KBK under the simplified tax system for income in 2021 and 2021

KBK codes according to the simplified tax system “income” 6% in 2020–2021

Incorrect indication of the income code should not lead to major troubles.
After all, even if the BCC is incorrect, the money will go to the budget, and this payment details can always be clarified. A sample application for this can be found here.

However, the fact that a mistake will not entail sanctions should not discourage you. In any case, this is a waste of time and nerves. Therefore, changes in the BCC need to be monitored. Moreover, it is not at all difficult for payers using the simplified tax system to do this with the object “income”: the codes for them have not changed since 2014.

The BCC for the simplified tax system for 2014–2017 for various taxation objects (including the BCC for the simplified tax system of 15% for 2014–2017) can be clarified in reference books. We are now only interested in the BCC under the simplified tax system of 6% for 2020–2021. They are shown in the table.

IMPORTANT! The list of BCCs from 2021 is determined by order of the Ministry of Finance dated 06/08/2020 No. 99n, for 2021 - dated November 29, 2019 No. 207n, and for 2021 was established by order of the Ministry of Finance dated 06/08/2018 No. 132n. See which BCCs have changed since 2021, since 2021.

Codes according to the simplified tax system “income” 6% for 2020–2021

Year	Tax	Penalty	Fines
2020	182 1 0500 110	182 1 0500 110	182 1 0500 110
2021	182 1 0500 110	182 1 0500 110	182 1 0500 110

As you can see, the KBK according to the simplified tax system “income” of 6% for 2021 for each type of payment is no different from the KBK according to the simplified tax system “income” for 2020 for the same types of payments. The difference in the codes for the main tax, penalties and fines is only in one digit - in the 14th digit, which characterizes the subtype of budget revenues.

Instructions for filling out payment slips for the payment of advance payments under the simplified tax system, as well as tax for the year, including samples of payment slips, were prepared by K+ experts. If you have access to K+, go to the Ready Solution. If you don't have access, get it for free.

Innovation for 2021 - a progressive personal income tax rate and a new BCC for it

From January 1, 2021, a progressive personal income tax scale was introduced. Basis: Federal Law No. 372-FZ dated November 23, 2020.

Now, at the usual rate of 13%, you need to pay personal income tax until your income exceeds 5 million rubles. The excess is taxed at a rate of 15% and is transferred under a separate KBK - 000 1 0100 110.

Also see the article “What are the personal income tax rates in 2021, taking into account changes: table.”

BCC for the simplified tax system “income” and “income minus expenses” in 2020–2021

There are no differences in the BCC applied by organizations and individual entrepreneurs, but their meanings for different objects of taxation are different. The 2020-2021 codes are listed in the table below.

Payment type	Code for simplified tax system “income” 6%	Code for simplified tax system “income minus expenses” 15%
Basic tax	182 1 0500 110	182 1 0500 110
Tax penalties	182 1 0500 110	182 1 0500 110
Tax fines	182 1 0500 110	182 1 0500 110

As you can see, the difference is only in the tenth digit of the code (9–11 digits are the income sub-item).

Let us remind you that the indicated rates (6 and 15%) are generally established, but regions can decide to reduce their value.

Read about existing simplified tax rates here.

Budget classification codes for 2011

The structure of the KBK is as follows: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20

1 — 3 Administrator code corresponding to the number assigned to the main manager in accordance with the list of main managers of the corresponding budget. For tax authorities this is code 182, for a pension fund - 392, for the Social Insurance Fund - 393.

4 is the group indicator. Payments administered by tax authorities belong to group 1 – “Income”. The Income group includes subgroups occupying 5–6 of the BCC.

7 – 11 The KBK categories are occupied by articles (7 – 8 categories) and subarticles (9 – 11 categories).

In 12 - 13 categories of the KBK, the code of the income element is indicated, assigned for tax revenues to the level of the budget system of the Russian Federation, depending on the authority to establish the tax.

The 14th – 17th digits of the KBK are occupied by the income program code, which is used for separate accounting of the amounts of tax (fee), penalties and fines. FOR TAX - field value: 1000, FOR FINE: 2000, FOR FINE: 3000.

