For all companies approved new CBC for insurance premiums. Since 2017, old CBC has not been applied. Look at the new codes so that your payments accurately come to the budget. We will figure it out how to make a payment and specify the budget code.
What CBC pay insurance premiums since 2017
When making a payment document, use only new CBC on insurance premiums since 2017. The CBC is placed in a special field in the payment - field (104). In it and you need to enter one of the new CBC . New codes already approved the Ministry of Finance by order of 12/17/16 No. 230n, apply them from January 1, 2017. From the same day, old undercaming codes are no longer used, even for payments for December 2016.
But with insurance premiums for December 2016, everything is more complicated. To make it easier to figure out, we made two separate tables:
- The CBC from Table No. 1 You pay for December payments in January and debt on contributions for the periods until 2017.
- On the CBK from table number 2 you list insurance contributionsStarting from contributions for January 2017 and then every month.
Table 1. On these CBC pay insurance premiums for the periods until 2017. For example, in December 2016 in January 2017; Old debt.
|
Type of contributions |
The code budget classification |
|
182 1 02 02010 06 1000 160 |
|
|
Contributions to social |
182 1 02 02090 07 1000 160 |
|
Medical contributions |
182 1 02 02101 08 1011 160 |
| Contributions to trauma | 393 1 02 02050 07 1000 160 |
Table 2. On these CBS pay insurance premiums for the periods since 2017 - fees for January 2017 and further.
|
Type of contributions |
Budget classification code |
|
Contributions on pension insurance |
182 1 02 02010 06 1010 160 |
|
Contributions to social |
182 1 02 02090 07 1010 160 |
|
Medical contributions |
182 1 02 02101 08 1013 160 |
| Contributions to trauma | 393 1 02 02050 07 1000 160 |
|
Additional pension contributions At tariff 1 |
182 1 02 02131 06 1010 160 - If the tariff does not depend on the special price; 182 1 02 02131 06 1020 160 - If the tariff depends on the special price |
|
Additional pension contributions at tariff 2 |
182 1 02 02132 06 1010 160 - if the tariff does not depend on the special price; 182 1 02 02132 06 1020 160 - If the tariff depends on the special price |
New details for payment of contributions
In a letter from 01.12.16 No. ZN-4-1 / [Email Protected] Officials explained that since 2017, in a payment order for insurance premiums, the Company indicates:
- "INN" and "CAT" recipient of funds - the meaning of "INN" and "CAT" of their inspection;
- "Recipient" - the abbreviated name of the federal treasury body and in brackets is the abbreviated name of its tax;
- new CBC for insurance premiums since 2017 - the code value of 20 characters (digits).
At the same time, the first three signs of the CBC on insurance premiums, denoting the code of the chief administrator of income, should take the value "182" - the Federal Tax Service.
According to this code, the Treasury will determine which budget to enroll money, at the expense of which manager, to which type of payment includes transferred funds. Next, we still write about the code structure CBC for 2017 on insurance premiumsand about what the numbers mean in its composition.
Important! Watch the latest changes in the Big Table of the CBC for 2017.
How much does the CBK and payment payments act
The Ministry of Finance approved individual CBC for insurance premiums since 2017 for each payment. It turns out a accountant draws up as many payments as in 2016: on the OPS, in the FMS, FSS on the hospital and injury.
It was originally information that officials would approve a single CBC, the accountant will make one payment in the inspection and one in the FSS on injury. But in the end, we decided for each payment to approve your CBC so that you should not share a single payment between budgets.
Dangerous! If you are mistaken in the CBK, the tax authorities do not count the tax. Check yourself with
As KBK pay insurance premiums for December
Funds have already given explanations that the insurance premiums for December pays this:
- If you make payments before January 1, 2017, then put old CBC,
- If you pay fees for December already in January, then list the new CBC, which will be valid since 2017, to the tax accounts. Read more, how to pay contributions for December.
As in 2017, fill out bills on the payment of insurance premiums: expert advice
From January 1, 2017, insurance premiums need to be transferred to tax authorities. There should also be paid contributions for December 2016. Only contributions to the company's injuries still pay in the FSS of the Russian Federation. After all, only these contributions remained under the control of the Fund. All other insurance premiums from January 1, 2017 were transferred to the reference of the Federal Tax Service of Russia.
To make contributions to be appointed, the payments will have to urgently remake. Now they need to issue according to the same rules that are established for payments to pay taxes. It is still very important not to get confused with the CBC. The Ministry of Finance of Russia finally approved these codes for 2017. The new CBC is given in the order of the Ministry of Finance of Russia from 07.12.16 No. 230n. At the time of signing the room in print, the order was on registration in the Ministry of Justice of Russia.
The payments first need to be changed to pay for December contributions, and in February, change again to pay the contributions for January and the next months of 2017. All this we have already done for you. We offer ready-made samples of payments for payment of contributions for December 2016 in the article
What changes you need to take into account to prevent errors
How to learn "read" kbk
From January 1, 2017 you need to use only new CBC for insurance premiums for 2017. Tell you briefly about the structure of the CBC. For this, you need to refer to the instructions (approved by the order of the Ministry of Finance of Russia dated 07/01/13 No. 65n), according to which each code contains 20 digits grouped in a certain way, they determine the formation and purpose of payment, budget, etc.
As an example, we compiled a CBC-based scheme for payment of insurance premiums on insurance Pensions, and immediately after the scheme you can use codes to pay social contributions.
