KBK: insurance contributions to the Pension Fund in 2021 for individual entrepreneurs for themselves

Taxes and fees

Natalya Vasilyeva

Certified Tax Advisor

Current as of October 26, 2019

Almost all individual entrepreneurs, regardless of the presence of employees, the amount of income and types of activity, are required to pay insurance premiums for themselves. Payments for your own insurance are made using certain details. Let's consider which CBCs entrepreneurs need to transfer insurance premiums for themselves to in 2020.

Payment amounts

The total mandatory fixed payment for insurance premiums of individual entrepreneurs for 2021 is 40,874 rubles. It includes a contribution to compulsory health insurance – 32,448 rubles. and compulsory medical insurance contribution – 8426 rubles. (clauses 1, 2, clause 1, article 430 of the Tax Code of the Russian Federation).

The deadline for payment of the fixed payment for 2021 is no later than December 31, 2020. You can pay your fees in installments throughout the year or in one lump sum. Transfer contributions for compulsory medical insurance and compulsory medical insurance to the Federal Tax Service in two separate payments:

• ;
• An example of a payment with income of 1 percent in 2020.

BCC of a fixed contribution to OPS – 182 1 02 02140 06 1110 160.

BCC of a fixed contribution for compulsory medical insurance – 182 1 02 02103 08 1013 160.

If the fee is paid to the wrong BCC, it will be stuck in unclear payments. The tax office will not see it and may charge a penalty on the amount owed. However, this is illegal - after all, an error in the BCC is not a basis for recognizing the obligation to pay the contribution as unfulfilled (Letter of the Federal Tax Service of Russia dated October 10, 2016 No. SA-4-7/).

If you made a mistake with the KBK, fill out an application to search (clarify) the payment. In the application, indicate the type of insurance premium, the BCC for which it was paid and the tax period (the year for which it was paid). A document confirming payment of this fee must be attached to the application.

KEEP IN MIND

Federal Law No. 172-FZ dated 06/08/2020 for individual entrepreneurs affected by coronavirus reduced the monthly fixed contributions to compulsory pension insurance (for themselves) by 1 minimum wage for the entire 2021 - from 32,448 rubles. up to 20,318 rubles. For more information, see “Features of payment of insurance premiums by organizations and individual entrepreneurs for the 2nd quarter of 2020.”

A few clarifications on the use of the CBC in the absence of hired employees

If an individual entrepreneur does not have employees, he must still pay contributions to extra-budgetary funds for himself. Mandatory payments include transfers to the Pension Fund and the Compulsory Medical Insurance Fund.

NOTE! In 2021, changes have been made to the budget classification codes for transferring payments to the Pension Fund and compulsory health insurance! The payment to the Pension Fund is divided into two different BCCs, the numbering of some subtypes in the codes has been changed (registers from 14 to 17).

Payment of contribution to the Pension Fund

The fixed contribution amount depends on whether the individual entrepreneur’s income exceeded the limit provided for in Article 14 of Federal Law No. 212 of June 24, 2009, namely 300 thousand rubles. The amount is calculated based on the minimum wage.

1. If the income is within this value, you must indicate KBK 392 10200 160 in the payment order.
2. If income is declared in excess of the maximum amount, then a fee is calculated for the excess amount, which must be paid according to KBK 392 10200 160.

Payment of penalties and interest to the Pension Fund of Russia

If the payment was late, then for each missed day a penalty and a late fee will be charged. They need to be paid according to various BCCs, depending on the amount of income: it is taken into account whether the income “fits” into the limit of 300 thousand rubles established by law.

1. Income does not exceed the limit of 300 thousand rubles:

• penalties – KBK 392 1 0200 160;
• fine – KBK 392 1 0200 160.

2. Income exceeds the established limit:

• penalties – KBK 392 1 0200 160;
• fine – KBK 392 1 0200 160.

