Insurance premiums at an additional rate for insured persons employed in the types of work specified in clause 1, part 1, art. 30 of the federal law of December 28, 2013 n 400-FZ (list 1)
Penalties, fines and interest on insurance premiums for the additional tariff (list 1), starting from January 1, 2017
Insurance premiums at an additional rate for insured persons engaged in the types of work specified in clause 2 - 18, part 1, art. 30 of Federal Law dated December 28, 2013 No. 400-FZ (list 2)
At a rate that does not depend on the results of a special assessment of working conditions (class of working conditions)
At a tariff depending on the results of a special assessment of working conditions (class of working conditions)
Penalties, fines and interest on insurance premiums for the additional tariff (list 2), starting from January 1, 2017
Insurance contributions for compulsory pension insurance in a fixed amount (for individual entrepreneurs)
Contributions for billing periods (including those calculated from the amount of excess income), starting from January 1, 2017
Additional social security contributions for flight crew members and coal industry workers
Contributions from organizations using the labor of flight crew members of civil aviation aircraft to pay supplements to pensions
Contributions paid by organizations of the coal industry for the payment of additional payments to pensions
Insurance premiums for compulsory health insurance for the working population
Contributions for billing periods starting from January 1, 2017
Insurance premiums for compulsory health insurance in a fixed amount (for individual entrepreneurs)
Contributions for billing periods starting from January 1, 2017
Insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity
Contributions for billing periods starting from January 1, 2017
Insurance contributions for compulsory social insurance against accidents at work and occupational diseases
). 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 010x0 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* |
Indication of 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 |
For legal entities, several social insurance contributions are provided, of which only contributions for injuries (accidents) are paid to the Social Insurance Fund. Here are the budget classification codes for these contributions.
KBK traumatism for 2019
Employers are required to pay injury contributions for employees. The same procedure applies to all organizations and entrepreneurs.
Transfer “unfortunate” contributions to the FSS branch at the company address. If your organization has independent divisions, then they have the right to pay contributions for employees themselves, provided that:
- the department independently calculates and pays wages to employees;
- The branch is on a separate balance sheet and has a current account.
If one of the 2 conditions is not met, then social security payments are paid by the parent company.
Code for accident contributions - 393 1 02 02050 07 1000 160 . It is written in field 104 of the payment order. The code itself is 20 characters:
KBK penalties for accidents
Organizations transfer contributions by the 15th day of the month after the reporting month. If the payment date is a weekend, make the payment on the next weekday. If you did not transfer your contributions on time, the penalty will increase for each day of delay. BCC for payment of penalties:
393 1 02 02050 07 2100 160
KBC fine for insurance premiums from accidents
If you do not pay your contributions to the Social Insurance Fund or pay but not in full, you will be fined. According to Article 26.24 of 125-FZ, the fine will increase if FSS employees prove that the organization did not pay contributions on purpose. Code for transferring the fine:
393 1 02 02050 07 3000 160
Errors in accident insurance premium codes
If you indicated the BCC with an error, the obligation to pay contributions will not be fulfilled. Then the organization has arrears in payments to Social Security, and later it will be charged penalties. If an error is detected, you must write a statement to the Social Insurance Fund to clarify the payment.
Important! The Social Security Fund will review your application if there is an error in any number other than the first three. If you indicated a code other than 393, then the payment is not suitable for the administration of the Social Insurance Fund, and the fund will not be able to verify it. The application is drawn up in free form.
KBK in the Federal Tax Service on temporary disability and maternity
All employers pay contributions for social insurance for maternity and illness - to the tax service. An exception may be a taxpayer applying reduced tariffs. Code for the “maternity” contribution to the Federal Tax Service:
182 1 02 02090 07 1010 160
To pay a fine in this issue, in numbers 14-17, write 2110. To pay a fine, in numbers 14-17, write 3010.
Pay your fees without problems and on time from the service. Here you can easily keep records, pay salaries, pay taxes and contributions, automatically generate reports and send them without leaving your desk. For the first 14 days, use the service for free.
The BCC for FSS contributions for 2019 can be found in the order of the Ministry of Finance of Russia dated No. 65n. It is worth remembering that the KBK FSS contributions in case of temporary disability in 2019 and the KBK for injuries are different.
KBK in the Social Insurance Fund for legal entities for insurance premiums for temporary disability and maternity in 2019
Contributions to compulsory social insurance for maternity and illness are paid by almost all legal entity employers. The exception is taxpayers who, for one reason or another, apply reduced insurance premium rates. In this case, the rate for social contributions may be reduced to zero.
It should be noted that social insurance contributions are paid not only by legal entities, but also by entrepreneurs who use hired labor. And also those entrepreneurs who, of their own free will, make contributions to compulsory social insurance for themselves. The BCC in this case is the same as for legal entities.
The KBK FSS 2019 for legal entities is as follows:
If the policyholder pays arrears for periods before January 2017 for Social Insurance contributions in 2019, the BCC is used as follows:
KBC in 2019 for contributions for disability and maternity: fines and penalties
The KBK for compulsory social insurance contributions in 2019 for payment of penalties for contributions for temporary disability and maternity does not differ significantly from the KBK for the contributions themselves.
To pay the penalty to the FSS KBK in 2019, it is as follows:
For fines, the BCC for FSS contributions in 2019 is as follows:
BCC for contributions from accidents (NS and PZ)
Contributions for insurance against accidents and occupational diseases are transferred to the territorial branch of the Social Insurance Fund where the policyholder is registered. The KBK in 2019 for contributions from accidents is used as follows:
|
KBK FSS from NS and PZ 2019 |
393 1 02 02050 07 1000 160 |
Let us remind you that now it is necessary to report to Social Insurance only on contributions for accidents and occupational diseases. However, data on insurance premiums for disability and maternity, as well as payments for them, must be sent to your tax office.
In contrast to insurance premiums paid to the tax office, for debts for periods before 2017, the BCC for the Social Insurance Fund from the National Tax Service and the Pension Fund in 2019 for legal entities and entrepreneurs is the same as for current payments.
KBC 2019 injuries: penalties and fines
In case of late payment of contributions for injuries, you will need to transfer penalties to a separate KBK 2019 for compulsory social insurance against injuries.
Today, a gift of your choice when subscribing to Simplified: meat grinder, grill, blender
Today the Simplified magazine gives gifts of your choice when you subscribe:
- Electric meat grinder ( )
- Electric grill ( )
- Blender ( )
All gifts are guaranteed. Download and pay your bill. Or pay