Review of recent changes to taxes, contributions and salary
You have to rebuild your work because of numerous amendments to the Tax Code. They touched upon all major taxes, including income tax, VAT and personal income tax.
(hereinafter referred to as the order number 230), which makes changes to the instructions on the application of the budget classification of the Russian Federation (approved by the order of the Ministry of Finance). In particular, order No. 230N introduces new budget classification codes to enumerate insurance premiums in 2017. The practice of past years shows that the Ministry of Justice usually recognizes such orders to the Ministry of Finance that do not need registration. Therefore, with a very large degree of likelihood, to pay insurance premiums in 2017 will need to be applied.
Recall that since 2017, to control the calculation and payment of insurance premiums for compulsory pension, medical and social insurance (With the exception of contributions, "on injury") will be the Federal Tax Service (see ""). Therefore, from January 1, it is necessary to transfer insurance premiums from January 1) in addition to the tax inspection, and not to the funds (this means that the CBC will begin with the number 182, and not 392). As for the CBC to pay contributions "on injury", it will remain the same - 393 1 02 02050 07 1000 160. In 2017, contributions "on injuries", as well as now, it will be necessary to pay in the FSS.
According to the commented order, the CBC will change to pay all insurance premiums (except for contributions "on injuries"), as well as penalties and fines on them. So, codes are adjusted to transfer contributions from payments to employees, as well as contributions in a fixed size that entrepreneurs pay "for themselves." At the same time, new codes for paying pension contributions at an additional rate for employees engaged in the "harmful" work will depend on whether the insured has a special work of working conditions. In addition, the Ministry of Finance provided special codes for payment of contributions for estimated periods, expired until January 1, 2017. It is for these codes it will be necessary to list contributions for December 2016 in January 2017 (we recall that the deadline for the transfer of contributions for December - January 16, 2017). Note that if the policyholder decides to pay the December contributions in December, then you need to use old codes (that is, those codes for which contributions paid to the funds all 2016).
The main changes provided for by the commented order, we reduced the tables (see below). All new codes that will be needed for payment in 2017 by insurance premiums, as well as penalties and fines on them, published in. If after the entry into force of the Order No. 230n to translate contributions to the CBC, which were operated in 2016, then the payment will not pass.
What KBK to list insurance premiums for employees in 2017
CBC for paying in 2017 pension contributions at an additional rate
CBK for paying in 2017 insurance premiums for personal insurance of individual entrepreneurs
The automatic formation of payments avoids errors when filling them. Some web services for reporting (for example, ") allow you to form a payment in 1 click on the basis of data from the declaration (calculation) or sent inspections to pay the tax payment (contribution). All necessary updates are the recipient details, current CBK, codes for the payer status - are set in a timely manner in the service without user participation. When filling out the payment, all current values \u200b\u200bare substituted automatically.
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 newly prepared CBC for 2017. Budget Classification Codes for 2017 - Important details of the document you need to fill out correctly. Our heading will help to quickly understand all changes in the CBC since 2017. Just below you will find a table with new codes for 2017 with decoding. Our material already taken into account all the changes in the CBC, provided for by the order of 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 a convenient way to group expenditures / 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 to pay tax payments and insurance premiums, penalties in 2017. 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.
CBK: 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, to pay CBK on NDFL in 2017 The number "182" is put for contributions to Pension Fund - "392".
№ 4
- Show the group of cash receipts.
№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 revealing the article and rapid 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:
- making a basic payment - "1000";
- accrual of penalties - "2100";
- payment of fine - "3000";
- the deductions of interest - "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 directory 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:
- The income tax includes firms working with foreign companies and receiving income from them.
- USN - change raised organizations that use the object of taxation "Revenues minus costs". Minimum tax And the advance payments will be made on a separate CBC.
- 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.
Insofar as in 2017, new CBC appear, the former 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.
Prevent troubles financial operations Ours will help cBC table for 2017prepared by financiers on the basis of the data of the Ministry of Finance of the Russian Federation. But if the accountant still uses information for 2016, the error can be corrected (you need to specify the payment).
Filling the CBK in payments in 2017
The payment is a settlement document, on the basis of which the Bank makes 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 (the federal law №243-ФЗ). 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:
| Row number | Description | Features of filling in 2017 |
| 16 | Recipient | territorial body of the IFS |
| 22 | Win ( unique identificator accrual) | on current payments are placed 0 |
| 106 | Foundation of payment | the code is set in accordance with paragraph 7 of Annex 2 and paragraph 7 of Annex 3 of the order of the Ministry of Finance |
| 107 | Taxable period | Filled in similar tax on taxes |
| 108 | The number of the document, on the basis of which the payment takes place | |
| 109 | Date of document, on the basis of which funds are deducted |
Using 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.
