On this page we have posted information with codes and names of KBK insurance premiums for payment in 2021. Since it is quite difficult to understand the changes that have occurred, for your convenience we have grouped the codes simultaneously by different years, purpose of payment and insurance premium administrators. There are now only two administrators: the Federal Tax Service of the Russian Federation and the Social Insurance Fund of the Russian Federation. Moreover, the fund administers only insurance premiums for “injuries” (from NS and PZ). All other insurance premiums are administered by the tax office.
So that you don't have to scroll down the page for a long time, we have collapsed the information sections. Expand the section you need by clicking on the title.
When was the BCC for insurance premiums last updated?
Since 2021, the bulk of insurance premiums (except for payments for accident insurance) began to be subject to the provisions of the Tax Code of the Russian Federation and became the object of control by the tax authorities.
As a result of these changes, in most aspects, insurance premiums were equated to tax payments and, in particular, received new, budgetary BCCs. The presence of a situation where, after 2021, contributions accrued according to the old rules can be transferred to the budget, required the introduction of special, additional to the main, transitional BCCs for such payments.
As a result, from 2021, there are 2 BCC options for insurance premiums supervised by the Federal Tax Service: for periods before December 31, 2021 and for periods after January 2021. At the same time, the codes for contributions to accident insurance that remain under the control of the Social Insurance Fund have not changed.
Read more about KBK in this material.
From April 23, 2018, the Ministry of Finance introduced new BCCs for penalties and fines on additional tariffs for insurance premiums paid for employees entitled to early retirement. KBK began to be divided not by periods: before 2017 and after - as before, but according to the results of a special labor assessment.
We talked about the details here.
From January 2021, BCC values were determined in accordance with Order of the Ministry of Finance dated June 8, 2018 No. 132n. These changes also affected codes for penalties and fines on insurance premiums at additional tariffs. If in 2021 the BCC for penalties and fines depended on whether a special assessment was carried out or not, then at the beginning of 2021 there was no such gradation. All payments were made to the BCC, which is established for the list as a whole.
We talked about the nuances in the material “From 2021 - changes in the KBK.”
However, from April 14, 2019, the Ministry of Finance returned penalties and fines for contributions under additional tariffs to the 2021 BCC.
In 2021, the list of BCCs is determined by a new order of the Ministry of Finance dated November 29, 2019 No. 207n, but it has not changed the BCC for contributions. Find out which BCCs have changed here.
Thus, the last update of the BCC on insurance premiums took place on April 14, 2019. Nothing else has changed yet, and these same BCCs will be in effect in 2021 (Order of the Ministry of Finance dated 06/08/2020 No. 99n).
All current BCCs for insurance premiums, including those changed as of April 14, 2019, can be seen in the table by downloading it in the last section of this article.
BCC for special tax regimes
For those who use special regimes, the following BCCs apply.
UTII
| Amount of tax (arrears) | 182 1 0500 110 |
| Penya | 182 1 0500 110 |
| Fine | 182 1 0500 110 |
simplified tax system
| Amount of tax (arrears) | from income (6%) - 182 1 0500 110; from income minus expenses (15%), including minimum tax - 182 1 0500 110 |
| Penya | from income (6%) - 182 1 0500 110; from income minus expenses (15%), including minimum tax - 182 1 0500 110 |
| Fine | from income (6%) - 182 1 0500 110; from income minus expenses (15%), including minimum tax - 182 1 0500 110 |
Unified agricultural tax
| Amount of tax (arrears) | 182 1 0500 110 |
| Penya | 182 1 0500 110 |
| Fine | 182 1 0500 110 |
Patent
| Amount of tax (arrears) | |
| tax to the budgets of city districts | 182 1 0500 110 |
| tax to the budgets of municipal districts | 182 1 0500 110 |
| tax to the budgets of Moscow, St. Petersburg and Sevastopol | 182 1 0500 110 |
| tax to the budgets of urban districts with intracity division | 182 1 0500 110 |
| to the budgets of intracity districts | 182 1 0500 110 |
| Penya | |
| tax to the budgets of city districts | 182 1 0500 110 |
| tax to the budgets of municipal districts | 182 1 0500 110 |
| tax to the budgets of Moscow, St. Petersburg and Sevastopol | 182 1 0500 110 |
| tax to the budgets of urban districts with intracity division | 182 1 0500 110 |
| to the budgets of intracity districts | 182 1 0500 110 |
| Fine | |
| tax to the budgets of city districts | 182 1 0500 110 |
| tax to the budgets of municipal districts | 182 1 0500 110 |
| tax to the budgets of Moscow, St. Petersburg and Sevastopol | 182 1 0500 110 |
| tax to the budgets of urban districts with intracity division | 182 1 0500 110 |
| to the budgets of intracity districts | 182 1 0500 110 |
BCC for insurance premiums in 2020–2021 for the Pension Fund of Russia
Payment of insurance premiums to the Pension Fund is carried out by:
- Individual entrepreneurs working without hired employees (for themselves);
- Individual entrepreneurs and legal entities hiring workers (from the income of these workers).