Example: kbk for tax on income tax (federal budget) - 182 1 01 01011 01 1000 110 kbk for penalties on income tax (federal budget) - 182 1 01 01011 01 2000 110 kbk for penalty on income tax (federal budget) ) — 182 1 01 01011 01 3000 110

In 18 - 20 categories of the BCC, the code for the classification of operations of the general government sector is indicated.

The table shows the main BCCs most often used in work:
Name of income classification code

Budget Classification Code (BCC)
Income tax
Corporate income tax credited to the federal budget	182 1 0100 110
Corporate income tax credited to the budgets of constituent entities of the Russian Federation	182 1 0100 110
Corporate income tax when implementing production sharing agreements concluded before the entry into force of the Federal Law “On Production Sharing Agreements” and not providing for special tax rates for crediting the specified tax to the federal budget and the budgets of constituent entities of the Russian Federation	182 1 0100 110
Corporate income tax on the income of foreign organizations not related to activities in the Russian Federation through a permanent establishment, with the exception of income received in the form of dividends and interest on state and municipal securities	182 1 0100 110
Corporate income tax on income received in the form of dividends from Russian organizations by Russian organizations	182 1 0100 110
Corporate income tax on income received in the form of dividends from Russian organizations by foreign organizations	182 1 0100 110
Corporate income tax on income received in the form of dividends from foreign organizations by Russian organizations	182 1 0100 110
Corporate income tax on income received in the form of interest on state and municipal securities	182 1 0100 110
Personal income tax
Personal income tax on income received in the form of dividends from equity participation in the activities of organizations	182 1 0100 110
Personal income tax on income taxed at the tax rate established by paragraph 1 of Article 224 of the Tax Code of the Russian Federation, with the exception of income received by individuals registered as individual entrepreneurs, private notaries and other persons engaged in private practice	182 1 0100 110
Personal income tax on income taxed at the tax rate established by paragraph 1 of Article 224 of the Tax Code of the Russian Federation and received by individuals registered as individual entrepreneurs, private notaries and other persons engaged in private practice	182 1 0100 110
Personal income tax on income received by individuals who are not tax residents of the Russian Federation	182 1 0100 110
Personal income tax on income received in the form of winnings and prizes in competitions, games and other events for the purpose of advertising goods, works and services, insurance payments under voluntary life insurance contracts concluded for a period of less than 5 years, in terms of excess amounts of insurance premiums, increased for an amount calculated based on the current refinancing rate, interest income on bank deposits (except for time pension deposits made for a period of at least 6 months), in the form of material benefits from savings on interest when receiving borrowed (credit) funds (except material benefits received from savings on interest for using targeted loans (credits) for new construction or purchase of housing	182 1 0100 110
Personal income tax on income received in the form of interest on bonds with mortgage coverage issued before January 1, 2007, as well as on income of the founders of trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by mortgage coverage managers before January 1, 2007	182 1 0100 110
Insurance contributions for social needs. See: samples of filling out payment orders in the Pension Fund of Russia
Insurance contributions for compulsory health insurance to the federal budget of the Compulsory Medical Insurance Fund	392 1 0200 160
Insurance contributions for compulsory health insurance, to the budgets of territorial compulsory health insurance funds	392 1 0200 160
Insurance contributions for compulsory pension insurance in the Russian Federation, credited to the Pension Fund of the Russian Federation for payment of the insurance part of the labor pension	392 1 0200 160
Insurance contributions for compulsory pension insurance in the Russian Federation, credited to the Pension Fund of the Russian Federation for the payment of the funded part of the labor pension	392 1 0200 160