Payment of contribution to the FFOMS

Payments to the compulsory medical insurance fund are credited to the federal budget in a fixed amount depending on the minimum wage according to BCC 392 1 0211 160.

Let's sum it up

• In 2021, individual entrepreneurs must pay contributions for their own pension and health insurance in the amount of 40,874 rubles.
• Fines for non-payment of fixed contributions for compulsory health insurance and compulsory medical insurance are unlawful.
• Citizens and individual entrepreneurs who are NAP payers do not pay mandatory insurance premiums.
• The obligation to pay contributions is considered fulfilled even if the individual entrepreneur paid them to the wrong BCC. To clarify the payment, submit a corresponding application to the Federal Tax Service.

If you find an error, please select a piece of text and press Ctrl+Enter.

What fees do individual entrepreneurs pay?

Chapter 34 of the Tax Code defines all the parameters for calculating insurance contributions, at what rates they are made and in what order they are paid to extra-budgetary funds: pension and social insurance. According to letters of the Ministry of Finance dated 02/12/2018 No. 03-1507/8369 and dated 02/06/2018 No. 03-15-05/6891, an individual entrepreneur is responsible for paying for himself:

• a fixed payment, established in a fixed amount, independent of the fact of receipt and the amount of income.

An entrepreneur who has a certificate in hand, but has not carried out activities for any reason, is not exempt from paying contributions;

• an additional amount allocated to OPS from the annual income received, which will be above 300 thousand rubles.

In the case of hiring employees, the entrepreneur is obliged to calculate and pay contributions for them in the manner prescribed for policyholders.

If an error is detected in the KBK

Often, after transferring the obligatory payment, entrepreneurs find errors in the details. What threatens an incorrect KBK:

• on fixed contributions there will be an arrears, which the Federal Tax Service will try to collect;
• Penalties are charged on the amount of the resulting debt.

But the error in the KBK is not considered critical. To correct it, it is enough to send an application to the Federal Tax Service to clarify the payment, attaching a payment order that transferred the insurance premium. Clause 7 of Art. allows you to do this. 45 of the Tax Code of the Russian Federation. In this case, penalties must be recalculated, taking into account the actual day of payment.

Budget classification codes for taxes for 2020-2021

The BCCs for the taxes indicated in the tables below have not changed in recent years (the same for 2021 and 2021). So that you can easily and quickly find the CBC you need (among the most popular ones), we have divided them into groups:

KBK table for personal income tax for 2020-2021

KBK income tax table

KBK for VAT

Read about algorithms for calculating fixed payments in the article “KBK - fixed payment to the Pension Fund in 2021 - 2021 for individual entrepreneurs for themselves.”

What to do if KBK made a mistake when paying a tax or contribution? Find out the answer to this question in the Ready-made solution from ConsultantPlus by receiving free trial access to the system.

BCC 2020-2021 for special regimes (simplified taxation, imputation, patent, agricultural tax), trade tax and tax on gambling business will be as follows:

BCC for property taxes (transport, land, property tax)

There are a number of changes in the BCC for excise duties, but the main codes remain the same:

Types of fixed contributions in 2021

A citizen working as an individual entrepreneur must make contributions to his own insurance. This is his responsibility, which arises from the moment of registration as an individual entrepreneur and ends only after deregistration.

An entrepreneur may not pay insurance premiums if he does not operate during the period (Clause 7, Article 430 of the Tax Code of the Russian Federation):

• child care up to 1.5 years;
• completing military service;
• caring for a disabled person of group I, a disabled child or a person who has reached the age of 80 years.

The specified time periods must be documented. The list of required documents is given in Decree of the Government of the Russian Federation dated October 2, 2014 No. 1015.

Citizens who are payers of professional income tax (self-employed), including individual entrepreneurs who have switched to this regime, do not pay mandatory insurance contributions.

In 2021, individual entrepreneurs must pay for themselves:

• Contribution to compulsory pension insurance (OPI) - if income does not exceed 300,000 rubles.