If an individual entrepreneur’s annual income for 2017 exceeded 300,000 rubles, then the fixed payment for pension contributions, calculated from the excess of the specified amount, must be paid by the individual entrepreneur, as a general rule, no later than July 2, 2018 (since the 1st day is Sunday). Should I use the old or new KBK for payment? Where to send the payment: to the Pension Fund or the Federal Tax Service? What should be indicated in the payment order in the purpose of payment? In this material you will find answers to these questions and you will be able to familiarize yourself with a sample payment order for the transfer of insurance premiums to individual entrepreneurs in 2018.
Deadline for payment of fixed contributions for 2017
Individual entrepreneurs pay the annual amount of insurance premiums “for themselves” for compulsory pension insurance for 2017 as they deem correct:
- or the entire amount in 2017 at once;
- or in several payments throughout the year (for example, monthly, quarterly, semi-annually). The main thing is that contributions are transferred in full no later than January 9, 2018 (the deadline is extended from December 31, 2017). No later than this date, pension contributions in the amount of 23,400 rubles must be paid for 2017. Also see ““.
If the deadline for payment of insurance premiums falls on a day off (non-working, holiday), then insurance premiums can be transferred on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).
Where to pay contributions: to the Pension Fund or the Federal Tax Service?
From January 2017, pension and medical contributions, as well as contributions for compulsory insurance in case of temporary disability and in connection with maternity, will be administered by the Federal Tax Service. Cm. " ". How to fill out a payment order regarding the payee? The answer is: the payment for 2017 must be sent to the tax office. If an individual entrepreneur pays pension contributions “for himself” in favor of the Pension Fund, then this will be a mistake.
Pension insurance contributions from income exceeding 300 thousand rubles are also paid to the tax office. Indicate the Federal Tax Service as the recipient in the payment order. The payment order for the payment of contributions in 2018 for individual entrepreneurs must be completed as follows:
- in the TIN and KPP field of the recipient of the funds - the 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.
KBC for transferring individual entrepreneur contributions in 2018
In order for an individual entrepreneur to pay pension contributions for 2017 in 2018 and the obligation to pay is considered fulfilled, it is necessary to use new budget classification codes. New BCCs must be reflected in field 104 of the payment order. We present a table with the KBK that will help determine the correct code for paying pension insurance contributions.
| Contributions | KBK 2018 |
| For pension insurance | |
| With an income of no more than 300,000 rubles. | 182 1 02 02140 06 1110 160 |
| With income over 300,000 rubles. | 182 1 02 02140 06 1110 160 |
| Penalty | 182 1 02 02140 06 2110 160 |
| Fines | 182 1 02 02140 06 3010 160 |
| For health insurance | |
| Contributions | 182 1 02 02103 08 1013 160 |
| Penalty | 182 1 02 02103 08 2013 160 |
| Fines | 182 1 02 02103 08 3013 160 |
Since January 2017, a new chapter 34 “Insurance premiums” has appeared in the Tax Code of the Russian Federation. It describes the rules for calculating and paying contributions, as well as the procedure for reporting contributions. Also, a number of changes are being made to the first part of the Tax Code of the Russian Federation: all basic rules relating to taxes will also apply to insurance premiums from 2017 (Federal Law No. 243-FZ dated 07/03/16).
Since 2017, pension insurance contributions must be paid to the Federal Tax Service, and not to the Pension Fund. In this regard, the payment order for payment of contributions must be completed according to the following principle:
- in the TIN and KPP field of the recipient of the funds - the 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.
Taking into account the fact that pension insurance contributions have been transferred to the Federal Tax Service since 2017, this type of contribution is now, in our opinion, not entirely correct to call “contributions to the Pension Fund”, since payments are sent to the Federal Tax Service. In this regard, since 2017 it is more logical to call this type of contribution “pension contributions”.
The deadline for transferring pension insurance contributions in 2017 has not changed. As before, pension contributions should be transferred no later than the 15th day of the month following the reporting month (clause 3 of Article 431 of the Tax Code of the Russian Federation). Payment slips must indicate the details of the INFS, not the Pension Fund of Russia. In field 104 for KBK, indicate the code, the first three characters of which have the value “182”. He indicates that the payment goes to the Federal Tax Service.
New KBK: table
Since 2017, new BCCs have been applied for the purpose of paying pension contributions. You also need to use other BCCs to pay contributions that relate to periods before 2017.
