Budget classification codes for insurance premiums in 2021

Taxes and fees

Anastasia Pimenova

Accountant expert with 10 years of experience

Current as of October 30, 2019

Budget classification codes (BCCs) identify payments that fall within the budget. All payers are required to indicate them correctly in payment orders. Errors can lead to clarification of details and even arrears. In this article we will provide the BCC for paying salary taxes, contributions, penalties and fines in 2021.

KBK on taxes for 2021: VAT, personal income tax, income tax, transport tax, property tax

KBK - patent tax system 2021

The special PSN regime is available only to individual entrepreneurs. Payment for the cost of a patent to individual entrepreneurs is made by indicating the BCC corresponding to the budget level.

KBK for payment of penalties on taxes for 2021

The KBK budget classification codes for 2021 were approved by Order of the Ministry of Finance of Russia dated 06/08/2020 No. 99n. These codes must be indicated in payment orders when paying penalties on taxes in 2021.

KBK: VAT 2021

For legal entities and individual entrepreneurs who are VAT taxpayers, the same tax codes apply. The KBK VAT of tax agents in 2021 is not separately allocated - they use the same codes as taxpayers. But the codes differ depending on the type of taxable transactions - the import of goods into the Russian Federation or the sale of goods (work, services) on Russian territory.

KBK codes 2021 with explanation for VAT payment:

KBC for payment of tax fines for 2021

BCC for 2021 was approved by order of the Ministry of Finance of Russia dated 06/08/2020 No. 99n. These codes must be indicated in payment orders when paying tax fines in 2021.

KBK: Personal income tax 2021

For individuals, personal income tax is paid to the budget, as a rule, by tax agents, but individuals themselves can transfer the tax. Individual entrepreneurs pay income tax on their own income. It will depend on the type of payer which BCC to apply to personal income tax in 2021.

KBC for payment of insurance premiums for 2021

The Ministry of Finance of Russia approved new budget classification codes for payment orders for insurance contributions by order No. 99n dated 06/08/2020.

KBK trade fee 2021

Payment of the trade tax is made only in Moscow. The codes remain unchanged in 2021.

KBC for payment of penalties on insurance premiums for 2021

KBK - UTII 2021

From 2021, the special UTII regime will no longer apply. To pay the single tax for the periods of 2021 and earlier, “imputed” people use the usual BCC. At the same time, the KBK UTII 2021 for individual entrepreneurs and organizations does not differ.

KBC for payment of fines on insurance premiums for 2021

KBK: land tax 2021 for legal entities

The land tax code depends on the location of the taxable plot. Also, the BCC of penalties for land tax and penalty payments depend on the territorial location of the object.

An additional code will be introduced in 2021 for the tax on plots located within the boundaries of municipal districts.

BCC for individual entrepreneur contributions for 2021

Individual entrepreneurs pay the BCC on their own. If an individual entrepreneur simultaneously works as an employee, he still must pay contributions for himself - as an individual entrepreneur.

Entrepreneurs are required to pay mandatory contributions to their own pension and health insurance until they are “listed” as individual entrepreneurs and have a Unified State Register of Entrepreneurs (USRIP) entry about them. The age of the entrepreneur and occupation does not matter. And most importantly, contributions must be paid even if the individual entrepreneur does not receive any income.

Other KBK updated from 2021

Below are some codes that will become valid from 01/01/2021.

New codes for payments to the budgets of municipal districts

The Ministry of Finance published on its website a list of additional codes to the already existing BCCs for transfers of various payments (including taxes) to the budgets of municipal districts. Here are some of them:

New KBK

A new Appendix 2.1 has been introduced, which indicates the codes of the main administrators of budget revenues of the budget system of the Russian Federation and types (subtypes) of budget revenues with the corresponding codes of the analytical group of subtypes of budget revenues. The Ministry of Finance has supplemented the list of existing BCCs with new codes. In particular, codes have been introduced to account for income from payment:

• excise taxes;
• state fees for the issuance (re-issuance, extension) of an environmental permit and for the provision of information from the Unified State Register of Real Estate;
• administrative fines;
• other types of budget payments.

Officials have adjusted some of the KBC. For example, the code 0001 13 00000 00 0000 000 now needs to be used only to reflect income from the provision of paid services and compensation for state expenses, and not for income from the provision of paid work, as was the case until now. There are no changes to the tax KBK, except for the payment of excise taxes.

Officials excluded a number of KBK from the current list. In particular, the BCC was abolished to account for excise taxes on dark marine fuel, some import and export customs duties, as well as interest accrued for violating the deadlines for their payment. Codes for payment of special anti-dumping and countervailing duties and other payments have been removed.

New procedure for using BCC

The Ministry of Finance has changed the procedure for applying the BCC in assigning codes to income from fines. Monetary penalties from organizations and citizens are specified in the new edition of the order. Now these include administrative fines if decisions to impose them have been issued, including:

• justices of the peace;
• Commission on Juvenile Affairs.

Officials have determined the procedure for assigning BCCs to the new category of budget revenues. Now the income of the budgets of the constituent entities of the Russian Federation and local budgets from administrative fines issued by commissions on the affairs of minors and the protection of their rights when local governments exercise transferred state powers of the constituent entity of the Russian Federation are assigned codes that contain the code of the chief administrator of budget revenues, which is the executive body of the constituent entity of the Russian Federation monitoring the implementation of delegated powers.

The procedure for accounting for revenues administered by federal government bodies, the Bank of Russia, management bodies of state extra-budgetary funds and federal government agencies has also changed. Now, by type of budget income of income subgroup 116, fines, sanctions and damages are taken into account. For these budget revenues, the BCC of the budget revenue subtype should be used, indicating “0000” in the budget revenue subtype group. But only if a different procedure is not established by Article 20 of the Budget Code of the Russian Federation or Article 165 of the Budget Code of the Russian Federation and other regulations.

KBK penalties

In most cases, when paying penalties in the 14-17th digits, the value is “2100”. However, there is an exception to this rule.