CBC contributions for compulsory social insurance. CBC on insurance premiums in extrabudgetary funds of the Russian Federation. KBK: where to specify

We made up the CBC table for 2017. Codes budget classification Changed, from January 1, there are 12 new codes. The Ministry of Finance introduced a new income tax code, insurance premiums, and canceled the minimum tax code. Check out the transition table to write in the payment.

The Ministry of Finance approved a new CBC for income tax

New code Budget classification (CBC) - 18210101090010000110. On it, companies will pay income tax from incomes on contacting bonds, which are nominated in rubles and issued from January 1, 2017 to December 31, 2021.

The Ministry of Finance sent the order from 06/09/17 No. 87n with a new code for registration in the Ministry of Justice. This CBC will begin to be applied from January 1, 2018, but only after the Ministry of Justice regits the order.

What CBC has changed in 2017

So, what codes of the budget classification for 2017 have changed? From 2017, use new CBC for three main plasters:

• a new CBC will appear on the profit of organizations from income in the form of profit controlled foreign companies - 182 1 01 01080 01 1000 110.
• separate code for minimum tax will not be. Now the minimum tax with USN will be listed on the same CBC as single tax - 182 1 05 01021 01 1000 110.
• conducted the CBC for insurance premiums.

Table of existing budget classification codes (CBC) for 2017

You can independently understand which CBC should be indicated to pay for the tax (arrears), and what - to pay for penal or fine, reading our instructions on. And now go directly to the table with cBC codes for 2017.

CBC 2017. VAT

CBC 2017. Organizations Profit Tax

Budget Classification Codes 2017. NDFL

CBC 2017. Transport tax

CBC 2017. Tax on Property of Organizations

CBC 2017. Insurance contributions to the FIU (applied only for payment of contributions until December 31, 2016)

See also all changes in insurance premiums

CBC 2017. Insurance contributions to the FIU (apply from January 1, 2017)

CBC 2017. Insurance contributions to the FSS since 2017 and old periods

CBC 2017. Insurance contributions for OMS (applied only for payment of contributions for 2016 to December 31, 2016)

CBC 2017. Insurance contributions for OMS since 2017

CBC 2017. Land Tax for Companies

CBC 2017. ENVD

CBC 2017. Usn

CBC 2017. Eskhn

CBK for patent in 2017

Budget Classification Codes 2017. Personal Property Tax

CBC 2017. Land tax for individuals

CBC 2017. Water Tax

CBK for state duty for 2017

CBK for services fee and compensation for state costs in 2017

KBK per fines in 2017

Transitional table of CBC for taxes.

Transitional Table of CBC for Insurance Contributions.

Why do you need kbk

To pay tax, penalties or fine, you fill out a payment order. And in the field 104, specify the code that is valid in 2017. We have collected current budget classification codes. If you are mistaken, the tax authorities do not count the tax. Check yourself with

What are the CBC to pay penalties and fines in 2017? CBC for paying penalties and fines differ from codes by which the company pays current payments. Therefore, we made separate tables on the penalties and fines.

CBC on VAT for 2017. Penalty and fine.

CBC for income tax in 2017. Penalty and fine

CBC on personal income tax on 2017. Penalty and fine

CBC for transport tax for 2017. Penalty and fine

CBC on property tax of organizations for 2017. Penalty and fine

CBC on insurance premiums in 2017 *. Penalty and fine

CBC for land tax for 2017 for companies. Penalty and fine

CBC for UTI in 2017. Penalty and fine

CBK when wept in 2017. Penalty and fine

CBK for Eschn for 2017. Penalty and fine

CBK for patent in 2017. Penalty and fine

CBC for the property tax of individuals for 2017. Penalty and fine

CBC for Land Tax for 2017 for individuals. Penalty and fine

What CBC fill in payments for taxes for 2017? Where the CBK is made in payment order?