Read also Personal income tax: status of the preparer in the payment
It also makes sense for individual entrepreneurs to be careful - there are new codes for them that need to be used to pay fixed payments. See “Insurance premiums for individual entrepreneurs “for themselves” in 2017: how much to pay to the Federal Tax Service.” We will combine all the current BCCs for the payment of pension contributions to the Federal Tax Service in 2017 in the table.
| Purpose | Payment | Penalty | Fine |
| for an insurance pension for periods up to December 31, 2016 (if you pay for 2016 in 2017) | 182 1 02 02010 06 1000 160 | – | – |
| for insurance pensions for periods after January 1, 2017 (if you pay for 2017 in 2017) | 182 1 02 02010 06 1010 160 | 182 1 02 02010 06 2110 160 | 182 1 02 02010 06 3010 160 |
| for funded pension | 182 1 02 02020 06 1000 160 | 182 1 02 02020 06 2100 160 | 182 1 02 02020 06 3000 160 |
| for additional payment to pensions for flight crew members of civil aviation aircraft for periods before December 31, 2016 (if you pay for 2016 in 2017) | 182 1 02 02080 06 1000 160 | – | – |
| for additional payment to pensions for flight crew members of civil aviation aircraft for periods from January 1, 2017 (if you pay for 2017 in 2017) | 182 1 02 02080 06 1010 160 | 182 1 02 02080 06 2110 160 | 182 1 02 02080 06 3010 160 |
| for additional payment to pensions to employees of coal industry organizations for periods before December 31, 2016 (if you pay for 2016 in 2017) | 182 1 02 02120 06 1000 160 | – | – |
| for additional payment to pensions to employees of coal industry organizations for periods from January 1, 2017 (if you pay for 2017 in 2017) | 182 1 02 02120 06 1010 160 | 182 1 02 02120 06 2110 160 | 182 1 02 02120 06 3010 160 |
| in a fixed amount for an insurance pension (with income not exceeding the limit) for periods until December 31, 2016 (if you pay for 2016 in 2017) | 182 1 02 02140 06 1100 160 | – | – |
| in a fixed amount for an insurance pension (from income not exceeding the limit) for periods from January 1, 2017 (if you pay for 2017 in 2017) | 182 1 02 02140 06 1110 160 | 182 1 02 02140 06 2110 160 | 182 1 02 02140 06 3110 160 |
| in a fixed amount for an insurance pension (from income above the limit) for periods up to December 31, 2016 (if you pay for 2016 in 2017) | 182 1 02 02140 06 1200 160 | – | – |
| in a fixed amount for an insurance pension (from income above the limit) for periods from January 1, 2017 (if you pay for 2017 in 2017) | 182 1 02 02140 06 1210 160 | 182 1 02 02140 06 2110 160 | 182 1 02 02140 06 3210 160 |
| for the insurance part of the labor pension at an additional rate for employees on list 1 for periods before December 31, 2016 (if you pay for 2016 in 2017) | 182 1 02 02131 06 1000 160 | – | – |
| for the insurance part of the labor pension at an additional rate for employees on list 1 for periods from January 1, 2017 (if you pay for 2017 in 2017) | 182 1 02 02131 06 1010 160, if the tariff does not depend on the special assessment; 182 1 02 02131 06 1020 160, if the tariff depends on the special assessment | 182 1 02 02131 06 2110 160, if the tariff does not depend on the special assessment; 182 1 02 02131 06 2120 160, if the tariff depends on the special assessment | 182 1 02 02131 06 3010 160, if the tariff does not depend on the special assessment; 182 1 02 02131 06 3020 160, if the tariff depends on the special estimate |
| for the insurance part of the labor pension at an additional rate for employees on list 2 for periods before December 31, 2016 (if you pay for 2016 in 2017) | 182 1 02 02132 06 1000 160 | – | – |
| for the insurance part of the labor pension at an additional rate for employees on list 2 for periods from January 1, 2017 (if you pay for 2017 in 2017) | 182 1 02 02132 06 1010 160, if the tariff does not depend on the special assessment; 182 1 02 02132 06 1020 160, if the tariff depends on the special assessment | 182 1 02 02132 06 2110 160, if the tariff does not depend on the special assessment; 182 1 02 02132 06 2120 160, if the tariff depends on the special assessment | 182 1 02 02132 06 3010 160, if the tariff does not depend on the special assessment; 182 1 02 02132 06 3020 160, if the tariff depends on the special estimate |
| arrears, penalties and fines on contributions to the Pension Fund of the Russian Federation for periods before 2017 (if underpayments from previous years were identified in 2017) | 182 1 09 08020 06 1000 140 | 182 1 09 08020 06 2100 140 | 182 1 09 08020 06 3000 140 |
From January 1, 2017, 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 2017? 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 2017 to the tax authorities, you must fill out the payment slips correctly. New BCCs for insurance premiums from 2017 must be indicated in field 104 of the payment order. KBK consists of 20 digits. If in 2017 you send insurance premiums to the old KBK, 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 since 2017 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.
