CBK for income tax. CBK for paying NDFL. Some refinements of the CBC for income tax

What codes budget classification Ndfl for 2018 approved? What kind of KBK make a tax on the income of individuals from salaries, selling and other payments? Let us give a convenient table with the CBC for PMFL for 2018. Also in the article you can familiarize yourself with the model of the payment order for the payment of NDFL.

When to list the NDFL in 2018

General rule

By general rulepay in 2018 year NDFL It is necessary not later than the day following the day of payment of the employee (physical person) of income. So, let's say, the employer paid a salary for January 2018 on February 9, 2018. The date of receipt of income will be January 31, 2018, the date of the tax retention date - February 9, 2018. The date, no later than which the NDFL needs to pay the budget, in our example - February 12, 2018 (since the 10th and 11th number is Saturday and Sunday).

Benefits and holidays

NDFL, retained from temporary disability benefits, childcare care benefits, and from vacation taxes, need to be transferred no later than the last number of the month in which income was paid. For example, an employee goes on vacation from March 6 to March 23, 2018. His holidays were paid on March 1. In this case, the date of receipt of income and date hold Ndfl is March 1, and the last date, when NDFL should be listed in the budget - March 30, 2018.

Customized PMFL in 2018, in general, pay the details of the IFNS, in which the organization is registered (para. 1 of paragraph 7 of Art. 226 of the Tax Code of the Russian Federation). IP, in turn, pay NDFLs to the inspection at the place of their residence. However, the IP, leading business on the ENVD or the patent system of taxation, list the inspection tax on the place of accounting in connection with the management of such activities.

CBC in 2018: Table

In 2018, there were some changes in the part of the CBC. Cm. " ". However, the CBC for NDFLs for employees in 2018 did not change and remained exactly the same. Did not change and the CBK on ndfl for individual entrepreneurs. We give the table current main CBC for the 2018 income tax.

Table with CBC for 2018 by NDFL

Sample payment order for personal income tax in 2018

Next, we give a sample of the payment order for listing NDFL In 2018. The code of the budget classification by personal income tax is indicated in the field of 104 bills. This payment of the tax agent lists the personal income tax with the salaries of employees.

In the field 104.

If error

Despite the fact that entering the NDFL CBC in the payment is elementary, the errors are still possible. What to do? With the erroneous writing of the CBC Ndfl, you must immediately write a letter to the IFTS for your location for cBK clarifications. This follows from the email of the Ministry of Finance dated January 19, 2017 No. 03-02-07 / 1/2145.

No need to re-pay personal income tax, penalties and fines on it if you are mistaken in the instructions of the CBC. It is enough just to write a statement on the clarification of the NDFL CBC in the IFTS. And then the tax herself will redirect the payment on the necessary details.

In case of erroneous instructions, the CBC on NDFL is not excluded that in 2018 it is charged a penalty, but they do not need to list. If the company paid income tax on time, then after clarifying the CBC, the penalties are annulled.

The code of the budget classification (CBC) needs to be known in order to report on taxes and pay them. IN payment order on the payment of a tax in obligatory Points the CBC. It should be reflected in the field 104 of the payment order. Due to the correct indication of the CBC code, a specific payment is credited for its intended purpose.

If the payment order for payment of tax is incorrectly indicate the code of the budget classification, the payment will not be enrolled. Consequently, the amount will "hang" as arreed, despite the fact that it has been paid by the taxpayer. Therefore, it is extremely important when filling out "payments" correctly fill all the numbers of the CBC.

Information about the CBC will also be completed when filling in the declaration on a particular tax.

Changes in the CBK on NDFL in 2016

Instructions on the procedure for applying a budget classification Russian Federation Approved by the Order of the Ministry of Finance of Russia of July 1, 2013 No. 65n. The CBC is a combination of 20 digits divided into several blocks. Each tax corresponds to its budget classification code. Moreover, one and the same tax may be its code depending on the situation.

In 2016, payers and tax agents on NDFLs should use the same CBC as in 2015, that is, no changes in the codes of the budget classification did not occur.

What kbk for employees to point out in 2016?