| Profit Tax | |
|---|---|
| Income tax credited in federal budget | tax 182 1 01 01011 01 1000 110 |
| penches 182 1 01 01011 01 2100 110 | |
| penalties 182 1 01 01011 01 3000 110 | |
| interest 182 1 01 01011 01 2200 110 | |
| Income tax credited to the budgets of the subjects of the Russian Federation | tax 182 1 01 01012 02 1000 110 |
| penches 182 1 01 01012 02 2100 110 | |
| penalties 182 1 01 01012 02 3000 110 | |
| interest 182 1 01 01012 02 2200 110 | |
| Income tax income received russian organizations in the form of dividends from Russian organizations | tax 182 1 01 01040 01 1000 110 |
| penches 182 1 01 01040 01 2100 110 | |
| penalties 182 1 01 01040 01 3000 110 | |
| interest 182 1 01 01040 01 2200 110 | |
| Income tax income received by Russian organizations in the form of dividends from foreign organizations | tax 182 1 01 01060 01 1000 110 |
| penches 182 1 01 01060 01 2100 110 | |
| penalties 182 1 01 01060 01 3000 110 | |
| interest 182 1 01 01060 01 2200 110 | |
| Income tax from income obtained in the form of interest on state and municipal securities | tax 182 1 01 01070 01 1000 110 |
| penches 182 1 01 01070 01 2100 110 | |
| penalties 182 1 01 01070 01 3000 110 | |
| interest 182 1 01 01070 01 2200 110 | |
| Profit tax from income received by foreign organizations in the form of dividends from Russian organizations | tax 182 1 01 01050 01 1000 110 |
| penches 182 1 01 01050 01 2100 110 | |
| penalties 182 1 01 01050 01 3000 110 | |
| interest 182 1 01 01050 01 2200 110 | |
| Income tax from incomes of foreign organizations that are not related to activities in Russia through a permanent representation (with the exception of income received in the form of dividends and interest on state and municipal securities) | tax 182 1 01 01030 01 1000 110 |
| cerencing 182 1 01 01030 01 2100 110 | |
| penalties 182 1 01 01030 01 3000 110 | |
| interest 182 1 01 01030 01 2200 110 | |
| Income tax in carrying out agreements on the sale of products concluded before the entry into force of the Law of December 30, 1995 No. 225-FZ and not providing special tax rates To enroll the specified tax to the federal budget and budgets of the subjects of the Russian Federation | tax 182 1 01 01020 01 1000 110 |
| penches 182 1 01 01020 01 2100 110 | |
| penalties 182 1 01 01020 01 3000 110 | |
| interest 182 1 01 01020 01 2200 110 | |
| VAT | |
|---|---|
| VAT on goods (works, services) implemented in Russia | tax 182 1 03 01000 01 1000 110 |
| penches 182 1 03 01000 01 2100 110 | |
| penalties 182 1 03 01000 01 3000 110 | |
| interest 182 1 03 01000 01 2200 110 | |
| VAT for goods imported into the territory of Russia (from the republics of Belarus and Kazakhstan) | tax 182 1 04 01000 01 1000 110 |
| penches 182 1 04 01000 01 2100 110 | |
| penalties 182 1 04 01000 01 3000 110 | |
| interest 182 1 04 01000 01 2200 110 | |
| VAT for goods imported into the territory of Russia (payment administrator - FCS of Russia) | tax 153 1 04 01000 01 1000 110 |
| penches 153 1 04 01000 01 2100 110 | |
| penalties 153 1 04 01000 01 3000 110 | |
| interest 153 1 04 01000 01 2200 110 | |
| Income tax individuals (NDFL) | |
|---|---|
| NDFL from income, the source of which is tax agent (with the exception of income for which the calculation and payment of tax is carried out in accordance with Articles 227, 227.1 and 228 of the Russian Federation) | tax 182 1 01 02010 01 1000 110 |
| penches 182 1 01 02010 01 2100 110 | |
| penalties 182 1 01 02010 01 3000 110 | |
| interest 182 1 01 02010 01 2200 110 | |
| NDFL from income received by citizens registered as: - individual entrepreneurs; - private notaries; - other individuals engaged in private practice in accordance with Article 227 of the Russian Federation | tax 182 1 01 02020 01 1000 110 |
| penches 182 1 01 02020 01 2100 110 | |
| penalties 182 1 01 02020 01 3000 110 | |
| interest 182 1 01 02020 01 2200 110 | |
| NDFL in the form of fixed advance payments from income received by non-residents leading labor activity For hiring citizens on the basis of a patent in accordance with Article 227.1 of the Tax Code of the Russian Federation | tax 182 1 01 02040 01 1000 110 |
| penches 182 1 01 02040 01 2100 110 | |
| penalties 182 1 01 02040 01 3000 110 | |
| interest 182 1 01 02040 01 2200 110 | |
| NDFL from income received by citizens in accordance with Article 228 Tax Code RF | tax 182 1 01 02030 01 1000 110 |
| penches 182 1 01 02030 01 2100 110 | |
| penalties 182 1 01 02030 01 3000 110 | |
| interest 182 1 01 02030 01 2200 110 | |
| Single tax When simplified (USN) | |
|---|---|
| Unified tax with USN with an object "Revenues" | tax 182 1 05 01011 01 1000 110 |
| penches 182 1 05 01011 01 2100 110 | |
| penalties 182 1 05 01011 01 3000 110 | |
| interest 182 1 05 01011 01 2200 110 | |
| Single tax with a USN with the object "Revenues minus expenses" | |
| Single tax with a USN with the object "Revenues minus expenses" (for tax periods expired before January 1, 2011) | tax 182 1 05 01022 01 1000 110 |
| penches 182 1 05 01022 01 2100 110 | |