Additional contributions to the funded part of the labor pension and employer contributions in favor of insured persons paying additional insurance contributions	392 1 0200 160
Insurance contributions in the form of a fixed payment, credited to the Pension Fund of the Russian Federation for payment of the insurance part of the labor pension	392 1 0200 160
Insurance contributions in the form of a fixed payment, credited to the Pension Fund of the Russian Federation for the payment of the funded part of the labor pension	392 1 02 0204006 1000 160
Insurance contributions for compulsory pension insurance in the amount determined based on the cost of the insurance year for payment of the insurance part of the labor pension	392 1 02 0210006 1000 160
Insurance contributions for compulsory pension insurance in the amount determined based on the cost of the insurance year for the payment of the funded part of the labor pension	392 1 02 0211006 1000 160
Insurance contributions for compulsory social insurance in the Federal Social Insurance Fund of Russia	393 1 0200 160
Contributions to the Social Insurance Fund for insurance against accidents at work and occupational diseases	393 1 0200 160
Taxes on goods (work, services) sold on the territory of the Russian Federation
VAT on goods (work, services) sold on the territory of the Russian Federation	182 1 0300 110
Excise taxes on ethyl alcohol (including raw ethyl alcohol) from food raw materials produced in the Russian Federation	182 1 0300 110
Excise taxes on ethyl alcohol (including raw ethyl alcohol) from all types of raw materials, with the exception of food, produced in the Russian Federation	182 1 0300 110
Excise taxes on alcohol-containing products produced in the Russian Federation	182 1 0300 110
Excise taxes on tobacco products produced in the Russian Federation	182 1 0300 110
Excise taxes on motor gasoline produced in the Russian Federation	182 1 0300 110
Excise taxes on straight-run gasoline produced in the Russian Federation	182 1 0300 110
Excise taxes on motor gasoline, diesel fuel, motor oil for diesel and (or) carburetor (injection) engines produced in the Russian Federation (in terms of repayment of debt from previous years accrued before January 1, 2003)	182 1 0300 110
Excise taxes on passenger cars and motorcycles produced in the Russian Federation	182 1 0300 110
Excise taxes on diesel fuel produced in the Russian Federation	182 1 0300 110
Excise taxes on motor oil for diesel and (or) carburetor (injection) engines produced in the Russian Federation	182 1 0300 110
Excise taxes on wines produced in the Russian Federation	182 1 0300 110
Excise taxes on beer produced in the Russian Federation	182 1 0300 110
Excise taxes on alcoholic products with a volume fraction of ethyl alcohol over 25 percent (except for wines) produced in the Russian Federation	182 1 0300 110
Excise taxes on alcoholic products with a volume fraction of ethyl alcohol over 9 to 25 percent (except for wines), produced in the Russian Federation	182 1 0300 110
Excise taxes on alcoholic products with a volume fraction of ethyl alcohol up to 9 percent (except for wines) produced in the Russian Federation	182 1 0300 110
Excise taxes on alcoholic products with a volume fraction of ethyl alcohol over 9 percent (except for wines), produced on the territory of the Russian Federation, in terms of amounts calculated for 2003	182 1 0300 110
Excise taxes on alcoholic products with a volume fraction of ethyl alcohol over 9 to 25 percent inclusive (except for wines) when sold by producers, with the exception of sales to excise warehouses, in terms of amounts calculated for 2003	182 1 0300 110
Excise taxes on alcoholic products with a volume fraction of ethyl alcohol over 9 percent (except for wines) when sold by producers to excise warehouses, in terms of amounts calculated for 2003	182 1 0300 110
Excise taxes on alcoholic products with a volume fraction of ethyl alcohol over 9 percent (except for wines) when sold from excise warehouses, in terms of amounts calculated for 2003	182 1 0300 110
Taxes on goods imported into the Russian Federation
VAT on goods imported into the territory of the Russian Federation from the Republic of Belarus	182 1 0400 110
Excise taxes on ethyl alcohol from all types of raw materials imported into the territory of the Russian Federation	182 1 0400 110
Excise taxes on alcohol-containing products imported into the Russian Federation	182 1 0400 110