For NDFL there are several CBCs that are used depending on the situation. For example, for NDFL paid by the company or an individual entrepreneur with salaries of its employees, the CBC will be 182 1 01 02010 01 1000 110. Moreover, it doesn't matter, a citizen of which country is an employee. In other words, the CBC for NDFLs from the salaries of employees is the same for all: both for employees who are citizens of the Russian Federation and foreigners' employees.

But for paying a fixed advance payment on personal income tax, which is made by a foreign person when making a patent, KBK Other: 182 1 01 02040 01 0000 110. This advance payment The NDFL does not list the employer, but directly the foreign citizen itself in the manner described in Article 227.1 of the Tax Code of the Russian Federation. The amount of fixed advance payment will be reduced by Ndfl, which will calculate the company where a foreigner is employed (clause 6 of Art. 227.1 of the Tax Code of the Russian Federation).

CBK: NDFL from dividends

It happens that the company pays NDFL not only with "salary" income, but from other income, for example, from dividends. With regard to the tax with the "dividend" payments of the CBC, the same as the NDFL with the salaries of employees: 182 1 01 02010 01 1000 110.

If the recipient of dividends is entity, when transferring taxes with them, the CBC will differ: 182 1 01 01040 01 1000 110.

CBK when paying NDFL for IP

For citizens registered as an individual entrepreneur, when paying NDFLs from its income (and not with payments to their employees), the CBC will be like this: 182 1 01 02020 01 1000 110.

CBK when returning personal income tax from the budget

Citizens who wish to take advantage of social or property tax deduction For the inspection, and not with the help of the employer, at the end of the year, 3-NDFL declaration should be filled. There they should specify the CBC, which is credited with the NDFL from the salary: 182 1 01 02010 01 1000 110.

CBK: penalties and fines on ndfl

CBC When paying penalties, which must be specified in the payment order, will be your own: depending on who lists the penalties. If penny lists:

• tax agent, then CBC 182 1 01 02010 01 2100 110;
• individual, then CBC 182 1 01 02030 01 2100 110;
• individual entrepreneur, then CBC 182 1 01 02020 01 2100 110.

Regarding the CBC for fines for non-payment of NDFL, the same principle has the same principle. The code depends on who lists the penalty amounts:

• tax agent, then CBC 182 1 01 02010 01 3000 110;
• individual, then CBC 182 1 01 02030 01 3000 110;
• individual entrepreneur, then CBC 182 1 01 02020 01 3000 110.

NDFL - tax on income of individuals. He should pay not only every citizen of the Russian Federation, but also non-residents who work in the state throughout a certain time. This rule is indicated in Tax Code RF.

Note. An individual recognize the tax agent if it worked and received income in Russia for 12 months in a row.

CBK on ndfl: decoding

To pay for tax on income of individuals in the payment order indicate the CBC. This code of the budget classification, according to which the contributions are credited to a specific account. If it is specified incorrectly, penalties will be taken towards the tax agent.

On the territory of the Russian Federation there are several rates for personal payments:

• 13% - the main rate on which taxes from income in the form of wages, rental housing, etc.
• 15% is the income tax rate obtained by non-residents in the form of dividends.
• 30% - bid tax collection From the income received by non-residents from sources, which are located in the territory of the Russian Federation.
• 35% - tax rate from income in the form of winnings.

NDFL is charged from the amount of income that is confirmed documented. Separately give tax to non-residents of the Russian Federation. Some income is not subject to taxation.

These include the following:

• state remuneration (prizes, donor payments and other);
• obtaining inheritance;
• obtaining property by donation;
• compensation from the state (payments for the loss of housing and other);
• scholarships, pensions, grants;
• public benefits (various things of assistance).

Maternal capital also belongs to this category. It is not subject to personal income tax.

Tax on income of individuals CBC 2018: Structure

The budget classification code consists of 20 characters. They are distributed according to certain groups:

• 1-3 signs - a manager of the tax. When paying NDFL, the head of the Russian Federation is the Federal Tax Service of the Russian Federation. Her code in the CBC - "182".
• 4-6 signs - tax type. In the case of payment, NDFL will be the code "101".
• 7-8 signs - recipient money. IN CBK income Tax will be the code "01". This means that the contributor is the federal budget.
• 9-13 signs - applying and income element.
• 14-17 signs - the type of payment. Depending on what payment is made, such codes can be in the CBC: "1000" - the main payment, "2100" - penalties, "3000" - fines, "2200" - interest.
• 18-20 signs - the type of income. In the CBC, the NDFL will be the code "110" - tax revenues.