| penalties 182 1 05 01022 01 3000 110 | |
| interest 182 1 05 01022 01 2200 110 | |
| Single tax with a USN with an object "Revenues" (for tax periods, expired before January 1, 2011) | tax 182 1 05 01012 01 1000 110 |
| cerencing 182 1 05 01012 01 2100 110 | |
| penalties 182 1 05 01012 01 3000 110 | |
| interest 182 1 05 01012 01 2200 110 | |
| Minimum tax with USN | tax 182 1 05 01021 01 1000 110 |
| penches 182 1 05 01021 01 2100 110 | |
| penalties 182 1 05 01050 01 3000 110 | |
| interest 182 1 05 01050 01 2200 110 | |
| Minimum tax with USN (paid (recovered) for tax periods, expired until January 1, 2011) | tax 182 1 05 01030 01 1000 110 |
| penches 182 1 05 01030 01 2100 110 | |
| penalties 182 1 05 01021 01 3000 110 | |
| interest 182 1 05 01021 01 2200 110 | |
| Insurance contributions | ||
|---|---|---|
| Purpose | CBC 2017. | CBC 2016. |
| Pension contributions | ||
| on the insurance pension | 182 1 02 02010 06 1000 160 | 392 1 02 02010 06 1000 160 |
| 182 1 02 02010 06 1010 160 | ||
| on a cumulative pension | 182 1 02 02020 06 1000 160 | 392 1 02 02020 06 1000 160 |
| at extra charge to pensions for members of flight crews of civil aviation aircraft: - During the periods before January 1, 2017 | 182 1 02 02080 06 1000 160 | 392 1 02 02080 06 1000 160 |
| - During the periods after December 31, 2016 | 182 1 02 02080 06 1010 160 | |
| at extra charge to a pension to employees of the coal industry organizations: - During the periods before January 1, 2017 | 182 1 02 02120 06 1000 160 | 392 1 02 02120 06 1000 160 |
| - During the periods after December 31, 2016 | 182 1 02 02120 06 1010 160 | |
| in a fixed amount of insurance pension (from incomes no more limit quantity): - During the periods before January 1, 2017 | 182 1 02 02140 06 1100 160 | 392 1 02 02140 06 1100 160 |
| - During the periods after December 31, 2016 | 182 1 02 02140 06 1110 160 | |
| in a fixed amount of insurance pension (from income above the limit value): - During the periods before January 1, 2017 | 182 1 02 02140 06 1200 160 | 392 1 02 02140 06 1200 160 |
| - During the periods after December 31, 2016 | 182 1 02 02140 06 1210 160 | |
| to the insurance part of the labor pension at an additional rate for employees on the list 1: | 182 1 02 02131 06 1000 160 | 392 1 02 02131 06 1000 160 |
| - During the periods after December 31, 2016 | 182 1 02 02131 06 1010 160, if the tariff does not depend on the special price; 182 1 02 02131 06 1020 160, if the tariff depends on the special price |
|
| to the insurance part of the labor pension at an additional rate for employees on the list 2: | 182 1 02 02132 06 1000 160 | 392 1 02 02132 06 1000 160 |
| - During the periods after December 31, 2016 | 182 1 02 02132 06 1010 160, if the tariff does not depend on the special price; 182 1 02 02132 06 1020 160, if the tariff depends on the special price |
|
| Contributions for compulsory social insurance | ||
| for insurance against accidents in production and occupational diseases | 393 1 02 02050 07 1000 160 | 393 1 02 02050 07 1000 160 |
| in case of temporary disability and due to motherhood: - During the periods before January 1, 2017 | 182 1 02 02090 07 1000 160 | 393 1 02 02090 07 1000 160 |
| - During the periods after December 31, 2016 | 182 1 02 02090 07 1010 160 | |
| Contributions to Mandatory Medical Insurance | ||
| in FFOMS: | 182 1 02 02101 08 1011 160 | 392 1 02 02101 08 1011 160 |
| - During the periods after December 31, 2016 | 182 1 02 02101 08 1013 160 | |
| in FFOMS in fixed size: - During the periods from 2012 to 2016 inclusive | 182 1 02 02103 08 1011 160 | 392 1 02 02103 08 1011 160 |
| - During the periods after December 31, 2016 | 182 1 02 02103 08 1013 160 | |
| Tax under the Patent Taxation System (PSN) | |
|---|---|
| Tax levied in connection with the use of a patent credited to the budgets of urban districts | tax 182 1 05 04010 02 1000 110 |
| penches 182 1 05 04010 02 2100 110 | |
| penalties 182 1 05 04010 02 3000 110 | |
| interest 182 1 05 04010 02 2200 110 | |
| Tax charged due to the use of a patent enrolled in the budgets of municipal districts | tax 182 1 05 04020 02 1000 110 |
| penches 182 1 05 04020 02 2100 110 | |
| penalties 182 1 05 04020 02 3000 110 | |
| interest 182 1 05 04020 02 2200 110 | |
| Tax charged due to the application of the patent taxation system enrolled in the budgets of the cities of the federal significance of Moscow, St. Petersburg and Sevastopol | tax 182 1 05 04030 02 1000 110 |
| penches 182 1 05 04030 02 2100 110 | |
| penalties 182 1 05 04030 02 3000 110 | |
| interest 182 1 05 04030 02 2200 110 | |
| Tax charged due to the application of the patent system of taxation, credited to the budgets of the urban district with intracity division | tax 182 1 05 04040 02 1000 110 |
| penches 182 1 05 04040 02 2100 110 | |
| penalties 182 1 05 04040 02 3000 110 | |
| interest 182 1 05 04040 02 2200 110 | |
| Tax charged due to the application of the patent taxation system credited to the budgets of internal regions | tax 182 1 05 04050 02 1000 110 |