At the same time, payment of a contribution by an individual entrepreneur for himself does not exempt him from transferring the established amount of payments to the Pension Fund for employees and vice versa.
Individual entrepreneurs who do not have staff pay 2 types of contributions to the Pension Fund:
- In a fixed amount - if the individual entrepreneur earns no more than 300,000 rubles. in year. For such payment obligations in 2020-2021, KBK 18210202140061110160 (if the period is paid from 2017) and KBK 18210202140061100160 (if the period until 2017 is paid) are established.
IMPORTANT! The income of an individual entrepreneur on UTII for the purpose of calculating fixed insurance premiums is imputed income, not revenue (letter of the Ministry of Finance of the Russian Federation dated July 18, 2014 No. 03-11-11/35499).
- In the amount of 1% of revenue that exceeds RUB 300,000. in year. For the corresponding payment obligations accrued before 2021, KBK 18210202140061200160 has been established. But contributions accrued in 2017–2021 should be transferred to KBK 18210202140061110160. That is, the code is the same as for the fixed part (letter from the Ministry of Finance of Russia dated 04/07/201 7 No. 02-05-10/21007).
Find out about the current fixed payment amount for individual entrepreneurs by following the link.
Individual entrepreneurs and legal entities that hire employees pay pension contributions for them, accrued from their salaries (and other labor payments), according to KBK 18210202010061010160 (if accruals relate to the period from 2017) and KBK 18210202010061000160 (if accruals are made for the period before 2021) .
You will find a sample payment order for contributions to compulsory pension insurance for employees in ConsultantPlus. If you do not already have access to this legal system, a full access trial is available for free.
The meaning of the numbers in the code
Many people want to know what tax is according to KBK 18210202010062100160. Order of the Ministry of Finance No. 65n establishes that the classic classification code consists of 20 digits, divided into groups of 1-5 digits.
What BCCs for FFOMS contributions are established in 2020–2021
Contributions to the FFOMS, as well as contributions to the Pension Fund, are paid by:
- IP - for yourself;
- Individual entrepreneurs and legal entities - for hired employees.
Contributions for individual entrepreneurs to the FFOMS are paid for themselves using BCC 18210202103081013160 (if related to the period from 2021) and BCC 18210202103081011160 (if related to the period until 2021).
For hired employees, individual entrepreneurs and legal entities must pay contributions to the Federal Compulsory Medical Insurance Fund using KBK 18210202101081013160 (for payments accrued from 2021) and KBK 18210202101081011160 (for accruals made before 2021).
You will find a sample payment order for compulsory medical insurance contributions for employees in ConsultantPlus. You can get a trial full access to K+ for free.
What is KBK and its purpose
KBK is a specific combination of numbers (for example, KBK 18210202010062100160 what tax), determined by various banking and budget institutions, as well as accountants. The combination defines different monetary transactions; it allows you to conveniently group expenses and profits that go to the budget. The Budget Code establishes a list of BCCs.
The use of KBK provides government agencies with the opportunity to correctly interpret data on payments being made, in other words, to enter the main information regarding why the payment transaction needs to be carried out, to whom the amount is transferred, etc.
KBK 18210202010062100160 which tax determines the amount of the penalty for late fines. Correct writing of the classification code provides the company with the following opportunity:
- monitor the history of the movement of the organization’s finances;
- carry out various payment transactions without complications and errors;
- competently plan your own budget and manage the company’s financial flows;
- simplify the work of government employees;
- keep track of debts for a specific group of payments.
KBC guarantees that the required amount will eventually be credited to the correct account, which will allow the individual entrepreneur or legal entity to avoid paying a fine.
What BCCs for insurance premiums are established for the Social Insurance Fund in 2020–2021
Payments to the Social Insurance Fund are classified into 2 types:
- paid towards insurance for sick leave and maternity leave;
- paid towards insurance for accidents and occupational diseases.
Individual entrepreneurs working without hired employees do not list anything in the Social Insurance Fund.
Individual entrepreneurs and legal entities working with hired personnel make payments for them:
- for sick leave and maternity insurance - using KBK 18210202090071010160 (if we are talking about accruals made since 2017) and KBK 18210202090071000160 (if accruals were made before 2017) - contributions are administered by the Federal Tax Service;
- for insurance against accidents and occupational diseases - in the amount determined taking into account the class of professional risk by type of economic activity, using BCC 393 1 0200 160 - contributions are transferred directly to the Social Insurance Fund.
Individual entrepreneurs and legal entities concluding civil contract agreements with individuals pay only the second type of contributions, provided that this obligation is specified in the relevant agreements.
A sample payment order for contributions to OSS from VNiM for employees can be found in ConsultantPlus. You can get a trial full access to K+ for free.
Read more about the specifics of calculating insurance premiums when signing civil contracts in the article “Contract and insurance premiums: nuances of taxation .
