New BCCs for paying insurance premiums in 2021

Many people want to become individual entrepreneurs. But those who are already one are advised to first sit down and get acquainted with all the mandatory payments and taxes. After this, it would be good to calculate whether there will be enough funds to cover them. After all, when there is a shortage of money, the tax office will not wait for free. All delays are subject to fines and penalties. One of the issues that should be paid attention to is KBK 18210202010060000160. What does it mean, what tax must be paid and when to do it.

KBK-2017: insurance premiums

From 01/01/2017, the administration of pension, medical and social insurance contributions was transferred to the tax authorities. In this regard, the administrator code, that is, the first three digits in the KBK, has changed: previously it designated extra-budgetary funds (392 or 393), now it means the Federal Tax Service (182).

Be careful, when paying insurance premiums in 2021, you need to take into account what period the payment is for: if the transfer of contributions is made for periods earlier than January 1, 2017 , then you need to use the same BCC, and when paying premiums for January 2021 and subsequent the months of KBK 2017 will be different.

New codes have been introduced for those who pay additional contributions to the Pension Fund according to lists 1 and 2: if the tariff depends on a special assessment of working conditions, one BCC is selected, if it does not depend, another.

In 2021, we continue to pay insurance premiums for injuries to the Social Insurance Fund, so the BCC for them remains the same.

KBC for insurance premiums for 2021

When to pay

Despite the fact that budget transfers for social insurance from 2021 are transferred to different authorities (to the Federal Tax Service and the Social Insurance Fund), the payment deadline is the same for each SV. Policyholders are required to transfer all necessary payments to the relevant authorities before the 15th day of the month following the reporting month (clause 3 of Article 431 of the Tax Code of the Russian Federation, clause 4 of Article 22 125-FZ).

Read more: payment deadlines for all social insurance payments

Here is a list of the main insurance premiums that must be paid for employees, and the KBK table for insurance premiums for 2021 contains all the data that specialists will need when paying insurance premiums.

KBK NDFL 2021

The list of BCCs for paying income tax has been supplemented with codes for personal income tax when the controlling person receives income from the profits of a controlled foreign company.

KBK NDFL 2021 for individuals

Who pays

Insurance refers to payments to the budget system of the Russian Federation, which are transferred by employers who attract workers under labor and civil law contracts. They are transferred to the budget for the purpose of further redistribution to the needs of citizens upon the occurrence of certain insured events: temporary disability, pregnancy and parental leave, retirement, etc.

Specialists must transfer payments for compulsory pension and health insurance, maternity and temporary disability to the territorial tax office. Payments for accidents and occupational diseases (injuries) are sent to the regional Social Insurance Fund.

The insured is any legal entity or individual who uses hired labor in their activities. Insurance payers include the following categories of policyholders:

• legal entities - commercial and non-profit organizations, budgetary institutions;
• individual entrepreneurs who pay remuneration to employees;
• individual entrepreneurs working for themselves;
• individuals who hire workers to meet their household needs.

IMPORTANT!

At the end of the reporting period, SV payers must provide information about accruals and payments made to regulatory authorities. Learn more about current reporting information.

Changes to the BCC for the simplified tax system in 2021

For simplifiers who use the “income-expenditure” object of taxation, when paying tax for periods starting from 01/01/2017, a single code applies both for the main tax calculated under the simplified tax system “income minus expenses”, and for the minimum tax under the simplified tax system .

Let us explain in more detail: the KBK simplified tax system “income minus expenses” in 2021 (182 1 0500 110) was used separately from the KBK for the minimum tax under “simplified” (182 1 0500 110). Now both of these taxes should be transferred to one common KBK - 182 1 0500 110. The combination of codes occurred at the request of the Federal Tax Service to simplify offsets for the simplified tax system (letter of the Ministry of Finance of the Russian Federation dated August 19, 2016 No. 06-04-11/01/49770).

BCC when applying the simplified tax system for 2021

Income tax – KBK 2021

New BCCs have been added for transferring to the budget the income tax of controlled foreign companies, as well as penalties and fines on it. We have collected all the codes for paying income tax in the table.

KBK income tax in 2021

KBK for 2021: changes in excise taxes

In the new edition, excise taxes on heating oil, wine and some alcoholic products with and without the addition of ethyl alcohol were excluded from the BCC list for paying excise taxes. At the same time, the BCC for excise taxes on middle distillates has been added. The current BCCs for excise taxes are given in the table.

KBK excise taxes for 2021

Unchanged KBK-2017 codes with decoding

Below we present the BCC for other taxes that should be indicated in payment orders in 2021.

Budget classification expense codes for 2017

Main change

From 2021, the Federal Tax Service will control the calculation and payment of insurance contributions for compulsory pension, medical and social insurance (with the exception of contributions for injuries). Therefore, insurance premiums (except for contributions for injuries) will need to be paid to the Federal Tax Service, and not to the funds. Accordingly, the payment order for the payment of contributions in 2021 must be completed as follows:

• in the TIN and KPP field of the recipient of the funds - TIN and KPP of the tax inspectorate;
• in the “Recipient” field - the abbreviated name of the Federal Treasury body and in brackets - the abbreviated name of the Federal Tax Service;
• 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.