New BCCs from April 23, 2021: table with changes

The Russian Ministry of Finance issued Order No. 35n of the Ministry of Finance dated February 28, 2018. It was officially published on April 23, 2021. This order changes the BCC for penalties and fines on insurance premiums. New BCCs have also been introduced for payments for the use of natural resources. According to the conclusion of the Ministry of Justice of Russia, this document does not require state registration - Letter of the Ministry of Justice of Russia dated April 19, 2018 N 01/53268-YUL. Therefore, apparently, the new BCCs need to be taken into account as early as April 23, 2021. We have prepared a short overview of the changes and a table with new codes.

Insurance premiums

Order of the Ministry of Finance No. 35n introduced new BCCs for penalties and fines on insurance contributions to the Pension Fund. We are talking about penalties (fines) for contributions at an additional tariff, depending and not depending on the results of a special assessment of working conditions.

Order of the Ministry of Finance dated February 28, 2018 No. 35n abolished the division of penalties and fines for additional insurance premiums by billing periods and introduced dependence on the results of the special assessment. Previously, the BCC for these payments depended on the period for which they were transferred - before 2021 or after. Now different BCCs are established if the additional tariff depends (does not depend) on the results of the special assessment.

There is also news for individual entrepreneurs who transfer fixed insurance premiums “for themselves.” At first it was planned to introduce a new code for fixed contributions of individual entrepreneurs, but it was not included in the final document. This means that individual entrepreneurs must transfer contributions for themselves using the previous code (182 1 0210 160). Apply it when paying contributions regardless of the amount of income (more or less than 300,000 rubles). Also see “Cancellation of the BCC for insurance premiums on income exceeding 300,000 rubles.”

New codes for individual entrepreneurs

Entrepreneurs using hired labor pay contributions according to the previous codes. The changes apply only to individual entrepreneurs without employees and are focused only on the transfer of sanction payments for standard contributions to compulsory pension insurance and from income over the three hundred thousand limit. The deadline for their payment is July 2, 2021. If these amounts have not yet been transferred to the budget by April 23, then they must be paid according to the updated BCC.

It is called new conditionally. The special code for crediting a 1% contribution, introduced by Order of the Ministry of Finance No. 255n dated December 27, 2017, has simply been cancelled. It was understood that standard contributions were paid according to one code, and increased ones, according to an additional tariff, according to another. But the innovations of April 23 annulled this division. Now both basic and increasing (1% over the limit of 300,000 rubles) are paid to the same KBK - 182 1 0210 160. The amounts of recalculations, arrears, and debts are credited to the same code.

Comparison table with new KBK

Further in the table we provide information about the new codes for 2021, which were introduced by the commented order. For convenience, we provide a comparison with the 2021 KBK.

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13.07.2018

The KBK is indicated incorrectly - what to do?

Indicating old budget classification codes if the remaining details are filled out correctly does not have serious consequences. The main thing is to correctly indicate the account of the Federal Treasury and the recipient's bank. If you find an incorrect BCC in a payment order that has already been processed, you must submit an application for clarification to the Federal Tax Service. After its registration, the tax office checks it and reverses the accrual of penalties. Contributions that have already been accounted for and entered into the personal account are not subject to clarification.

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How KBK has changed in 2021

In 2021, apply the new budget classification codes. They have changed for those companies that:

• pay income tax on income received in the form of interest on bonds of Russian organizations in rubles issued during the period from January 1, 2021 to December 31, 2021 (Order of the Ministry of Finance of Russia dated June 9, 2021 No. 87n);
• list excise taxes (Order of the Ministry of Finance of Russia dated June 6, 2021 No. 84n).

See the table below for new BCCs taking into account the changes for 2021.

New BCC 2021 for income tax (bond income)

In payment orders for the payment of excise taxes, the following codes should be entered in field 104:

• 18210302360010000110 – excise taxes on electronic nicotine delivery systems produced on the territory of the Russian Federation;
• 18210302370010000110 – excise taxes on nicotine-containing liquids produced on the territory of the Russian Federation;
• 18210302380010000110 – excise taxes on tobacco (tobacco products) intended for consumption by heating, produced on the territory of the Russian Federation.

BCC for individual entrepreneur contributions to OPF “for oneself”

BCC 000 110 160 for contributions to compulsory pension insurance in a fixed amount (recalculations, arrears and debt on the corresponding payment, including canceled ones, for billing periods starting from January 1, 2017) has now become unified. That is, it is used for both the constant and variable parts of contributions. At the same time, the BCC, currently in force for the payment of contributions in the amount of 1% of the excess income of an individual entrepreneur, is cancelled.