Excise taxes on tobacco products imported into the Russian Federation	182 1 0400 110
Excise taxes on motor gasoline imported into the Russian Federation	182 1 0400 110
Excise taxes on passenger cars and motorcycles imported into the Russian Federation	182 1 0400 110
Excise taxes on diesel fuel imported into the Russian Federation	182 1 0400 110
Excise taxes on motor oil for diesel and (or) carburetor (injection) engines imported into the Russian Federation	182 1 0400 110
Excise taxes on wines imported into the Russian Federation	182 1 0400 110
Excise taxes on beer imported into the Russian Federation	182 1 0400 110
Excise taxes on alcoholic products with a volume fraction of ethyl alcohol over 25 percent (except for wines) imported into the territory of the Russian Federation	182 1 0400 110
Excise taxes on alcoholic products with a volume fraction of ethyl alcohol over 9 to 25 percent inclusive (except for wines), imported into the territory of the Russian Federation	182 1 0400 110
Excise taxes on alcoholic products with a volume fraction of ethyl alcohol up to 9 percent inclusive (except for wines), imported into the territory of the Russian Federation	182 1 0400 110
Taxes on total income (from 01/01/2011)
A single tax levied on taxpayers who have chosen income as an object of taxation	182 1 0500 110
A single tax levied on taxpayers who have chosen as an object of taxation income reduced by the amount of expenses	182 1 0500 110
Single minimum tax credited to the budgets of state extra-budgetary funds	182 1 0500 110
Income from the issuance of patents for business activities when applying a simplified taxation system	182 1 0500 110
Single tax on imputed income for certain types of activities	182 1 0500 110
Unified agricultural tax	182 1 0500 110
Property taxes
Property tax for individuals, levied at the rates applied to taxable objects located within the boundaries of intra-city municipalities of the federal cities of Moscow and St. Petersburg	182 1 0600 110
Property tax for individuals, levied at rates applicable to taxable objects located within the boundaries of urban districts	182 1 0600 110
Property tax for individuals, levied at rates applied to taxable objects located within the boundaries of inter-settlement territories	182 1 0600 110
Property tax for individuals, levied at the rates applied to taxable objects located within the boundaries of settlements	182 1 0600 110
Property tax of organizations on property not included in the Unified Gas Supply System	182 1 0600 110
Property tax of organizations on property included in the Unified Gas Supply System	182 1 0600 110
Transport tax for organizations	182 1 0600 110
Transport tax for individuals	182 1 0600 110
Gambling tax	182 1 0600 110
Land tax (code is broken down depending on rates)	182 1 0600 110
Real estate tax levied on real estate located within the boundaries of the cities of Veliky Novgorod and Tver	182 1 0600 110
Taxes, fees and regular payments for the use of natural resources
Oil	182 1 0700 110
Combustible natural gas from all types of hydrocarbon deposits	182 1 0700 110
Gas condensate from all types of hydrocarbon deposits	182 1 0700 110
Extraction tax for common minerals	182 1 0700 110
Tax on the extraction of other minerals (except diamonds)	182 1 0700 110
Tax on the extraction of mineral resources on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation, when extracting mineral resources from the subsoil outside the territory of the Russian Federation	182 1 0700 110
Mining tax on natural diamonds	182 1 0700 110
Regular payments for the extraction of mineral resources (royalties) upon implementation of production sharing agreements in the form of hydrocarbon raw materials (combustible natural gas)	182 1 0700 110
Regular payments for the extraction of mineral resources (royalties) upon implementation of production sharing agreements in the form of hydrocarbon raw materials, with the exception of natural gas	182 1 0700 110
Regular payments for the extraction of mineral resources (royalties) on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation, outside the territory of the Russian Federation when implementing production sharing agreements	182 1 0700 110
Water tax	182 1 0700 110
Fee for the use of fauna objects	182 1 0700 110
Fee for the use of aquatic biological resources (excluding inland water bodies)	182 1 0700 110
Fee for the use of objects of aquatic biological resources (for inland water bodies)	182 1 0700 110