Pension contributions from payments to employees
Note!
From January 1, 2017, 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 2017 it is 876,000 rubles) are charged at a rate of 22%, and from payments above the limit - at a rate of 10%. Cm. " ".
Such tariffs for 2017 have been determined and established for most organizations and individual entrepreneurs. To pay pension insurance contributions in 2017 from payments within the limit and from payments accrued in excess of the maximum base value, the same KBK is used - 182 1 02 02010 06 1010 160. This is a new code.
To do this, you need to draw up a separate payment order. And you need to indicate the new BCC - 182 1 02 02090 07 1010 160.
Insurance premiums for disability and maternity for December 2016 must be transferred to a “special” CBC. Even if insurance premiums for 2016 are transferred in January 2017 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 2017 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 2016 | KBK 2017 |
| Penalties for social insurance contributions | 182 1 02 02090 07 2100 160 | 182 1 02 02090 07 2110 160 |
| Penalties for social insurance contributions | 182 1 02 02090 07 3000 160 | 182 1 02 02090 07 3010 160 |
Some BCCs indicated by entrepreneurs when transferring taxes and insurance contributions are the same for all individual entrepreneurs, regardless of the applied taxation regime. But some budget classification codes are “intended” for a specific regime.
KBK: IP contributions 2019
BCCs for insurance premiums represent the largest group of codes that are necessary for entrepreneurs of absolutely all taxation regimes.
Individual entrepreneurs, when filling out payments for insurance premiums in 2019, must indicate the following BCC:
| Type of contribution | KBK |
|---|---|
| Insurance premiums for OPS | 182 1 02 02010 06 1010 160 |
| Insurance premiums for compulsory medical insurance | 182 1 02 02101 08 1013 160 |
| Insurance premiums for VNiM | 182 1 02 02090 07 1010 160 |
| Insurance premiums for injuries | 393 1 02 02050 07 1000 160 |
| Additional insurance contributions to compulsory pension insurance for employees who work in conditions that give the right to early retirement, including: | |
| 182 1 02 02131 06 1010 160 | |
| - for those employed in jobs with hazardous working conditions (clause 1, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ | 182 1 02 02131 06 1020 160 |
| ) (additional tariff does not depend on the results of the special assessment) | 182 1 02 02132 06 1010 160 |
| - for those employed in jobs with difficult working conditions (clauses 2-18, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (additional tariff depends on the results of the special assessment) | 182 1 02 02132 06 1020 160 |
KBK: individual entrepreneur contributions for himself
The BCC for individual entrepreneurs' contributions for themselves is also the same for everyone, regardless of the regime applied.
KBK for individual entrepreneurs on OSN in 2019
General-regime entrepreneurs are payers of personal income tax in relation to their income and payers of VAT:
KBK for individual entrepreneurs in special modes in 2019
For each special regime tax, its own BCC has been approved.
). 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 transferring the minimum tax has been abolished. 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
| Type of insurance premium | KBK (field 104 of the payment slip) |
|---|---|
| 182 1 02 02010 06 1000 160* | |
| 182 1 02 02090 07 1000 160* | |
| 182 1 02 02101 08 1011 160* | |
| 182 1 02 02140 06 1100 160* | |
| Insurance premiums for mandatory insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service(1% contributions) | 182 1 02 02140 06 1200 160* |
| 182 1 02 02103 08 1011 160* | |
| No. 400-FZ | 182 1 02 02131 06 1010 160* |
| - for those employed in jobs with hazardous working conditions (clause 1, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ | 182 1 02 02131 06 1020 160* |
| No. 400-FZ) (additional tariff does not depend on the results of the special assessment) | 182 1 02 02132 06 1010 160* |
| - for those employed in jobs with difficult working conditions (clauses 2-18, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (additional tariff depends on the results of the special assessment) | 182 1 02 02132 06 1020 160* |
| 393 1 02 02050 07 1000 160 |
BCC for contributions for periods starting from 01/01/2017
| Type of insurance premium | KBK (field 104 of the payment slip) |
|---|---|
| Insurance premiums for compulsory health insurance paid to the Federal Tax Service | 182 1 02 02010 06 1010 160* |
| Insurance premiums in case of temporary disability and in connection with maternity, paid to the Federal Tax Service | 182 1 02 02090 07 1010 160* |
| Insurance premiums for compulsory medical insurance paid to the Federal Tax Service | 182 1 02 02101 08 1013 160* |