Proper registration of payment documents - required condition To ensure the fulfillment of the financial operation, for example, the payment of taxes or insurance premiums. Based on the order of the Ministry of Finance of the Russian Federation, 07/01/2013 No. 65n has prepared new CBC for 2017. Budget classification codes for 2017 are important details of the document that you need to fill out correctly. Low below, you can find a table with new codes for 2017 with decoding. This article includes all changes in the CBC, provided for by the Order of the Ministry of Finance of Russia from 07.12. 2016 No. 230n, in particular, introduced new CBC for insurance premiums since 2017.

KBK: Features and purpose

The code of the budget classification (CBC) is a combination of numbers, known to accountants, as well as bank employees budgetary institutions. Characterizes certain monetary operation and is in a convenient way To group expenses / revenues enrolled in the budget. Created on the basis of the budget code of the Russian Federation.

Thanks to the CBC, departments can correctly interpret information about the payment performed (target, addressee, etc.). Correctly written CBC allows you to:

• unmistakably make payment transactions;
• track the history of cash movement;
• facilitate the work of government officials;
• competently plan the budget and manage financial flows;
• fix pay debt.

The code of the budget classification is a guarantee that in 2017 the money will go to the right account, and the company or individual entrepreneur will not discharge penalties.

KBK: Where to specify?

The combination of numbers (CBC) is reflected in a separate field of payment orders intended for deductions in 2017 tax payments and insurance premiums, penalties and fines. This field in 2017 is 104. When filling out the document, it is important to correctly indicate the combination of numbers, because the error entails not only administrative responsibility, but also the need to clarify the payments.

When the payer understands all the numbers, the probability of incorrectly fill the data is minimized. So let's try to figure out their meaning.

KBK: How many signs and what do they mean?

Based on the order of the Ministry of Finance No. 65n, the code of the budget classification consists of 20 digits. Conditionally, they can be divided into several groups consisting of 1-5 characters:

№1-3 - code indicating the addressee for which they are intended cash arrivals (Territorial FTS, Insurance and Pension Funds). For example, for payment of CBK In 2017, the number "182" is put in 2017, for contributions to Pension Fund - "392".
No. 4 - Show a group of cash revenues.
№5-6 - reflects the tax code. For example, for insurance premiums, the value of "02", excise taxes and insurance premiums are characterized by the number "03", the payment of the state duty is "08".
№ 7-11 - Elements that reveal the article and facial income.
№ 12 and 13 - reflect the level of the budget in which money is planned. The federal has the code "01", regional "02". Municipal institutions assigned the numbers "03", "04" or "05". The remaining figures characterize budgetary and insurance funds.
№14-17 - indicate the reason for the fulfillment of the financial transaction:

1. making a basic payment - "1000"
2. accrual of penalties - "2100"
3. penalty payment - "3000"
4. percent deductions - "2200"

№18 - 20 - reflects the category of income received by the State Office. For example, cashIntended to pay for the tax, reflected by the code "110", and gratuitous arrivals - "150".

Example. Sirius makes contributions for accidents and occupational diseases that may occur when performing work duties. Depending on the situation, the CBC referred to in the payment document may differ:

- 393 1 02 02050 07 1000 160 - with a timely transfer of funds;
- 393 1 02 02050 07 2100 160 - in case of payment of penalties;
- 393 1 02 02050 07 3000 160 - Payment of the fine for mandatory payment.

How to find out the KBK organization?

Payers who are difficult to figure out all the numbers, we recommend using our new CBC reference book for 2017. It will help the accountant in 2017 correctly fill out the payments, where the presence of the CBC is required. Catalog of the current CBC for 2017 on our website is represented in the form of a table. Similar information can be found on the official FNS website.