Let us recall that previously entrepreneurs and other “private traders” (for example, lawyers) had to pay pension contributions on income exceeding 300,000 rubles no later than April 1 of the following year. However, starting with reporting for 2021, this part of the contributions must be paid no later than July 1 (new edition of clause 2 of Article 432 of the Tax Code of the Russian Federation). Since July 1, 2021 falls on a Sunday in 2021, the deadline for paying contributions on the excess amount for 2017 is 07/02/2018.

PS

If, when filling out a tax payment order, only the KBK is incorrectly indicated (with the correct indication of the account number of the Federal Treasury and the recipient's bank), then too unfavorable consequences for the taxpayer will not occur. If such a payment is classified as “unexplained,” you will need to submit an application to clarify the payment. The tax authority, in turn, is obliged to accept this application and make clarifications. Including reversing penalties, if any were accrued (Clause 7, Article 45 of the Tax Code of the Russian Federation).

These rules also apply to insurance premiums (Clause 9, Article 45 of the Tax Code of the Russian Federation), with the only peculiarity that the amounts in terms of contributions to compulsory health insurance are not subject to clarification if the Pension Fund of the Russian Federation has already taken this amount into account in the individual personal account of the insured person.

What's happened?

The Russian Ministry of Finance approved order No. 35n dated February 28, 2018, which contains 21 new BCCs, according to which penalties, fines and interest on insurance premiums for compulsory pension insurance, calculated at additional tariffs, are credited to the budget. In addition, the document contains several clarifications and the abolition of the BCC, which is used by individual entrepreneurs when transferring insurance premiums in a fixed amount, calculated from income received in excess of 300 thousand rubles. Another 4 BCCs are intended to transfer penalties and fines for additional contributions for injuries for organizations with hazardous working conditions. The document has already been registered by the Ministry of Justice and came into force on April 23, 2021. Therefore, entrepreneurs and employers must use the new BCCs in payment orders.

KBK according to the simplified tax system for 2021

The minimum tax on the simplified tax system with the object “income minus expenses” no longer has a separate budget classification code. It must be paid according to the KBK regular tax. This is what the Russian Ministry of Finance decided (order No. 90n dated June 20, 2021).

BCCs under the simplified tax system vary depending on the object of taxation. For the object “income” there are some codes, for the object “income minus expenses” - others. In addition, BCCs differ depending on the purpose of the payment. If this is a basic payment, there is only one code. If penalties are different, for fines it’s third. See all BCCs under the simplified tax system in 2021 in the table below.

KBK on simplified tax system – 2021 (income)

KBK on simplified tax system – 2021 (income minus expenses)

Which BCCs have changed?

First of all, officials changed the BCC, which are used to transfer penalties, fines and interest on insurance pension contributions paid at additional tariffs to the federal budget. All amendments regarding insurance premiums for additional tariffs for workers engaged in underground work, work with hazardous working conditions and in hot shops, for the payment of an insurance pension look like this:

The codes that currently refer to amounts accrued for the period before January 1, 2021 will continue to be used by policyholders in cases where the tariff depends on the results of a special assessment of working conditions. Codes relating to the period after January 1, 2021 will be applied to payments in cases where the tariff does not depend on the results of the special assessment.

In addition, officials changed the BCC for the payment of penalties, interest and fines on insurance premiums at an additional tariff for other employees entitled to early retirement for the payment of an insurance pension. The new KBK looks like this:

Also, innovations in the KBK affected individual entrepreneurs who do not pay salaries or other remuneration to individuals. Until now, to transfer pension contributions to individual entrepreneurs for themselves, two different KBKs have been used:

1. Fixed contributions on income not exceeding 300 thousand rubles per year.
2. Additional contributions of 1% on the amount of income exceeding 300 thousand rubles per year.

The Ministry of Finance left only one BCC for individual entrepreneurs:

000 1 0210 160 - for the transfer of all insurance pension contributions in a fixed amount (the payment itself, including arrears, for periods starting from January 1, 2021).

The second BCC has been abolished, and from April 23, 2021, individual entrepreneurs should not use it.

New BCC (budget classification codes) for 2021, table, changes

Incorrect BCCs in payments when transferring taxes and contributions lead to arrears.
Of course, the details in field 104 can be clarified. But this takes time. After all, you need to draw up an application and submit it to the inspectorate. Therefore, it is easier to check the BCC in advance not only in payments, but also in calculations and declarations. This article will help you fill out the BCC correctly in payment orders and reporting. It contains all KBK 2021 (budget classification codes) for 2021. Just select the desired tax and the most suitable code. We have brought all the BCCs taking into account the changes of 2018. After all, the budget classification codes have changed.

KBK transport tax in 2021 for legal entities

In field 104 of the payment order, provide special budget classification codes when you transfer the transport tax. All BCCs for transport tax in 2021 are in the table below.

KBK – transport tax 2021 for individuals and legal entities