The tax must be transferred to the deadlines established by the legislation. In case of incomplete or late payment of the enterprise or physical face, the penalty will be charged, accrued penal and interest.

CBC NDFL for employees

Ndfl pay tax agents every month on the day of salary accrual to its employees.

CBC for personal income tax in 2018: for individuals

In the Tax Code of the Russian Federation in Art. 228 shows the types of income from which individuals should pay for the tax. To transfer funds to the correct accounts, you need to use certain budget classification codes.

Foreign citizens who work on the territory of the Russian Federation on the basis of a patent should also pay NFFLs. This rule is indicated in the Tax Code of the Russian Federation in Art. 227 1. To enumerate payments, you need to use the following budget classification codes.

CBK on ndfl: penalties, penalties, interest, main payment for IP

Individuals who are registered as individual entrepreneurs should every month pay for personal income tax. In the payment order, they need to specify certain budget classification codes.

CBK income tax on income obtained in the form of dividends

Tax agent - entrepreneur, enterprise or other legal entity. He can do investment activitiesand receive a certain income in the form of dividends. From the income obtained in this way, he needs to pay NFFL. To properly enumerate the payment you need to use such a CBC:

182 1 01 02010 01 1000 110

Individuals who are engaged in investment activities and receive a certain income in the form of dividends, should also pay for the income tax of individuals. Payment is made in the deadlines established by law. For the listing use the following CBK:

182 1 01 02030 01 1000 110

For late or incomplete payment, penalties in the form of penalties and interest on the main payment are envisaged. Celebrations are charged for each day of the delay. Therefore, the sooner the recipient of the dividend income will make a payment, the smaller the penalty he will pay.

As you know, it is known to pay for NDFLs, organizations for their employees, IP for themselves, as well as individuals in case of obtaining certain types of income. At the same time, the payment of this tax sometimes cannot happen, does not occur in fact or the amount of taxes is not deliberately listed. In this case, all payers will have to suffer responsibility for non-payment of taxes. What liability is provided specifically for personal income tax, in what cases it is applicable relative to the payers, as well as which CBK fines on the PMFL 2019 are provided for tax legislation, Consider in this article.

Public income tax should pay all individuals in this category that receive certain types of income. For example, they are individuals who made the sale of property, individual-type entrepreneurs who have income, as well as organizations and IP, providing jobs and pay payroll to their employees.

Moreover, organizations are tax agents in which the state is entrusted with duties requiring strict implementation. Thus, by providing their work wages, the tax agent is obliged to keep the necessary amount of tax from this income of the individual, which is calculated in the manner prescribed by law.

In addition to holding the tax amount, the tax agent undertakes to convey the data money sums in the state budget. This procedure has a clear payment time, for non-compliance with which on the tax agent, physical or IP will be accomplished by a certain type.

What payments should be calculated by the tax

By providing jobs to individuals, the employer pays the salary at least twice a month. Reporting according to payments occurs at the end of the month for which the salary is issued. It is necessary to keep the tax at the time of its receipt, in fact, and the amount to transfer to the budget no later than the day after the day of issuing a salary in the afternoon.

Mandatory payment are vacations, as well as temporary disability benefits. If the holidays are calculated by an employer independently, then hospital manuals They are paid only on the basis of the presentation of the hospital person with a sick employee. Reporting on these amounts is drawn up on the last day of the month when accrued occurs. Pay the amount of the amount of the employer has the right along with the salary. Transfer tax on these payments is needed the day after keeping them from an employee.

Also, the tax is calculated from the payments that are carried out when dismissal. This includes both salary and vacation tax and weekend benefits, the size of which exceeds the limits established by the legislation.

The transfer date to the budget in principle is one - the day after the payment of the employee and hold the amount of the tax.

When fines arise

The tax agent, which undertakes to recover the necessary amount of tax from the income of an individual and transfer it to the budget, in case of non-fulfillment of his duties, will be forced to pay a fine. Its size depends on the amount that must be kept and listed. It is usually 20% of the amount not retained or not paid.