CBC for taxes and insurance premiums in 2017

Ministry of Finance Order of 07.12. 2016 No. 230n made amendments to the budget classification codes: for some, a minor correction was made, others were excluded. Changes entered into force on January 1, 2017. They affect, in particular, the following sections:

1. The income tax includes firms working with overseas companies and receiving income from them.
2. USN - change raised organizations that use the object of taxation "Revenues minus costs". Minimum tax and advance payments will be made on a separate CBC.
3. Insurance premiums - since 2017, the Tax Inspectorate will be engaged in administration (with the exception of contributions "on injuries"), so the combination of some numbers will change.

Since in 2017 new CBC appears, the old will become invalid. From January 1, 2017, the accountant will not be able to use old values \u200b\u200beven when making payment for previous periodOtherwise, cash will not be considered paid.

Our Table of CBC for 2017, prepared by financiers on the basis of the data of the Ministry of Finance of the Russian Federation will help to prevent troubles in the performance of financial operations. But if the accountant still uses information for 2016, the error can be corrected (you need to specify the payment).

View budget classification codes for 2016: "CBC for 2016"

Filling the CBK in payments in 2017

The payment is estimated document, on the basis of which the bank produces cash deductions. Form 0401060 is used to pay for taxes and contributions. In the process of design, it is recommended to be guided by the rules for completing the details developed by the order of the Ministry of Finance No. 107n.

In 2017, the FTS will be chicting taxes and insurance premiums, payers will have to submit unified reporting (Federal Law No. 243-FZ). The budget classification code indicator, reflected in line No. 104, is filled in for the same rules. The table shows some changes that occurred in the payment in 2017:

Using the CBC table for 2017 and clearly understanding the structure of the figures, the accountant will be able to correctly and prompt all the calculations. Simplify work and reduce the risk to allow an error by filling the documents in electronic Services. The following is a table of current CBC for 2017.

The CBC is incorrectly filled. What to do?

Errors made in the fill in the CBC in payment orders are not reason to believe that payment has not been made - it regulates Art. 45 NK RF. But in practice everything is more complicated: for incorrectly completed code of the budget classification is often charged penalties and fines.

The reason is as follows: control bodies cannot quickly analyze the financial operation and reflect the actions on the right account. Throughout this time, cash remains uncommitted, the taxpayer is appointed arrears.

You can fix the current situation like this:

1. Contact B. financial institution asking for a written confirmation of tax enumeration in deadlines. The document should stand a bank mark on the execution of the order.
2. Write a statement about the clarification of the payment. It is recommended to make a certificate that proves the fact of payment and the application for reconciliation.

Having received all the necessary documentation from the payer who made a mistake in the CBC, employees tax authorities Check cash receipts on account and correct the situation.
It is possible to exhaust the incident with a refined declaration with the right code of the budget classification. The Tax Code does not require to make additional documents, but experts recommend submitting explanatory notein which it is reported:

• declaration feed period
• invalid information in need of adjustment

So the problem will solve much faster. It is worth remembering that when cameral check In such cases, FNS employees request explanations.

Based on materials: buhguru.com

). In our tables you will find all the budget classification codes necessary for the correct completion of payments in 2017. The codes changed compared to 2016, as well as the new CBC-2017 are in italic and marked with an asterisk.

CBC-2017 for paying taxes for organizations and IP on the OSN

CBK-2017 for paying taxes for organizations and SP on specials

Organizations and IP on USN should pay attention to the fact that a separate CBC has been canceled to enumerate the minimum tax. Since 2017, the minimum tax is credited to the same code of the budget classification as the USN-tax paid in the usual basis. On the consequences of the instructions in the payments of the old CBC, when paying the minimum tax, read in GK, 2017, No. 1, p.63.

CBK: Insurance Contributions - 2017

CBC for all contributions controlled since 2017 FTS became new.

Please note that for premiums for the periods that have expired until 2017 there will be some CBC, and for the contributions for the periods since 2017 - others. That is, if for example contributions for December 2016, you will list in January 2017, then they are paid on the CBC, intended for contributions for the periods that have expired until 2017.

