KBC for insurance premiums. For 2009 and 2010

Accounting

In 2011, there were changes to the BCC for taxes paid in connection with the use of special tax regimes (simplified taxation, UTII, unified agricultural tax).

The rest of the KBK remained the same. For a list of new CBCs, see the link.

For the nuances of transferring payments to the budget system of the Russian Federation, see Letter of the Ministry of Finance of Russia dated 02.02.2011 No. 02-04-09/402.

BCC, which are used in 2010 , were approved by order of the Ministry of Finance of Russia dated December 30, 2009 No. 150n.

Here is the list of BCC for 2010, as well as the list of BCC for insurance premiums for 2010.

KBK, which operated in 2009 , were approved by order of the Ministry of Finance of Russia dated August 24, 2007 N74n.

The list of budget classification codes for 2009 is presented below:

Budget classification codes - 2010

Codes for classification of income of budgets of the Russian Federation administered by the Federal Tax Service for 2010

Budget classification codes have been determined for which insurance premiums for compulsory pension insurance and compulsory health insurance will be paid from January 1, 2010.

Amendments to Russian legislation approving these codes were adopted by the State Duma of the Russian Federation in the first reading. If the budget classification codes presented below are changed, the Pension Fund of the Russian Federation will provide additional notification.

Let us recall that in connection with the Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds” that came into force On January 1, 2010, control over the correct calculation and payment of insurance contributions for compulsory pension insurance and compulsory health insurance will be carried out by the Pension Fund and its territorial bodies.

Payers of insurance premiums should take into account that insurance premiums for 2010 should be paid to budget classification codes, where the income administrator will be the Pension Fund of Russia, that is, to budget classification codes, where the first three digits are 392.

If the payer has arrears in insurance premiums for previous periods, as well as insurance premiums for 2009, they should be paid to budget classification codes where the revenue administrator is the Federal Tax Service, that is, to budget classification codes where the first three digits are 182.

The declaration on insurance premiums for 2009 should be sent to the tax authorities, since in 2009 control over the correct calculation and payment of insurance premiums was carried out by the tax authorities.

Individual entrepreneurs, lawyers, notaries and other categories of persons who independently provide themselves with work must pay insurance premiums for 2009 to the budget classification codes, which take into account insurance premiums in the form of a fixed payment.

Since from January 1, 2010, the concept of “insurance premiums in the form of a fixed payment” will be absent from the legislation, insurance premiums are paid for 2010 according to budget classification codes, which take into account insurance premiums paid based on the cost of the insurance year.

KBK Archive

• KBK for 2021
• KBK for 2021
• KBK for 2021
• KBK for 2021
• KBK for 2021
• KBK for 2021
• KBK for 2015
• KBK for 2014
• KBK for 2013
• KBK for 2012
• KBK for 2011
• KBK for 2010
• KBK for 2009
• KBK for 2008
• KBK for 2007
• KBK for 2006
• KBK for 2005
• KBK for 2003

KBC for insurance premiums. For 2009 and 2010

(Federal laws of the Russian Federation dated November 28, 2009 No. 292-FZ

“On the budget of the Social Insurance Fund of the Russian Federation for 2010 and for the planning period of 2011 and 2012”
,
dated November 28, 2009 No. 294-FZ

“On the budget of the Federal Compulsory Medical Insurance Fund for 2010 and for the planning period of 2011 and 2012”
,
dated November 30, 2009 No. 307-FZ

“On the budget of the Pension Fund of the Russian Federation for 2010 and for the planning period of 2011 and 2012”
)
In accordance with the Federal Law of the Russian Federation dated July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation Federation, Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds" from January 1, 2010

the amount of insurance premiums is calculated and paid by insurance premium payers
separately to each state extra-budgetary fund
.

Payers of insurance premiums making payments to individuals

, during the billing period, pay insurance premiums in the form of monthly mandatory payments.

Monthly required payment

must be paid
no later than the 15th day
of the calendar month following the calendar month for which the monthly obligatory payment is calculated.

Payment of insurance premiums is carried out in separate settlement documents sent to the funds to the appropriate accounts of the Federal Treasury.

