrepreneurs. This liver of codes was approved by order of the Ministry of Finance dated 08.06. We remind you that the codes are approved annually. Therefore, if you are making payments for past periods in the current period, use the updated list. This is the only way you can ensure that they are correctly credited.

Each field of the payment order has its own code. Field 104 is used to indicate BCC. If there is no corresponding requisite in this field, the bank will not accept the instruction for execution.

What is CBC in a receipt

The payer - an individual must indicate the CBC in the receipt for tax transfer, payment of the fine of the State Traffic Inspectorate, when paying for the education of children or the services of medical institutions.

As a rule, the payer receives a receipt in which all the key details are filled in, and all that remains is to enter the amount and reason for the payment. If for some reason the BCC is not indicated in the notice, you can find it out by calling the accounting department of the institution in whose favor you are making the payment.

If you are making an online payment, Personal Area bank to which your card or other automated payment services are linked, the code, as a rule, is automatically uploaded to the receipt.

Structure of the CBC

CSC consists of twenty digits, divided by digits.

• 1-3 manager of funds (for example, 182 - FTS, 392 - PFR, 393 - FSS);
• 4-6 tax or contribution code (group 100 - taxes, fees, fines, sanctions; group 200 - gratuitous receipts);
• 7, 8 budget level (01 - federal budget; 02 - budget of the subject; 03 - budgets of federal cities);
• 14-17 type of payment (1000 - tax, contribution or arrears; 2100 - penalties, 3000 - fine);
• 18-20 economic type of income (110 - taxes; 130 - provision of services).

Consider an example:

182 1 01 01011 01 1000 110

• 182 - the tax authority manages the money;
• 101 - according to the current classification of income, this is income tax;
• 01 - funds went to the federal budget;
• 1000 - tax fee;
• 110 - tax.

To find a transcript of a specific budget classification code, go to link , press F3 or Ctrl+F. After clicking, a search bar will appear below the toolbar. Enter the 20-digit BCC you are looking for without spaces and see its transcript in the left column of the table.

Where to get CBC

From April 14, apply the new CCC if you need to pay penalties and fines on contributions to the Pension Fund at additional rates (Order of the Ministry of Finance dated March 6, 2019 No. 36n). New KBK concern companies whose employees are employed in harmful or dangerous working conditions and are entitled to early retirement.

Budget classification codes are approved by the Ministry of Finance. The current list of codes was approved by order of the Ministry of Finance dated 08.06.18 No. 132n.

Using the service https://service.nalog.ru/, you can not only find out the BCC, but also generate and print a document for tax payment.

Cheat sheet on the use of budget classification codes

What are CBCs for?

Budget Classification Codes (BCC) are introduced in order to streamline the receipt of money in the budget and their spending. With the help of these codes, budgetary funds are grouped, including taxes and insurance premiums. For example, all income tax receipts individuals are divided into groups: personal income tax accrued by tax agents; personal income tax accrued by entrepreneurs and other "private traders"; Personal income tax in the form of fixed advance payments from the income of non-residents, etc. And for each of these groups, a separate budget classification code is provided.

Where do I need to specify the CBC

First of all, the BCC must be indicated in payment orders when transferring taxes, fees, penalties and fines. In the current form of payment, given in Appendix 3 to the Regulation of the Bank of Russia dated 06/19/12 No. 383-P, field 104 is intended for the BCC (for more information on filling out a payment order, see the article ""). Note that only one budget classification code can be specified in the payment order. If you have to make payments related to two, three or more CCCs, you will have to issue two, three or more payments.

In addition, the CCF should be indicated in some tax returns: income tax, VAT, transport tax, as well as in the calculation of insurance premiums. This allows the inspectors to record on the taxpayer's personal account the payment arrears with one or another CCC. As soon as the amount marked by this CCC is received from this taxpayer, the debt will be repaid.

What is the budget classification code

According to the Procedure for the formation and application of codes for the budget classification of the Russian Federation (approved by order of the Ministry of Finance dated 06.06.19 No. 85n), each BCC consists of 20 digits (they are called digits).

The first three digits are the code of the chief budget revenue administrator. For tax payments, insurance premiums (except for contributions "for injuries") and state duties, this code takes the value "182", for payments to the FSS "for injuries" - "393".

The fourth, fifth and sixth digits show the income group. For income tax and personal income tax - this is "101", for insurance premiums - "102", for VAT and excise taxes - "103", for property tax, transport and land taxes- "106", for uniform taxes with "simplification", UTII and ESHN - "105", for state duty - "108".

Ranks seven through eleven are used for detailing within each income group.

The twelfth and thirteenth digits show which budget the money will go to. If "01" is indicated, then the funds are intended for federal budget, if "02", then for the regional. The values ​​"06", "07" and "08" mean the budgets of the PFR, FSS and MHIF, respectively. The values ​​"03", "04" and "05" are reserved for municipal budgets

Ranks from the fourteenth to the seventeenth show what exactly the taxpayer or policyholder transfers: the main payment of the tax or contribution, penalties, fines or interest. For taxes and some types of contributions, in the case of the main payment, indicate "1000", in the case of penalties - "2100", in the case of fines - "3000" and in the case of interest - "2200".

The eighteenth, nineteenth and twentieth categories take on the following values: when paying taxes and state duties, this is "110", when paying insurance premiums - "160", when transferring payments for the use of subsoil or natural resources- "120".

BCC for taxes and contributions for past periods

The Ministry of Finance periodically makes changes to the list of existing CCCs. In particular, in 2016, the codes relating to insurance premiums, penalties and interest were updated (see "").

An accountant should remember one thing important rule: As soon as new BCF values ​​appear, the old values ​​become invalid and cannot be applied. When transferring a tax or contribution for the previous period, the payment order must indicate the budget classification code, which is relevant now, and not in the previous period. That is why it is better to use a web service to fill out payments, where all the necessary updates are installed automatically, without user intervention, and the probability of making a mistake is negligible.

By the way, for some taxes there is a separate valid CCC for payments for past periods. An example is single tax on imputed income. There is an up-to-date code that must be indicated in the case when in 2019 the “sponsor” transfers UTII for periods that have expired before January 1, 2011. Similar codes have been introduced for the simplified tax system and the unified agricultural tax.

If special KBK is not provided for payments for past periods, then the current code is valid for all transfers, regardless of the period. This applies, among other things, to income tax, VAT, personal income tax and insurance premiums.

The same is the case with the codes that must be indicated in the revised declarations for past periods. If a taxpayer in 2019 submits a “clarification” for 2018 or earlier periods, he must put down the CCC valid in 2019. Otherwise, it will turn out that on the personal account the debt is listed according to the outdated code, and the payment was received according to the current code. As a result, the debt will remain outstanding.

When filling out payments or declarations in a web service, an accountant or entrepreneur will not have to keep track of all these subtleties. When specifying the type of tax, payment period and declaration status, the service will simply not allow you to specify incorrect values.

What to do if the BCC is indicated with an error

In theory, the budget classification code incorrectly indicated in the payment order (as well as the outdated BCC) does not mean that the tax or contribution has not been paid. This directly follows from Article 45 of the Tax Code of the Russian Federation. But in practice, the inspectorate and the treasury are not able to quickly figure out how to reflect erroneous payment on a personal account. And until the payment is credited, the taxpayer will remain underpaid.

If a mistake is made when filling out the declaration, then it is enough to submit a “clarification” with the correct CSC, and the incident will be settled.

Elena Mavritskaya, Leading Expert of Accounting Online.