CBK for contributions for periods, expired until 01.01.2017

CBK for contributions for the periods Starting from 01.01.2017

CBK-2017 for paying other taxes for all organizations and IP

Specifying the CBK when paying penalties and fines

By general rule When paying penalties in the 14-17th discharge, the CBC takes the value "2100", and when paying fine - "3000". However, when transferring penalties and fines on some types of insurance premiums, this rule does not work:

Organizations, as well as private entrepreneurs who have employees, in case of conclusion with them a labor or civil law contract, undertake to become the insurers of these employees and make insurance premiums for pension, medical and social insurance for them. The IP has the duty to insure himself, for this there is a fixed amount of contributions, which in the case of pension insurance have dependence on the level of income of this IP. It should be borne in mind that in case of late payment of contributions, both for employees, and for himself, will have to pay for the fence of a contribution. And in connection with changes in legislation, the CBC of the FIU will not be used for penal.

Adjustment Tax Code The Russian Federation, in particular, adding chapter on insurance premiums, was the reason that insurance will be carried out in the direction of the IFX. This suggests that the KBK used earlier, to enumerate contributions to each insurance fund, lost their relevance. They will not just be changed. They will be replaced with new codes.

Structural changes will undergo codes used in order to pay debt to the past year. Contributions for the period from January 1, 2017 will be carried out on a new CBC. Data changes will affect not only the contributions themselves, but also the penis that may arise.

So, if there is a debt back for the period 2016, during the same period the penalty will grow, and to pay it to be used to apply the old code that has undergone structural changes. In particular, the administrative part of it changes. The figures denoting the fund are replaced by a combination of numbers for tax authorities.

If debt and penalty already arose for new period, it will be necessary to find and indicate new codes, because the use of older will provoke incorrect crediting of funds.

Cases of the occurrence of bets

Individual entrepreneurs, to pay fixed contributions for themselves, traditionally have more time. So, having calculated the fee at the beginning of the year, the entrepreneur will need to pay it until the end of the reporting period. This order is established for all types of contributions.

Pension insurance, and rather the second part of it, which is equal to 1% of the amount of income exceeding 300 thousand, has a somewhat extended date for payment. This part of the pension contribution entrepreneur must pay until the end of the month, after the first quarter of the new reporting period. That is, until April 30th.

If IP is late with a contribution to the budget, he should be fine, and a penalty will grow on the amount of unpaid contribution, for each, an overdue entrepreneur day.

In the case of the presence of employees, paying insurance premiums for them takes up to the 15th day of the month, which will be for the reporting. This responsibility is on the shoulders of the policyholder, respectively, in its interest in a timely manner required calculations and pay amounts to the budget on time, otherwise there will also begin with a penalty, which in the case of legal entities It can be increased by delay more than 30 days, twice.

How to pay for the pen

If the fact of an overdue payment takes place, then in the interests of the insured pay it as quickly as possible. Often, the permissions of the classified code specified in the payment document of the classified code affects the size of the penalty.

For example, if the period for the period referring to 2017 began to appeal, the entrepreneur decided to pay it to quickly, but filling the bill in the bank, indicated the PFR CBC for penis, relevant for last year. The payment will go completely in another direction than it was necessary. Accordingly, until the entrepreneur discern with the fact of the error itself and will issue a new payment order, time will pass, and the penalty will increase during this time.

That is, it is very important to have a correct idea of \u200b\u200bwhich CBC is working at the desired direction during this period of time. Also, we must not forget that for different contributions there are own CBC.

