Kbk income. KBK for payment of personal income tax. What is KBK for?

In field 104 of the payment order (Appendix 3 to the Regulation of the Bank of Russia on June 19, 2012 N 383-P), the payer must indicate the BCC to which this or that tax / contribution is transferred.

The choice of the KBK for personal income tax depends on who exactly transfers this tax.

KBK personal income tax-2019 for employees

If the personal income tax is transferred to the budget by an organization or individual entrepreneur as a tax agent, then the KBK in payment order would be like this: 182 1 01 02010 01 1000 110.

By the way, you will find a sample payment order for personal income tax, transferred from employee benefits, in.

KBK personal income tax for individual entrepreneurs

If the tax on his income is paid by the individual entrepreneur on the OSN, then in field 104 of the payment, he must indicate 182 1 01 02020 01 1000 110.

KBK personal income tax of an individual

In some situations, an ordinary individual (not an individual entrepreneur) has to independently pay personal income tax (clauses 1-4 of article 228 of the Tax Code of the Russian Federation). For example, when selling real estate, the period of ownership of which does not give exemption from personal income tax (clause 17.1 of article 217, article 217.1 of the Tax Code of the Russian Federation). In this case, an individual in payment document must indicate the KBK 182 1 01 02030 01 1000 110.

KBK NDFL-2019: dividends

When paying personal income tax from dividends, the KBK also depends on who transfers the tax:

It is worth noting here that, in principle, an individual will not have to think about which BCC to indicate. After all, in theory, personal income tax from paid dividends should withhold tax agent, and even if he does not do this, the individual will not have to declare income in the form of dividends on his own. And he will pay personal income tax on the basis of a notification received from the Federal Tax Service Inspectorate (clause 6 of article 228 of the Tax Code of the Russian Federation), in which the required BCC will be indicated.

KBK personal income tax: payment of penalties and fines

When transferring penalties / fines, the payer indicates the following CSC.

You need to know the budget classification code (BCK) in order to report on taxes and pay them. In a payment order for the payment of a particular tax in mandatory indicated by KBK. It should be reflected in field 104 of the payment order. Due to the correct indication of the KBK code, a specific payment is credited as intended.

If the budget classification code is incorrectly specified in the payment order for the payment of tax, the payment will not be credited. Consequently, the amount will "hang" as an arrears, despite the fact that it was paid by the taxpayer. Therefore, it is extremely important when filling out the "payment order" to correctly fill in all the numbers of the BCC.

Information about the BCC will also be needed when filling out a declaration for a particular tax.

Changes in the BCF for personal income tax in 2016

Instructions on how to apply budget classification Russian Federation approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. KBK is a combination of 20 digits, divided into several blocks. Each tax has its own budget classification code. Moreover, one and the same tax may have its own code, depending on the situation.

In 2016, payers and tax agents for personal income tax must use the same BCC as in 2015, that is, there have been no changes in the budget classification codes.

What BCC for employees to indicate in 2016?

For personal income tax, there are several CBKs that are used depending on the situation. For example, for personal income tax paid by a company or an individual entrepreneur from the salary of its employees, the BCF will be 182 1 01 02010 01 1000 110. Moreover, it does not matter which country the employee is a citizen of. In other words, the BCF for personal income tax from employees' salaries is the same for everyone: for employees who are citizens of the Russian Federation, and for foreign employees.

But to pay a fixed advance payment for personal income tax, which is made by a foreign person when registering a patent, the BCC is different: 182 1 01 02 040 01 0000 110. This advance payment for personal income tax is transferred not by the employer, but directly by himself foreign citizen in the manner described in article 227.1 of the Tax Code of the Russian Federation. Personal income tax will be reduced by the amount of a fixed advance payment, which will be calculated by the company where the foreigner will find employment (clause 6 of article 227.1 of the Tax Code of the Russian Federation).

KBK: personal income tax from dividends

It so happens that a company pays personal income tax not only from "salary" income, but also from other income, for example, from dividends. With regard to the tax on "dividend" payments, the BCC is the same as for personal income tax on employee salaries: 182 1 01 02010 01 1000 110.

If the recipient of dividends is a legal entity, then when transferring tax from them, the KBK will differ: 182 1 01 01 040 01 1000 110.

KBK when paying personal income tax for individual entrepreneurs

For citizens registered as an individual entrepreneur, when paying personal income tax from their income (and not from payments to their employees), the BCC will be as follows: 182 1 01 02020 01 1000 110.

KBK when returning personal income tax from the budget

Citizens wishing to take advantage of social or property tax deduction through the inspection, and not with the help of the employer, at the end of the year, they must fill out a 3-NDFL declaration. There they should indicate the KBK, to which personal income tax from the salary is credited: 182 1 01 02010 01 1000 110.

KBK: penalties and fines for personal income tax

The BCC when paying a penalty on personal income tax, which must be indicated in the payment order, will be its own: depending on who transfers the penalty. If the penalty interest lists:

• tax agent, then KBK 182 1 01 02 010 01 2100 110;
• an individual, then KBK 182 1 01 02 030 01 2100 110;
• individual entrepreneur, then KBK 182 1 01 02 020 01 2100 110.