For advertising purposes:

KBK for minimum tax on a simplified taxation system

The minimum tax is paid only by taxpayers who apply the simplified tax system “income minus expenses” in cases where the estimated tax amount from the actual base is less than the minimum established by law - 1% of income.

Thus, at the end of the year, the accountant calculates two amounts, then compares them with each other and chooses the maximum for payment. Currently, the BCC for the minimum and regular tax under the simplified tax system “income minus expenses” is one: 182 1 05 01021 01 1000 110. The codes differed until 2021.

Under the simplified tax system with the object “income”, this tax is not calculated.

Read about the form on which the simplified taxation system declaration is generated in this material.

When to pay personal income tax in 2021: deadlines

SALARY

As a general rule, personal income tax must be paid in 2021 no later than the day following the day of payment of income to the employee (individual) (clause 6 of Article 226 of the Tax Code of the Russian Federation).

EXAMPLE
The employer paid the salary for January 2021 on February 8, 2021.
This means that the date of receipt of income is January 31, 2021, and the date of tax withholding is February 8, 2021.
The date no later than which personal income tax must be paid to the budget is February 9, 2021.

BENEFIT AND HOLIDAY PAY

Personal income tax withheld from temporary disability benefits, child care benefits, as well as from vacation pay must be transferred no later than the last day of the month in which the income was paid (paragraph 2, paragraph 6, article 226 of the Tax Code of the Russian Federation).

EXAMPLE
The employee goes on vacation from August 6 to August 24, 2021. Vacation pay was paid to him on August 3.
In this case, the date of receipt of income and the date of withholding personal income tax is August 3, and the last date when personal income tax must be transferred to the budget is August 31, 2021.
Withheld personal income tax in 2021 is generally paid according to the details of the Federal Tax Service with which the organization is registered (paragraph 1, clause 7, article 226 of the Tax Code of the Russian Federation).

Individual entrepreneurs, in turn, pay personal income tax to the inspectorate at their place of residence . However, entrepreneurs conducting business on UTII (until 2021) or the patent taxation system transfer tax to the Federal Tax Service at the place of registration in connection with the conduct of such activities.

After the personal income tax transferred by tax agents enters the budget, these funds are distributed between the budget of the constituent entity of the Russian Federation and the budgets of municipalities (settlements, municipal districts, urban districts) - according to the standards established by budget legislation.

Penalties according to the simplified tax system

Penalties under the simplified tax system are accrued in case of late payment of taxes and advance payments.

You can calculate the amount of penalties using our service “Fine Calculator” .

BCC under the simplified tax system “income” (penalties) in 2020-2021 - 18210 50101 10121 00110.

Also, an error when specifying the BCC in the payment may result in the accrual of penalties. A payment order with an incorrect code is either subject to return or falls into the “Unclear” category. Penalties are accrued as long as the payment is included in this category. You can correct the situation by submitting an application for clarification of payment. After clarification, the penalty should be reversed.

How to fill out a payment document yourself, knowing the KBK

Many individual entrepreneurs using the simplified tax system, especially those without employees, maintain their tax records independently, without turning to accountants. In order not to confuse anything when filling out a payment form, you can use the free service from the Federal Tax Service.

To do this, you need to remove spaces from the KBK, for example, the code for paying taxes on the simplified tax system Income will look like this: 18210501011011000110.

Enter the code in the required field and click the “Next” button, then the type, name and type of payment will be filled in automatically.

Results

The BCCs used for the simplified tax system have remained unchanged since 2014. However, they differ depending on the objects of taxation and the type of payment (tax, penalty, fine). Incorrect indication of the BCC in the payment document may result in money not being credited as intended and will require the taxpayer to take additional actions to clarify the payment.

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.

Frequently asked questions FAQ

Let's consider frequently asked questions that concern accountants when paying the simplified tax system for income minus expenses.

How to return an overpayment under the simplified tax system (USN) income minus expenses?

The taxpayer can decide for himself what to do with the overpayment. It can be offset against future payments or returned to the company’s bank account. Before choosing one option or another, you need to evaluate the benefits.

If the amount of overpaid tax is insignificant, then returning it to the current account and then paying it back to the budget as the next advance payment is too long a process. In addition, some banks charge a transfer fee, and a refund may not be profitable in the long run.

The return of significant amounts of overpayment may arouse suspicion among tax inspectors and lead to additional audits. It is important to know that the overpayment will be returned only if there are no debts, fines or penalties. Tax authorities, according to [K=14;P=78;T=Article 78 of the Tax Code of the Russian Federation], independently count the overpayment on one BCC against the arrears on another.

Procedure for returning the overpaid amount.

Reconcile your data with the information available to the tax service. It can be done directly at the inspection by writing a statement. Or request a reconciliation report through reporting programs in electronic form. The application for reconciliation shall indicate:
KBK, according to which the reconciliation takes place.
If the fact of overpayment is confirmed by the results of reconciliation, then the money is returned to the current account at the request of the payer. The return application shall indicate:
company details (name, INN/KPP, account account, bank name, account code, BIC)
signatures and transcripts of signatures of the manager and chief accountant.