Payers of insurance premiums (individual entrepreneurs, lawyers, notaries engaged in private practice) calculate insurance premiums “for themselves” independently

and pay them for the billing period (that is, for the year)
no later than December 31 of the current calendar year
.

In this case, the amount of insurance premiums is calculated separately

in relation to the Pension Fund, FFOMS and TFOMS.

Payment

insurance premiums are carried out
in separate settlement documents
sent to the funds to the appropriate accounts of the Federal Treasury.

No later than January 15, 2010

you will need to pay insurance premiums for compulsory pension insurance for December 2009, as well as advance payments under the unified social tax for December 2009, credited to the Federal Social Insurance Fund of the Russian Federation, FFOMS and TFOMS.

In applications number 1

Federal Laws No. 292-FZ, 294-FZ, 307-FZ contain lists of the main administrators of budget revenues of the Federal Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the Pension Fund of the Russian Federation, which
indicate the BCC for insurance premiums
.

For convenience, we have summarized all the codes in a table.

In connection with the adoption of Order of the Ministry of Finance dated December 21, 2012 No. 171n “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation for 2013 and for the planning period of 2014 and 2015,” we inform payers about changes in budget classification codes (BCC) for payment of insurance premiums, credited to the Pension Fund budget from January 1, 2013.

Budget classification codes for insurance contributions for compulsory pension insurance and compulsory health insurance, applied in 2011 and not specified above, continue to be applied in 2013.

Dear payers! The Pension Fund branch draws your attention to the fact that accounting for receipts of insurance contributions to the budget of the Federal Compulsory Medical Insurance Fund, according to the budget income classification code 392 1 02 02 101 08 0000 160 “Insurance contributions for compulsory medical insurance of the working population, credited to the budget of the Federal Compulsory Medical Fund insurance" will be carried out according to the following codes of subtypes of income: 392 1 02 02 101 08 1011 160 - insurance contributions to the Federal Compulsory Medical Insurance Fund for compulsory medical insurance of the working population , received from payers;

392 1 02 02 101 08 1012 160 - insurance premiums for compulsory health insurance of the working population , previously credited to the budgets of territorial compulsory health insurance funds (for billing periods expired before January 1, 2012);

392 1 02 02 101 08 2011 160 - penalties on insurance premiums for compulsory health insurance of the working population , received from payers;

392 1 02 02 101 08 2012 160 - penalties on insurance premiums for compulsory health insurance of the working population , previously credited to the budgets of territorial compulsory health insurance funds (for billing periods expired before January 1, 2012);

392 1 02 02 101 08 3011 160 - amounts of monetary penalties (fines) for insurance premiums for compulsory health insurance of the working population received from payers;

392 1 02 02 101 08 3 012 160 - amounts of monetary penalties (fines) for insurance premiums for compulsory health insurance of the working population , previously credited to the budgets of territorial compulsory health insurance funds (for billing periods expired before January 1, 2012).

KBK

KBK

is a budget classification code or, more simply, a tax code.

BCC is indicated when preparing reports and paying taxes.

If you enter the wrong tax code when paying, the payment will be lost. Efforts will have to be made to find it on uncleared payments and further determine it.

KBK consists of twenty characters. The structure of the 20-digit code is shown in the figure.

The structure of the BCC can be explained as follows.

In 1-3 KBK characters

the code of the main administrator is indicated:

• 182 – FTS (Federal Tax Service),
• 392 – PFR (Pension Fund),
• 393 – FSS (Social Insurance Fund), etc.

In 14-17 characters

As a general rule, the budget classification code indicates the type of payment:

• 1000 – tax,
• 2100 – penalty,
• 3000 – fine.

For example, KBK for paying tax according to the simplified tax system (income):

KBK when paying taxes

When filling out a payment document, the BCC is indicated in field (104). This is stated in the order of the Ministry of Finance dated November 12, 2013 No. 107n.

The figures show the fields where the BCC is indicated.

Where to get KBK

BCCs are approved by order of the Ministry of Finance, then further clarified by orders of chief administrators.

These documents are quite specific and take up hundreds of pages.

It is convenient to fill out a payment document using a special service on the Federal Tax Service portal

The table shows the main BCCs

on taxes and contributions for
2021
.