| penches 182 1 05 04050 02 2100 110 | |
| penalties 182 1 05 04050 02 3000 110 | |
| interest 182 1 05 04050 02 2200 110 | |
| State duty | |
|---|---|
| State duty on cases considered in arbitration courts | tax 182 1 08 01000 01 1000 110 |
| State duty on cases considered by the Constitutional Court of the Russian Federation | tax 182 1 08 02010 01 1000 110 |
| State duty on cases considered by the constitutional (statutory) courts of subjects of the Russian Federation | tax 182 1 08 02020 01 1000 110 |
| State duty on cases considered by the Russian Supreme Court | tax 182 1 08 03020 01 1000 110 |
| State duty for state registration: - organizations; - individuals as entrepreneurs; - changes made to the constituent documents of the organization; - liquidation of the organization and other legally significant actions | tax 182 1 08 07010 01 1000 110 |
| State duty for the right to use the names "Russia", "Russian Federation" and formed on their basis words and phrases in the names of legal entities | tax 182 1 08 07030 01 1000 110 |
| State duty for performing actions related to licensing, with certification in cases, if such certification is provided for by the legislation of the Russian Federation, enrolled in the federal budget | tax 182 1 08 07081 01 0300 110 |
| Others state duties for state registration, as well as the commission of other legally significant actions | tax 182 1 08 07200 01 0039 110 |
| State duty for re-issuing a certificate of registration with the tax authority | tax 182 1 08 07310 01 1000 110 |
| Penalties, sanctions, payments for damages | |
|---|---|
| Monetary recovery (fines) for violation of the law on taxes and fees provided for by Art. 116, 118, paragraph 2 of Art. 119, Art. 119.1, p. 1 and 2 tbsp. 120, Art. 125, 126, 128, 129, 129.1, Art. 129.4, 132, 133, 134, 135, 135.1 | tax 182 1 16 03010 01 6000 140 |
| Monetary recovery (fines) for violation of tax legislation and fees provided for in Article 129.2 of the Tax Code of the Russian Federation | tax 182 1 16 03020 02 6000 140 |
| Monetary recovery (fines) for administrative offenses in the field of taxes and fees provided for by the Code Russian Federation On administrative offenses | tax 182 1 16 03030 01 6000 140 |
| Monetary recovery (fines) for violation of the legislation on the use of cash registers in cash settlements and (or) settlements using payment cards | tax 182 1 16 06000 01 6000 140 |
| Monetary recovery (fines) for violation of the procedure for working with cash cashMaintaining cash operations and non-fulfillment of responsibilities for monitoring compliance with cash regulations | tax 182 1 16 31000 01 6000 140 |
| Property tax | |
|---|---|
| Property tax of organizations (for property not included in Unified system gas supply) | tax 182 1 06 02010 02 1000 110 |
| penches 182 1 06 02010 02 2100 110 | |
| penalties 182 1 06 02010 02 3000 110 | |
| interest 182 1 06 02010 02 2200 110 | |
| Tax on the property of organizations (for the property included in a unified gas supply system) | tax 182 1 06 02020 02 1000 110 |
| penches 182 1 06 02020 02 2100 110 | |
| penalties 182 1 06 02020 02 3000 110 | |
| interest 182 1 06 02020 02 2200 110 | |
| Land tax | |
|---|---|
| Land tax from sites located within the borders of the internal municipalities of the cities of the federal significance | tax 182 1 06 06 031 03 1000 110 |
| penches 182 1 06 06 031 03 2100 110 | |
| penalties 182 1 06 06 031 03 3000 110 | |
| interest 182 1 06 06 031 03 2200 110 | |
| Land tax from sites located within the borders of urban districts | tax 182 1 06 06032 04 1000 110 |
| penches 182 1 06 06032 04 2100 110 | |
| penalties 182 1 06 06032 04 3000 110 | |
| interest 182 1 06 06032 04 2200 110 | |
| Land tax from sites located within urban settlements | tax 182 1 06 06033 13 1000 110 |
| penches 182 1 06 06033 13 2100 110 | |
| penalties 182 1 06 06033 13 3000 110 | |
| interest 182 1 06 06033 13 2200 110 | |
| Land tax from sites located within the borders of urban districts with intracity division | tax 182 1 06 06032 11 1000 110 |
| penches 182 1 06 06032 11 2100 110 | |
| penalties 182 1 06 06032 11 3000 110 | |
| interest 182 1 06 06032 11 2200 110 | |
| Land tax from sites, rps in the borders of internal regions | tax 182 1 06 06032 12 1000 110 |
| cerencing 182 1 06 06032 12 2100 110 | |
| penalties 182 1 06 06032 12 3000 110 | |
| interest 182 1 06 06032 12 2200 110 | |
| Land tax from sites located within the borders of inter-aided territories | tax 182 1 06 06033 05 1000 110 |
| penches 182 1 06 06033 05 2100 110 | |
| penalties 182 1 06 06033 05 3000 110 | |
| interest 182 1 06 06033 05 2200 110 | |
| Land tax from plots located within the borders of rural settlements | tax 182 1 06 06033 10 1000 110 |
| penches 182 1 06 06033 10 2100 110 | |
| penalties 182 1 06 06033 10 3000 110 | |
| interest 182 1 06 06033 10 2200 110 | |
| Excise | |
|---|---|
| Excise taxes on ethyl alcohol from food raw materials (with the exception of distillates of wine, grape, fruit, cognac, calvadosny, viscous), produced in Russia | tax 182 1 03 02011 01 1000 110 |