It should be noted that to pay a fine to the tax agent will have only if he had the opportunity to fulfill the obligation assigned by law, but he did not. Sometimes there is no such possibility, for example, when the income of an individual has a natural look. Of this income, the tax does not hold, respectively, the fine also cannot be.

Another one an important point It is worth calling the completeness of the retention and transfer of the amount. If there is an arrears, that is, the tax is not fully listed, the penalty may also occur.

Since the tax agent has no right to pay this tax from own fundsIn the event that the retention of the tax amount did not happen, the penalties will not be, and the tax agent itself cannot be obliged to pay. He will have to pay the amount of the fine.

If the agent calculated this Suma from the income of the individual, but did not make timely transfer of the amount to the budget, he threatens not only arrears and a fine, but also penalties for every overdue day.

If it is discovered that it is not retained and the tax is deliberately paid, the amount of fine tax Services Have the right to raise up to 40% of the missing amount.

Used by the KBK

All taxpayers know that payment of fines and penalties is accompanied by an indication in the field 104 of the payment order of individual CBC codes. For fine and for penalty, different codes are used. Tax payer should be particularly attentive when filling out payment documents.

The main components used for NFFL fines are such codes:

• If NDFL had to list from the income that an employee received, CBC 182 1 01 02010 01 3000 110.
• If the penalty needs to pay the IP, which is on the Osn, - CBC 182 1 01 02010 01 3000 110.

It should be noted that the CBC fines of the NDFL did not change in 2019.

So, if a tax agent, an individual entrepreneur, or an individual who have a duty to pay NDFL to the state, did not, then they will have to pay apart from the tax itself.

For employees

CBK for paying NDFL for employees

CBK for payment of nail hospitals for employees

CBK for paying NDFL for IP

CBK for payment of ndfl ndfl for IP

For individuals

CBC for paying ndfl for individuals

CBK for payment of nail hospitals for individuals

From dividends and patent working

CBK for paying NDFL C dividends

CBK for the payment of NDFLs for citizens working on the basis of a patent

Files

Some refinements of the CBC for income tax

Ndfl believes, deducted from the amount of income of individuals, documented expenses and taking a certain percentage of this value ( tax bid.). Separately accrue NDFL residents and non-residents of the Russian Federation, but this does not concern employees. Some revenues specified in legislative Actis not subject to taxation (for example, inheritance, selling real estate over 3 years old, gifts from close relatives, etc.) Revenue declaration gives individuals the right to certain tax deductions.

In a situation where income is wages, the tax of it takes the state not from the employee after the accrual, but with tax agent - Employer who will give a salary employee with the tax budget already contributed.

NDFL from employee income

Pay on the tax agent monthly on the day of salary, maximum the next day. In the case of hospital and vacation benefits, the tax is transferred to the tax agent no later than the end of their payment. It does not matter who is a tax agent - a legal or individual, LLC or IP.

Vacation payments are also subject to NDFL, because it is the same wage, only for the period of rest. The tax must be paid before the expiration of the month, in which the employee received his vacation.

NOTE! Ndfl from the advance is not charged. The employer is forbidden to pay personal income tax from its own funds.

How NDFL is calculated

All taxes are calculated by the formula: the tax basemultiplied by the tax rate. The differences are that the base is accepted, and which interest rate is established.

For NDFL matters, whether the hired worker of the resident of the Russian Federation or not. If during the year he stayed in the country more than 182 days, then the NDFL will be accrued in the resident rate - 13%. Non-residents must pay at the rate almost three times higher - for them there is an indicator of 30%.

Actual KBK.

CBC for tax listed by the tax agent - 182 1 01 02010 01 1000 110.

If the proceeding occurred, it will become possible to pay the penalty in the CBC 182 1 01 02010 01 2100 110.

The designated fine needs to be repayed by CBC 182 1 01 02010 01 3000 110.

Interest on this mind NDFL Calling for CBC 182 1 01 02010 01 2200 110.

NDFL at Dividend

If an individual receives a profit from participating in organizations, it is necessary to pay a tax agent (organization). The physically lists the NDFL independently, if, being a resident of the Russian Federation, receives dividends from abroad.

The CBC when deducting the tax agent will be the same as for the salary personal income tax: 182 1 01 02010 01 1000 110.

The physically must use CBC 182 1 01 02030 01 1000 110 for this purpose.