The same principle applies to the KBK for fines for non-payment of personal income tax. The code depends on who transfers the penalty amounts:

• tax agent, then KBK 182 1 01 02 010 01 3000 110;
• an individual, then KBK 182 1 01 02 030 01 3000 110;
• individual entrepreneur, then KBK 182 1 01 02 020 01 3000 110.

All companies and individual entrepreneurs that pay to the budget face the BCF for personal income tax in 2019 income tax... Sometimes this problem even affects individuals. This code is put down in the payment order. Errors with the KBK lead to the fact that the payment does not go through. Let's look at what KBC exist for paying personal income tax for employees in 2019, and what to do if you make a mistake with the code.

KBK personal income tax 2019 for employees

The Personal Income Tax Budget Classification Code (BCC) is not just a chaotic collection of numbers. It contains encrypted information about the recipient of funds, information about: what tax is paid, about the type of payment for this tax, to which budget the paid money will go.

Thus, the code is needed in order for the funds paid by the company, individual entrepreneur, individual to find their addressee and reach the Federal Tax Service.

Most often, the code is indicated in the payment order. Knowing what each number means, you can compose yourself required code or use the ready-made combinations that you will find below.

Let's analyze what numbers are used to make up the budget classification code for income tax. It includes 20 digits. They can be conditionally attributed to 4 groups:

It follows from this that no matter who the taxpayer is: a legal entity, individual entrepreneur, individual, no matter what payment in relation to the tax he makes: the tax itself, penalties on it, etc. The first three digits of the code will be unchanged - 182.

Now let's move on to the following components of the BCF for personal income tax 2019.

• The numbers from 4 to 6, in fact, represent a decoding of the type of payment: tax, contribution, etc. For income tax, they are also unchanged - 101.
• Numbers 7-8 - decipher the item of income. They also never change in the income tax code. If you compose a code when paying tax yourself, write in all cases 02.
• Numbers 9-11 - indicate from whom the payment was received:

- tax agent - 010;

- IP - 020;

- independent resident - 030;

- a foreigner working under a patent - 040.

• Figures 12-13 represent a breakdown of the budget, for example, for personal income tax, they will always be 01, which corresponds to the federal budget.
• Figures 14-17 will tell the tax authorities which category this payment belongs to:

- direct income tax - 1000,

- penalty for non-payment - 2100;

- interest on - 2200;

- fine - 3000.

• The numbers 18 to 20 are just an income code. When paying, always put 110 at the end, regardless of whether you are a company or an individual entrepreneur, you pay tax or interest.

Thus, any interested person, knowing the designation of each figure of the BCF of personal income tax in 2019, will be able to accurately collect this code. However, this time-consuming work can be avoided. Moreover, an error automatically entails non-payment of tax on time.

KBK personal income tax for 2019 for legal entities: table

The codes below are used, as a rule, by organizations and individual entrepreneurs that pay income tax for their employees. It is important to understand this, since individual entrepreneurs who do not have employees are paid according to other BCCs.

It should be noted that prior to January 1, 2019, tax agents included Russian organizations, individual entrepreneurs, notaries in private practice, lawyers who have established law offices, as well as separate subdivisions foreign organizations in the Russian Federation, from which or as a result of relations with which the employee received income (Article 207 of the Tax Code of the Russian Federation).

In 2019, tax agents are also recognized for Russian organizations that list monetary allowance, salaries, remuneration for military personnel and persons of civilian personnel (draft law No. 1078298-6).

KBK personal income tax for an entrepreneur if they do not have employees

Very often at individual entrepreneurs no hired workers. They pay tax only on their personal income. In this situation, individual entrepreneurs are not tax agents, therefore, their BCF for personal income tax in 2019 will differ from those used by organizations.

KBK for personal income tax for individuals

If a citizen needs to pay the tax himself and then he indicates in the BCC payment order.

KBK personal income tax for non-residents

Taxpayers first of all indicate the codes of the budget classification in the payment order. This requisite is unchanged regardless of who makes contributions to the budget, as well as what type of payment is in question: tax, fines or penalties.

To do this, use field 104.

When filled in, your payment should look something like this:

For employees

KBK for the payment of personal income tax for employees

KBK for payment of interest on personal income tax for employees

KBK for payment of personal income tax for individual entrepreneurs

KBK for payment of interest on personal income tax for individual entrepreneurs

For individuals

KBK for the payment of personal income tax for individuals

KBK for payment of interest on personal income tax for individuals

With dividends and working on a patent

KBK for payment of personal income tax from dividends

KBK for the payment of personal income tax for working for citizens on the basis of a patent

Files

Some clarifications on the BCF for income tax

Personal income tax is considered by deducting documented expenses from the amount of income of individuals and taking a certain percentage of this value ( tax rate). Individual income tax is charged separately to residents and non-residents of the Russian Federation, but this does not apply to employees. Some of the incomes indicated in legislative act are not subject to taxation (for example, inheritance, sale of real estate over 3 years old, gifts from close relatives, etc.) The income tax return gives individuals the right to certain tax deductions.