The application can be submitted on paper or electronically (with a digital signature).

The amount is returned within a month from the date of receipt of the application by the Federal Tax Service if a decision is made to return.

How to fill out a declaration under the simplified tax system when changing the address of an individual entrepreneur in the middle of the year? Do I need to submit two declarations - to the old and new inspection?

There is no need to submit two declarations. If the entrepreneur has already registered with the inspectorate at the new place of residence, then the declaration is submitted to the new address for the entire reporting year until April 30 of the following year.

When filling out the declaration, the OKTMO code is indicated at the place of new registration. If the rate changes, then the amount at the end of the year is calculated from the rate that was in effect on the last day of the expired tax period.

The final amount takes into account previously paid advance payments. If there was an overpayment on advances, then it will not disappear anywhere. All information on the payer’s personal account is transferred along with his file to the new tax office.

Minimum tax according to the simplified tax system?

The minimum tax under the simplified tax system is 1% of income. It is transferred to the budget if:

the company was operating at a loss (expenses exceeded income);
the total annual payment amount is below the minimum amount.

The payment deadline coincides with the deadline for filing the declaration:

organizations must do it before March 31;
IP - until April 30.

If the date falls on a weekend, the deadline is transferred to the next working day.

The minimum tax arises only at the end of the year, when the organization or individual entrepreneur submits the final declaration. Quarterly payments are made as usual

KBK 182 1 0500 110

If at the end of the year, when deducting expenses from income, it turns out that the tax is equal to 1% of income or less, then an additional payment, if necessary, is made at

KBK 182 1 0500 110

Advance payments in 2021 are counted towards your bill automatically. There is no need to write an application for this, as was before.

Does the penalty that the company paid to the counterparty reduce the tax on the simplified tax system?

The penalty is not included in the closed list of expenses that reduce the tax base for the simplified tax system. Even if a court obliges a company to pay a penalty, its amount cannot be counted as expenses.

KBK and loss - what code to enter?

An organization that operated at a loss during the tax period pays a minimum rate of 1% of the income received. This means income, and not profit, which the company did not have in the tax period.

If the organization’s income for the year amounted to 300 thousand rubles, and expenses were 400 thousand rubles, then the minimum must be paid from 300 thousand. It will amount to 3 thousand rubles.

KBK for the minimum tax on the simplified tax system at the end of the year

182 1 0500 110.

Advance payments are not paid if the organization has no profit. However, if there is a profit in at least one of the quarters, but at the end of the year there is a loss, the advance amount will then be deducted from the total amount.

Taxpayers have the right to reduce the tax base for losses from previous years.

What if I paid using the old KBK, which has changed? The tax office sent a letter about the debt - Is it possible to transfer these amounts?

According to legislative norms and judicial practice (clause 2, clause 3 [K=14;P=45;T=Article 45 of the Tax Code of the Russian Federation]; Resolution of the Federal Antimonopoly Service of the Moscow District dated 05/08/2007), inconsistency of codes is not a basis for recognizing a violation of the deadline for paying the simplified tax system. Based on the taxpayer’s application and the reconciliation report, the tax authority must clarify the payment, that is, transfer the amount to the correct BCC. There are court decisions according to which the accrual of penalties on the amount of tax transferred by an entrepreneur to the old (invalid) code has been declared illegal.

If an organization on the simplified tax system with a rate of 5% has existed since March, is it necessary to pay an advance after the end of the 2nd quarter? How to calculate it, what BCC should be indicated?

Advance payments are paid at the end of each quarter if the organization operated and made a profit. Moreover, March falls in the 1st quarter, which means that if income-generating activities were carried out in March, then an advance payment must be made for both the 1st and 2nd quarters. The advance payment is calculated as follows: income minus expenses for the entire period of activity multiplied by 5%. In the 2nd quarter, the advance paid for the 1st quarter (if any) is deducted from the calculation.

The payment order indicates

KBK - 182 1 0500 110.

If no activity was carried out in the 1st quarter, then a letter about this is sent to the tax service, and the advance is not paid.