| Insurance premiums for mandatory insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02140 06 1110 160* |
| Insurance premiums for compulsory medical insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02103 08 1013 160* |
| Additional insurance contributions for mandatory pension insurance for employees who work in conditions that give the right to early retirement, including (paid to the Federal Tax Service): | |
| - for those employed in work with hazardous working conditions (clause 1, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (the additional tariff does not depend on the results of the special assessment) | 182 1 02 02131 06 1010 160* |
| - for those employed in work with hazardous working conditions (clause 1, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (additional tariff depends on the results of the special assessment) | 182 1 02 02131 06 1020 160* |
| - for those employed in jobs with difficult working conditions (clauses 2-18, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (the additional tariff does not depend on the results of the special assessment) | 182 1 02 02132 06 1010 160* |
| - for those employed in jobs with difficult working conditions (clauses 2-18, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (additional tariff depends on the results of the special assessment) | 182 1 02 02132 06 1020 160* |
| Insurance premiums for injuries paid to the Social Insurance Fund | 393 1 02 02050 07 1000 160 |
KBK-2017 for payment of other taxes for all organizations and individual entrepreneurs
| Name of tax, fee, payment | KBK (field 104 of the payment slip) |
|---|---|
| Personal income tax on income the source of which is a tax agent | 182 1 01 02010 01 1000 110 |
| VAT (as tax agent) | 182 1 03 01000 01 1000 110 |
| VAT on imports from EAEU countries | 182 1 04 01000 01 1000 110 |
| Income tax on dividend payments: | |
| — Russian organizations | 182 1 01 01040 01 1000 110 |
| - foreign organizations | 182 1 01 01050 01 1000 110 |
| Income tax on the payment of income to foreign organizations (except for dividends and interest on state and municipal securities) | 182 1 01 01030 01 1000 110 |
| Income tax on income from state and municipal securities | 182 1 01 01070 01 1000 110 |
| Income tax on dividends received from foreign organizations | 182 1 01 01060 01 1000 110 |
| Transport tax | 182 1 06 04011 02 1000 110 |
| Land tax | 182 1 06 0603x xx 1000 110 where xxx depends on the location of the land plot |
| Fee for the use of aquatic biological resources: | |
| — for inland water bodies | 182 1 07 04030 01 1000 110 |
| — for other water bodies | 182 1 07 04020 01 1000 110 |
| Water tax | 182 1 07 03000 01 1000 110 |
| Payment for negative impact on the environment | 048 1 12 010х0 01 6000 120 where x depends on the type of environmental pollution |
| Regular payments for the use of subsoil, which are used: | |
| - on the territory of the Russian Federation | 182 1 12 02030 01 1000 120 |
| — on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation and outside the Russian Federation in territories under the jurisdiction of the Russian Federation | 182 1 12 02080 01 1000 120 |
| MET | 182 1 07 010хх 01 1000 110 where xx depends on the type of mineral being mined |
| Corporate income tax on income in the form of profits of controlled foreign companies | 182 1 01 01080 01 1000 110* |
Instructing the KBK when paying penalties and fines
As a general rule, when paying a fine 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:
| Type of insurance premium | KBK when paying a fine | KBC upon payment of a fine |
|---|---|---|
| For contributions for periods expired before 01/01/2017 | ||
| Insurance premiums for compulsory medical insurance paid to the Federal Tax Service | 182 1 02 02101 08 2011 160 | 182 1 02 02101 08 3011 160 |
| Insurance premiums for compulsory medical insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02103 08 2011 160 | 182 1 02 02103 08 3011 160 |
| For contributions for periods starting from 01/01/2017 | ||
| Insurance premiums for compulsory health insurance paid to the Federal Tax Service | 182 1 02 02010 06 2110 160 | 182 1 02 02010 06 3010 160 |
| Insurance premiums in case of temporary disability and in connection with maternity, paid to the Federal Tax Service | 182 1 02 02090 07 2110 160 | 182 1 02 02090 07 3010 160 |
| Insurance premiums for compulsory medical insurance paid to the Federal Tax Service | 182 1 02 02101 08 2013 160 | 182 1 02 02101 08 3013 160 |
| Insurance premiums for mandatory insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02140 06 2110 160 | 182 1 02 02140 06 3010 160 |
| Insurance premiums for compulsory medical insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02103 08 2013 160 | 182 1 02 02103 08 3013 160 |