| penches 182 1 03 02011 01 2100 110 | |
| penalties 182 1 03 02011 01 3000 110 | |
| interest 182 1 03 02011 01 2200 110 | |
| Excise taxes on ethyl alcohol from non-food raw materials produced in Russia | tax 182 1 03 02012 01 1000 110 |
| penches 182 1 03 02012 01 2100 110 | |
| penalties 182 1 03 02012 01 3000 110 | |
| interest 182 1 03 02012 01 2200 110 | |
| Excise taxes on ethyl alcohol from food raw materials (distillates wine, grape, fruit, brandy, calvadosna, temple), produced in Russia | tax 182 1 03 02013 01 1000 110 |
| penches 182 1 03 02013 01 2100 110 | |
| penalties 182 1 03 02013 01 3000 110 | |
| interest 182 1 03 02013 01 2200 110 | |
| Excise on alcohol-containing products produced in Russia | tax 182 1 03 02020 01 1000 110 |
| penches 182 1 03 02020 01 2100 110 | |
| penalties 182 1 02020 01 3000 110 | |
| interest 182 1 02020 01 2200 110 | |
| Excise taxes on tobacco products produced in Russia | tax 182 1 03 02030 01 1000 110 |
| penches 182 1 03 02030 01 2100 110 | |
| penalties 182 1 03 02030 01 3000 110 | |
| interest 182 1 03 02030 01 2200 110 | |
| Excise taxes on automotive gasoline produced in Russia | tax 182 1 03 02041 01 1000 110 |
| penches 182 1 03 02041 01 2100 110 | |
| penalties 182 1 03 02041 01 3000 110 | |
| interest 182 1 03 02041 01 2200 110 | |
| Excise taxes on straight-rich gasoline produced in Russia | tax 182 1 020 02042 01 1000 110 |
| penches 182 1 03 02042 01 2100 110 | |
| penalties 182 1 03 02042 01 3000 110 | |
| interest 182 1 03 02042 01 2200 110 | |
| Excise taxes on cars passenger and motorcycles produced in Russia | tax 182 1 03 02060 01 1000 110 |
| penios 182 1 02060 01 2100 110 | |
| penalties 182 1 02060 01 3000 110 | |
| interest 182 1 03 02060 01 2200 110 | |
| Excise on diesel fuel produced in Russia | tax 182 1 020 02070 01 1000 110 |
| penches 182 1 020 02070 01 2100 110 | |
| penalties 182 1 03 02070 01 3000 110 | |
| percentages 182 1 03 02070 01 2200 110 | |
| Excise taxes motor oils For diesel and (or) carburetor (injection) engines produced in Russia | tax 182 1 03 02080 01 1000 110 |
| penches 182 1 03 02080 01 2100 110 | |
| penalties 182 1 03 02080 01 3000 110 | |
| interest 182 1 03 02080 01 2200 110 | |
| Excise taxes on wine, fruit wines, sparkling wines (champagne), wine drinks manufactured without adding rectified ethyl alcohol produced from food raw materials, and (or) alcohol vine or other fruit wort, and (or) wine distillate, and (or) fruit distillate produced in Russia | tax 182 1 03 02090 01 1000 110 |
| penches 182 1 03 02090 01 2100 110 | |
| penalties 182 1 03 02090 01 3000 110 | |
| interest 182 1 03 02090 01 2200 110 | |
| Excise on beer produced in Russia | tax 182 1 03 02100 01 1000 110 |
| penches 182 1 03 02100 01 2100 110 | |
| penalties 182 1 03 02100 01 3000 110 | |
| interest 182 1 03 02100 01 2200 110 | |
| Excise taxes on alcohol products with a volume fraction of ethyl alcohol over 9 percent (with the exception of beer, wines, fruit wines, sparkling wines (champagne), wine drinks made without adding rectified ethyl alcohol produced from food raw materials, and (or) alcohol grape or Other fruit wort, and (or) wine distillate, and (or) fruit distillate) produced in Russia | tax 182 1 03 02110 01 1000 110 |
| penches 182 1 03 02110 01 2100 110 | |
| penalties 182 1 03 02110 01 3000 110 | |
| interest 182 1 03 02110 01 2200 110 | |
| Excise taxes on alcohol products with a volume fraction of ethyl alcohol to 9 percent inclusive (except for beer, wines, fruit wines, sparkling wines (champagne), wine drinks made without adding a rectified ethyl alcohol produced from food raw materials, and (or) alcohol grapes or other fruit wort, and (or) wine distillate, and (or) fruit distillate) produced in Russia | tax 182 1 03 02130 01 1000 110 |
| penches 182 1 03 02130 01 2100 110 | |
| penalties 182 1 03 02130 01 3000 110 | |
| interest 182 1 03 02130 01 2200 110 | |
| Excise taxes on alcohol products with a volume fraction of ethyl alcohol over 9 percent (with the exception of beer, wines, fruit wines, sparkling wines (champagne), wine drinks made without adding rectified ethyl alcohol produced from food raw materials, and (or) alcohol grape or other fruit wort, and (or) wine distillate, and (or) fruit distillate) imported into the territory of Russia | tax 182 1 04 02110 01 1000 110 |
| cerencing 182 1 04 02110 01 2100 110 | |
| penalties 182 1 04 02110 01 3000 110 | |
| interest 182 1 04 02110 01 2200 110 | |
| Excise taxes on fuel furnace household, generated from diesel fractions of direct distillation and (or) secondary origin, boiling in the temperature range from 280 to 360 degrees Celsius produced in Russia | tax 182 1 03 02210 01 1000 110 |
| penches 182 1 03 02210 01 2100 110 | |
| penalties 182 1 03 02210 01 3000 110 | |
| interest 182 1 022210 01 2200 110 | |
In 2017, administer the insurance premiums of the start of the FTS. Money is sent to tax inspections. New, payments you will find in this material.