CBK for penny on pension contributions 2017

CBC for insurance premiums in different directions are different. That is, it is impossible to use a pension CBC for social insurance. The same situation is also concluded with penalties. A separate type of difference codes, provokes their purpose. CBC for employees will differ from the CBC used by entrepreneurs for their own insurance, which is also a very important point:

• Pencing on contributions regarding the pension insurance of employees of the CBK182 1 02 02010 06 2110 160
• Penios of contributions for workers belonging to the period until 2017 KBK182 1 02 02010 06 2100 160
• Penny fixed contributions new period of KBK182 1 02 02140 06 2110 160
• Penios for IP for fixed contributions related to the period until 2017 CBC 182 1 02 02140 06 2100 160
• Pension insurance against contributions calculated from income over 300 thousand CBK182 1 02 02140 06 2110 160

So, the correctly filled field 104 in the payment order, intended to indicate the CBC, provides a guarantee to the insured that the penalty and fine on the contributions will not arise. But if the responsibility already has a place to be, then to pay for the penalties and fines, it is worthwhile to be more attentive and more carefully analyzing the contribution affiliation, for whom it is carried out, to which period does it apply, then the penalty will be paid correctly and cease to exist. Repeated mistakes, already when paying for the penalty, provoke their growth.

Since 2017, control over the calculation and payment of insurance premiums proceeds from funds to the federal tax service, in connection with which the details will change payment documents. Next year, new CBC were already approved: insurance premiums for workers and in the FIU in 2016 for IP for themselves.

What is KBK

CBC or budget classification code are details in payment and banking documents, on the basis of which the distribution of the amount listed by the payer. If specified invalid KBKThe payment will be considered paid, but due to the fact that it is incorrectly distributed, arrears will be recognized for the payer. To understand this issue, you will have to retry the payment and its redistribution.

Regarding the payment of insurance premiums for employees and individual entrepreneurs for themselves, the situation is complicated by the fact that in 2017 the recipient of payments is changing. Contributions to mandatory pension and medical insurance, as well as contributions in case of temporary disability and motherhood now pay for the tax inspection. Only contributions to injuries for employees are still paid to the Social Foundation.

The main part of the insurance premiums paid by the Insured in 2016 has already gone to the details of the Funds (FFR, FOMS, FSS). But the additional contribution of the MP for itself (1% when the limit of the annual income of 300 thousand rubles is exceeded), if it has not yet been paid in the current year, it is already necessary to list in the FTS. The question is important for employers: what kind of CBC pay insurance premiums for December 2016 in January 2017?

IMPORTANT: Establishment rates for employees and IP for themselves in 2017 remained the same. Change to calculate pensions by age individual entrepreneurs caused by the growth of the Mroth ( minimum size Wage in 2017 is 7,500 rubles), and not an increase in tariffs.

New CBK on contributions

The CBC Directory for 2017 is provided in the order of the Ministry of Finance of Russia dated 07/01/2013 N 65n with changes made by the Order of the Ministry of Finance of Russia dated December 7, 2016 No. 230n. The same document also changed income codes for different systems taxation and government duties.

The new CBC on insurance premiums since 2017 reflects this transitional table (the code indicates the field 104 of the bills). The table was prepared by the federal tax ServiceThe original file in Excel format can be downloaded for this link.

Please note: the latest new CBC on insurance premiums from May 17, 2016 (approved by the Order of the Ministry of Finance of the Russian Federation of 05/17/2016 No. 66n) are already invalid!

Insurance contributions for injuries for employees (IP themselves do not pay them for themselves) are deducting to the social insurance fund, so the CBC remains the same as in 2016:

• 393 1 02 02050 07 1000 160.

Transitional period

As you can see, problems with the choice of the CBC on the border of 2016-2017 may arise in two situations:

1. When paying additional contribution In the FIU in 2016 for IP for itself (from income over 300 thousand rubles). If the entrepreneur has already paid this one percent in 2016, the cash went to details of the FFR. If the additional contribution is occurring until April 1, 2017, it is necessary to list it already in the IFST on a new CBC (182 1 02 02140 06 1200 160).
2. When paying insurance premiums by employers for December 2016 in January 2017. Despite the fact that contributions are accrued for the period of 2016, they are paid already in 2017. The receipt of payment is already on the details tax inspections. In fact, it will be the first payment of insured for new CBC.

In this table, we indicated the CBC for insurers that listed in January 2017 contributions for December 2016.