In a situation where income is wages, the state takes tax from it not from the employee after accrual, but from tax agent- an employer who will give the employee a salary with taxes already deducted to the budget.

Personal income tax from employee income

Paid by the tax agent on a monthly basis on payday, maximum the next day. In case of payment of sick leave and vacation benefits, the tax is transferred by the tax agent no later than the end of the month of their payment. It does not matter who the tax agent is - a legal entity or an individual, LLC or individual entrepreneur.

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

NOTE! Personal income tax is not charged from the advance. The employer is prohibited from paying personal income tax from his own funds.

How is personal income tax calculated

All taxes are calculated using the formula: the tax base multiplied by the tax rate. The differences are in what is taken as the base and what the interest rate is.

For personal income tax, it matters whether the employee is a resident of the Russian Federation or not. If during the year he stayed in the country for more than 182 days, then personal income tax will be charged at the resident rate of 13%. Non-residents have to pay at a rate of almost three times higher - for them, an indicator of 30% is provided.

Actual KBK

BCC for the tax transferred by the tax agent - 182 1 01 02 010 01 1000 110.

If there is a delay, you will have to pay penalties for the KBK 182 1 01 02010 01 2100 110.

The assigned fine must be paid according to KBK 182 1 01 02 010 01 3000 110.

Interest on this type of personal income tax paid by KBK 182 1 01 02 010 01 2200 110.

Personal income tax for dividends

If an individual makes a profit from participation in organizations, tax must be paid from it, which will be withheld by the tax agent (organization). An individual will transfer personal income tax on his own if, being a resident of the Russian Federation, he receives dividends from abroad.

The BCC when deducted by a tax agent will be the same as for salary personal income tax: 182 1 01 02010 01 1000 110.

An individual must use for this purpose KBK 182 1 01 02 030 01 1000 110.

What are the codes of the budget classification for personal income tax for 2018 approved? Which BSC to pay tax on personal income from salaries, vacation pay and other payments? Here is a convenient table with the BCF for personal income tax for 2018. Also in the article you can familiarize yourself with a sample of a payment order for the payment of personal income tax.

When to transfer personal income tax in 2018

General rule

By general rule, pay in 2018 year personal income tax is needed no later than the day following the day of payment to the employee ( natural person) income. So, let's say the employer paid the salary for January 2018 on February 9, 2018. The date of receipt of income will be January 31, 2018, the tax withholding date is February 9, 2018. The date no later than which you need to pay personal income tax to the budget, in our example - February 12, 2018 (since the 10th and 11th numbers are Saturday and Sunday).

Benefits and vacation pay

Personal income tax withheld from benefits for temporary disability, benefits for caring for a sick child, as well as from vacation pay, must be transferred no later than the last day of the month in which the income was paid. For example, an employee goes on vacation from March 6 to March 23, 2018. The leave was paid to him on March 1. In this case, the date of receipt of income and the date withholding personal income tax is March 1, and the last date when personal income tax must be transferred to the budget is March 30, 2018.

Withheld personal income tax in 2018, in general, pay to the details of the IFTS in which the organization is registered (paragraph 1 of clause 7 of article 226 of the Tax Code of the Russian Federation). Individual entrepreneurs, in turn, pay personal income tax to the inspectorate at their place of residence. However, individual entrepreneurs doing business on UTII or the patent taxation system transfer the tax to the inspectorate at the place of registration in connection with the conduct of such activities.

KBK in 2018: table

In 2018, there were some changes in the KBK part. Cm. " ". However, the BCF for personal income tax for employees in 2018 did not change and remained exactly the same. The BCC on personal income tax for individual entrepreneurs did not undergo amendments either. We present in the table the current main income tax BCCs for 2018.

Read also What is the deadline for paying VAT for the 1st quarter of 2018

Table with KBK for 2018 for personal income tax

Sample payment order for personal income tax in 2018

Below is a sample of a payment order for transfer of personal income tax in 2018. Code budget classification for personal income tax is indicated in field 104 of the payment. With this payment, the tax agent transfers personal income tax from the salaries of employees.

In field 104.

If the error

Despite the fact that it is an elementary matter to enter the BCF of personal income tax in the payment system, mistakes are still possible. What to do? In case of an erroneous spelling of the KBK personal income tax, you must immediately write a letter to the IFTS at your location for clarification of the KBK... This follows from the letter of the Ministry of Finance dated January 19, 2017 No. 03-02-07 / 1/2145.

You do not need to re-pay personal income tax, penalties and fines for it if you made a mistake in specifying the BCC. It is enough just to write an application for clarification of the BCK of personal income tax in the IFTS. And then the tax office itself will redirect the payment to the required details.

If the KBK for personal income tax is erroneously indicated, it is possible that in 2018 penalties will be charged, but there is no need to list them. If the company has paid the income tax on time, then after the BCC has been clarified, the penalties will be canceled.