KBC for payment of fines
| Purpose of payment | KBK |
| for violation of the legislation on taxes and fees provided for in Articles 116, 118, 119.1, paragraphs 1 and 2 of Article 120, Articles 125, 126, 128, 129, 129.1, 132, 133, 134, 135, 135.1, as well as the previously in force Article 117 Tax Code of the Russian Federation | 182 1 1600 140 |
| for violations of the legislation on taxes and fees provided for in Articles 129.3 and 129.4 of the Tax Code of the Russian Federation | 182 1 1600 140 |
| for violation of the procedure for registering gambling business objects, provided for in Article 129.2 of the Tax Code of the Russian Federation | 182 1 1600 140 |
| for administrative offenses in the field of taxes and fees provided for by the Code of the Russian Federation on Administrative Offenses | 182 1 1600 140 |
| for violation of the procedure for using CCP. For example, for violating the rules of technical maintenance of cash registers | 182 1 1600 140 |
| for violation of the legislation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation (regarding the budget of the Pension Fund of the Russian Federation) | 392 1 1600 140 |
| issued by the Pension Fund of the Russian Federation in accordance with Articles 48−51 of the Law of July 24, 2009 No. 212-FZ | 392 1 1600 140 |
| for violation of the legislation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation (regarding the budget of the Social Insurance Fund of Russia) | 393 1 1600 140 |
| for violation of the legislation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation (regarding the budget of the Federal Compulsory Medical Insurance Fund of Russia) | 394 1 1600 140 |
| for administrative offenses in the field of state regulation of the production and turnover of ethyl alcohol, alcohol, alcohol-containing and tobacco products | 141 1 1600 140 (if the payment administrator is Rospotrebnadzor) 160 1 1600 140 (if the payment administrator is Rosalkogolregulirovanie) 188 1 1600 140 (if the payment administrator is the Ministry of Internal Affairs of Russia) (Chief administrators can delegate their powers to administer certain budget revenues to federal government agencies. In such situations, when transferring payments in categories 14–17 BCC, you must indicate the revenue subtype code “7000”) |
| for violation of the procedure for handling cash, conducting cash transactions and failure to fulfill obligations to monitor compliance with the rules for conducting cash transactions | 182 1 1600 140 |
| for violation of the legislation on state registration of legal entities and individual entrepreneurs, provided for in Article 14.25 of the Code of Administrative Offenses of the Russian Federation | 182 1 1600 140 |
| for evasion of administrative punishment provided for in Article 20.25 of the Code of Administrative Offenses of the Russian Federation | 182 1 1600 140 |
Results
Insurance premiums intended for extra-budgetary funds are required to be paid by both individual entrepreneurs and legal entities. BCC for insurance premiums for 2020–2021 when making payments, you should use only current ones - this is an important factor in the timely recording of payment by its recipient.
Sources:
- Tax Code of the Russian Federation
- Order of the Ministry of Finance of Russia dated November 29, 2019 No. 207n
- Order of the Ministry of Finance of Russia dated 06/08/2018 No. 132n
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
How to find out the organization code
To find out the BCC, you can use the official website of the Federal Tax Service. To do this, just enter “KBK” in the search bar on the main page and go to the first result in the search.
The service is called “Budget Revenue Classification Codes...”. You must select the payer category - legal entity, individual or individual entrepreneur. Finally, select the tax or fee to be paid.
A table will appear; the 1st column will contain the income item, and a little to the right - the corresponding budget classification code.
Income taxes
BCC for income tax:
| KBK | Payment |
| 18210101011011000110 | In addition to the consolidated group of payers, enrollment in the federal. budget |
| 18210101012021000110 | In addition to the consolidated group of payers, enrollment in reg. budget |
| 18210101013011000110 | Consol. group, enrollment in fed. budget |
| 18210101014021000110 | Consol. group, enrollment in reg. budget |
Budget classification codes on OSN
Let's consider what codes businessmen and legal entities need to indicate when they are on OSNO.
IP
If a businessman pays income tax for himself, the payment slips should indicate KBK 18210102020011000110.
Organization
If an organization operates under the general regime, then in payment slips, in field 104, you must indicate the following codes when paying taxes:
| What is the tax | Code |
| For profit in the fed. budget | 18210101011011000110 |
| On profit in reg. budget | 18210101012021000110 |
| VAT | 18210301000011000110 |
| For property other than that included in the Unified State Social System | 18210602010021000110 |
| For property that is included in the Unified State Social System | 18210602020021000110 |
Rules for filling in receipts
A receipt is a payment document on the basis of which the banking structure makes deductions. Payment of taxes and insurance premiums is made using form 0401060.
There have been some changes to the rules for filling out a payment receipt in 2021:
| Line | Description |
| 16 | Who receives the payment |
| 22 | WIN |
| 106 | Reason for making payment |
| 107 | Tax. period |
| 108 | Document Number |
| 109 | Payment document date |