As soon as the tax inspectors received the calculation cards on contributions, began to recover debts from companies. After the requirement is received about the payment of contributions, there are eight days to settle with the budget. Otherwise, contributions are written off from the account forced.
Below you will find a memo onhow to fill in P. topic orders for insurance premiums in 2017.
Payment of contributions in 2017: New CBC for Insurance Contributions
Contributions for compulsory pension, social and medical insurance are subject to payments for labor and civil law agreements, which suggest the performance of work, the provision of services. Tariffs for each type of insurance have been preserved at the level of last year, but the limits of taxable payments were changed.
Contributions for compulsory pension insurance
By general rule Contributions to compulsory pension insurance are charged at a rate of 22 percent while total amount Payments for the employee since the beginning of the year (taxable base) will not reach 876,000 rubles. Payments that exceed this limit are subject to pension contributions at 10 percent tariff.
For some categories of payers, low and additional tariffs are installed. If a company or entrepreneur has the right to reduced tariffs, contributions are over 876,000 rubles. Do not accrue at all.
CBK PFR in 2017
Listing the usual pension contributions for the months of 2017, point to the CBC 182 1 02 02010 06 1010 160. Unreimension for the periods, expired until 2017, send to the CBC - 182 1 02 02010 06 1000 160.
Other codes for additional pension contributions. Here you have to choose one of the four CBC.
If the tariff does not depend on the special price:
- contributions at an additional rate for employees on the list 1 Send to CBC 182 1 02 02131 06 1010 160;
- contributions at an additional rate for employees on the list 2 - on the CBC 182 1 02 02132 06 1010 160.
If the tariff depends on the special price:
- CBC contributions at an additional rate for employees on the list 1 - 182 1 02 02131 06 1020 160;
- CBC contributions at an additional rate for employees on the list 2 - 182 1 02 02132 06 1020 160.
The CBC for additional pension contributions are not divided into periods before and after January 1, 2017, officials decided that this is not necessary. Therefore, all contributions for additional tariffs, including over the periods until 2017, from January 1 must be transferred to unified codes.
CBC for paying penalties and fines, see the table below.
Contributions to Mandatory Medical Insurance
The rate of contributions to compulsory medical insurance on the amount of payments does not depend. Therefore, all payments without limitation are charged at 5.1 percent tariff.
CBK FFOMS in 2017
To transfer insurance contributions for OMS, credited to the FFOMS budget, CBC 2017 Choose so.
If paying insurance premiums for OMS for months of 2017, putCBK insurance premiums for OMS 2017 - 182 1 02 02101 08 1013 160. CBK FFOMS in 2017 For periods that have expired until 2017 - 182 1 02 02101 08 1011 160.
Everything CBC FFOMS 2017., including KBK Peniya FFOMS, See the table below.
Contributions for compulsory social insurance
If the company has the right to reduced tariffs, contributions in case of temporary disability and in connection with the motherhood pays 2.9 percent rate. From the moment when the total amount of charges by the employee reaches 755,000 rubles, social contributions Not accrued.
CBK FSS in 2017
KBK for contributions in case of temporary disability and motherhood put such:
- for months of 2017 - 182 1 02 02090 07 1010 160;
- for periods, expired until 2017 - 182 1 02 02090 07 1000 160.
Contributions "on injury" List for last year's codes. According to current payments - 393 1 02 02050 07 1000 160.
All codes, including the CBC on foam and fines, are in the table below.
New CBC for insurance premiums since 2017: Table
|
Payment type |
CBK for contributions for periods until 2017 |
CBK for contributions for the months of 2017 (January, February, etc.) |
|
CBC for 2017 FFR (ordinary pension contributions) |
||
|
182 1 02 02010 06 1000 160 |
182 1 02 02010 06 1010 160 |
|
|
182 1 02 02010 06 2100 160 |
182 1 02 02010 06 2110 160 |
|
|
182 1 02 02010 06 3000 160 |
182 1 02 02010 06 3010 160 |
|
|
KBK for 2017 FFOMS (contributions on mandatory Faming) |
||
|
182 1 02 02101 08 1011 160 |
182 1 02 02101 08 1013 160 |
|
|
182 1 02 02101 08 2011 160 |
182 1 02 02101 08 2013 160 |
|
|
182 1 02 02101 08 3011 160 |
182 1 02 02101 08 3013 160 |
|
|
CBC for 2017 FSS (Ordinary contributions to social insurance) |
||
|
182 1 02 02090 07 1000 160 |
182 1 02 02090 07 1010 160 |
|
|
182 1 02 02090 07 2100 160 |
182 1 02 02090 07 2110 160 |
|
|
182 1 02 02090 07 3000 160 |
182 1 02 02090 07 3010 160 |
|
|
CBC for 2017 FSS (Contributions for injury) |
||
|
393 1 02 02050 07 1000 160 |
393 1 02 02050 07 1000 160 |
|
|
393 1 02 02050 07 2100 160 |
393 1 02 02050 07 2100 160 |
|
|
393 1 02 02050 07 3000 160 |
393 1 02 02050 07 3000 160 |
|
|
Additional pension contributions at tariff 1 |
||
|
182 1 02 02131 06 1010 160, if the tariff does not depend on the special price; |
||
|
Additional pension contributions at tariff 2 |
||
|
182 1 02 02132 06 1010 160, if the tariff does not depend on the special price; |
||
Filling out payment orders for insurance premiums in 2017 *
| Field | How to fill |
| Payer Status (Field 101) | For taxes - the code "01", on the contributions of organizations for employees - the code also "01" (in 2016, the status of the insured was the code "08") |
| Recipient Name (field 16) | The abbreviated name of the federal treasury body, and in brackets - the name of the IFSN (in payments on contributions 2016 - the Department of the FIU and FSS). |
| Inn and recipient gearbox (field 61 and 103) | Requisites of the IFS. |
| Bank details Recipient(field 13-15 and 17) | As when paying taxes |
| CBK (field 104) | Depends on how the period contributions are listed in which year |
| OKTMO (field 105) | How in tax payments |
| Foundation of payment (field 106) | As in tax payments |
| Tax period (field 107) | The period for which insurance premiums are listed (in January - MS.01.2017). |
| The number and date of the document, on the basis of which the payment translates (fields 108 and 109) | As in tax payments. Indicated in the event that the contributions are listed at the request of officials. Otherwise, zeros are put. |
* If the company pays contributions for the periods until 2017, the requisites should indicate tax Service and special CBK. Payments for the months of 2017 fill in analogy with the difference only in the CBC (see above "New CBC for Insurance Contributions from 2017: Table").
Sample payment order for health insurance
Community contributions payments Fill in the same rules as last year. Put the previous KBK, the recipient, specify the FSS, in the field with the status enter 08, and in the field 107 - "0".
The code of the budget classification is a combination of numbers characterizing the monetary operation. it convenient way Group revenues to the budget from organizations and IP. On June 6, 2019, the Ministry of Finance published new CBC codes for penalties and fines on the complere of insurance premiums. CBC from January 2020 is determined by the order of the Ministry of Finance of 06.06.2019 No. 86n. CBC on compulsory social insurance are listed in Appendix No. 1.
We will tell how to choose the code for transferring insurance premiums.
Pension contributions under normal working conditions
For insurance premiums on the usual and reduced rates of pension contributions, a general code is adopted. CBK for payments for employees for individual entrepreneur or for legal entity same. We indicate the following codes, filling payment orderTo enroll in pension insurance premiums for the periods since 2017:
Pension contributions for harmful, severe and hazardous working conditions
With the division of these contributions in 2019, changes have repeatedly occurred. Until January 1, 2019, the CBC for the transfer of penalties and fines on the preliminaries was distinguished according to whether the size depends insurance Tariff from a special work of labor. Since the beginning of 2019, this dependence was removed, but returned, starting from April 14, 2019, so it will act in early 2020. The CBC for payments is set for the entire list as a whole.
Additional pension contributions at tariff 1 ( p. 1 h. 1 Art. 30 of the Law of December 28, 2013 No. 400-FZ)
Additional pension contributions at tariff 2 (p. 2-18 hours 1, Article 30 of the Law of December 28, 2013 No. 400-FZ)
Contributions to the Foundation medical insurance and FSS for employees
CBC 2020 to enroll funds in FFOMs and FSS with wages of employees have not changed, also the codes for maternity contributions remained, so we use the same codes as before. Recall them.
| Contributions for temporary disability and motherhood | |
| Contributions | 182 1 02 02090 07 1010 160 |
| Peni. | 182 1 02 02090 07 2110 160 |
| Penalties | 182 1 02 02090 07 3010 160 |
| Contributions to FSS on injury and caregings | |
| Contributions | 393 1 02 02050 07 1000 160 |
| Peni. | 393 1 02 02050 07 2100 160 |
| Penalties | 393 1 02 02050 07 3000 160 |
| Contributions to FFOMS for compulsory medical insurance | |
| Contributions | 182 1 02 02101 08 1013 160 |
| Peni. | 182 1 02 02101 08 2013 160 |
| Penalties | 182 1 02 02101 08 3013 160 |
Contributions IP for yourself
If you do not attract hired work, you pay insurance premiums only for yourself. Now entrepreneurs pay all pension contributions for one KBK. Codes for enrolling funds in FFOMs and FSS have not changed, so we use the same codes as before.
noteIP pays for insurance premiums, even if entrepreneurial activity has not been conducted.
| Pension insurance | |
| Contributions | 182 1 02 02140 06 1110 160 |
| Peni. | 182 1 02 02140 06 2110 160 |
| Penalties | 182 1 02 02140 06 3010 160 |
| Health insurance | |
| Contributions | 182 1 02 02103 08 1013 160 |
| Peni. | 182 1 02 02103 08 2013 160 |
| Penalties | 182 1 02 02103 08 3013 160 |
To enumerate contributions in the amount of 1% of the revenue exceeding 300,000 rubles per year, use the same code as for a fixed part - 182 1 02 02140 06 1110 160.
IP can pay contributions to voluntary insurance In case of temporary disability and motherhood in the CBC - 393-1-17-06020-07-6000-180. There are no penalties on them.
Lisively contributions in the cloud service Contour. Bukhball. The service itself calculates contributions and NDFLs, based on the salary, and will form payments, remind the timing of payment. Purchase employee reports, drive accounting, send reporting from the service. Use the support of our experts, get rid of abrashers and routines and work in the service for free 14 days.
