Good afternoon, dear individual entrepreneurs!

Everyone already knows that since 01.01.2017, the Federal Tax office... Accordingly, the KBK, details in payment orders and receipts have changed.

I already wrote about the new KBK for 2017 here:

Contributions for 2017:

1. Mandatory pension insurance“For myself” 182 1 02 02 140 06 1110 160
2. Mandatory health insurance“For myself” 182 1 02 02 103 08 1013 160
3. At the end of 2017, for 1% of the amount exceeding 300,000, a separate CBC is not provided and it coincides with the CBC for contributions to pension insurance: 182 1 02 02 140 06 1110 160

By contributions for 2016:

• 1% of the amount exceeding 300,000 at the end of 2016 182 1 02 02 140 06 1200 160

Personally, I always pay 1% of income exceeding 300,000 rubles a year next year, for the reporting year. That is, I will pay for 2017 in 2018, as it is more convenient for me.

But many individual entrepreneurs who exceeded 300,000 rubles of income in 2017 prefer to pay this 1% right away, without waiting for 2018.

And many individual entrepreneurs have a question about which BCF should be indicated when filling out a receipt or payment order ... Many are confused by the moment that the BCF for compulsory pension insurance and the BCF for 1% are the same (see above).

Somewhere on the forums I even read furious disputes that this is all wrong, and you definitely need to specify another KBK: 182 1 02 02140 06 1200 160. In general, it was funny to read all this and understand how ferocious accountants can be because of the character set of 20 digits =)

Arguments that this KBK is listed directly on the FTS website - few people were convinced ...

https://www.nalog.ru/rn77/taxation/insprem/#title8(at the very end of this page there is a file with the current KBK for 2017).

But all the same, I note that the first time it is really difficult to understand which BCC should be indicated when paying 1% with an income of more than 300 thousand rubles.

In addition, we would like to inform you that in accordance with the Instructions on the procedure for use budget classification Of the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation of July 1, 2013 N 65n, insurance premiums for compulsory pension insurance in a fixed amount for 2017, including from the amount of the payer's income received in excess of limit value income established by article 430 Tax Code Of the Russian Federation, are subject to reflection according to the budget classification code 182 1 02 02140 06 1110 160 "Insurance contributions for compulsory pension insurance in a fixed amount, credited to the budget of the Pension Fund of the Russian Federation for the payment of an insurance pension (the amount of payment (recalculations, arrears and arrears of the corresponding payment , including canceled, for billing periods starting from January 1, 2017) ".

P.S. Still, I suspect that a separate CBC for this contribution will soon appear, since it will be easier for the employees of the Federal Tax Service to figure out where and what amount came.

Follow the news and update your accounting programs in a timely manner =)

P.P.S. You can watch a short video where I talk in detail about mandatory contributions IP for 2017:

Sincerely, Dmitry.

Dear Entrepreneurs!

A new e-book on taxes and insurance premiums for individual entrepreneurs on the simplified taxation system 6% without employees for 2019 is ready:

"What taxes and insurance premiums does the individual entrepreneur pay on the simplified tax system 6% without employees in 2019?"

The book covers:

1. Questions about how, how much and when to pay taxes and insurance premiums in 2019?
2. Examples of calculating taxes and insurance premiums "for yourself"
3. A calendar of payments for taxes and insurance premiums has been provided
4. Frequent mistakes and answers to many other questions!

Dear Readers!

Done detailed step by step guide on the opening of the IP in 2019. This e-book is intended primarily for beginners who want to start an individual entrepreneur and work for themselves.

It is called that:

"How to open an individual entrepreneur in 2019? Step-by-step instructions for beginners"

From this instruction, you will learn:

1. How to properly draw up documents for opening an individual entrepreneur?
2. We choose OKVED codes for individual entrepreneurs
3. Choosing a taxation system for individual entrepreneurs ( short review)
4. I will answer many related questions
5. What supervisory authorities need to be notified after the IP is opened?
6. All examples are for 2019
7. And much more!

Some BCCs indicated by entrepreneurs when transferring taxes and insurance premiums are the same for all individual entrepreneurs, regardless of the tax regime applied. And some codes of the budget classification "are intended" after all for a specific regime.

KBK: IP-2019 contributions

KBK for insurance premiums represent the largest group of codes that are required by entrepreneurs of absolutely all taxation regimes.

Individual entrepreneurship employers, when filling out payments for insurance premiums in 2019, must indicate the following BCC:

KBK: IE contributions for himself

The BCC for individual entrepreneurs' contributions for themselves is also the same for everyone, regardless of the applied regime.

KBK for individual entrepreneurs at OSN in 2019

General business entrepreneurs are payers of personal income tax in terms of their income and VAT payers:

KBK for individual entrepreneurs in special modes in 2019

For each special regime tax, its own BCC has been approved.

KBK Pension Fund 2017 for entrepreneurs "Is a fairly popular search query, since this information is needed when filling out a payment order for the payment of contributions in extrabudgetary funds... It is important to be attentive to the indication of this props in payment document so that the payment reaches its destination without any problems.

Reasons for updating the KBK of insurance premiums from 2017

The budget classification codes are approved by the order “On approval of the Instructions on the procedure for the application of the budget classification of the Russian Federation” dated 01.07.2013 No. 65n. In terms of insurance premiums, significant changes have been made to them since 2017. This is due to the re-subordination of these charges (except for contributions for insurance against accidents) to the norms of the Tax Code of the Russian Federation.

Assignment of insurance premiums to the category tax payments demanded not only the replacement of the previously used KBK with new budget codes, but also the introduction of new, transitional codes. These transitional BCCs are needed for payments accrued according to the old rules (according to the law "On insurance premiums ..." dated July 24, 2009 No. 212-FZ, which has lost its force since 2017), but paid according to the new ones.

Thus, since 2017, for a 3-year period, 2 sets of KBK are in force to pay insurance premiums:

• for payments accrued for periods from 2017;
• for payments accrued before 2017.

KBK PFR for 2017 for individual entrepreneurs for employees

An individual entrepreneur can act as an employer for individuals(Article 20 of the Labor Code of the Russian Federation). In this case labor Relations are drawn up by an employment contract, and the employer pays insurance premiums for the employee (Article 303 of the Labor Code of the Russian Federation).

Payments on insurance contributions to the Pension Fund, accrued on income paid to employees, are paid by 1 general payment order on a monthly basis. One of the mandatory details of this document is the budget classification code (BCC), which is given in field 104 of the payment.

The values ​​of the KBK-2017 for contributions to the FIU for employees will be as follows:

KBK PFR for 2017 for individual entrepreneurs for themselves

Individual entrepreneurs pay an insurance premium for compulsory pension insurance at a fixed rate. It is equal to 26% of 12 minimum wages if the annual income is less than 300,000 rubles. If the amount of income has exceeded the established limit, then 1% of the excess amount is additionally paid, but not more than 8 times the size of the fixed rate (8 × minimum wage × 26% × 12).

When paying these contributions, the individual entrepreneur will also have to use 2 BCK values:

Outcomes

When working with payments to extra-budgetary funds, it is important to use the current BCC, since an error can lead to non-crediting of payment. If, nevertheless, the BCC was confused, then the payer has the right to submit an application to the Federal Tax Service Inspectorate to clarify the payment.

New KBK 2018: on income tax on bonds and excise taxes. All current BSC (budget classification codes) 2018 in one table

KBK 2018 - what's new?

Order of the Ministry of Finance dated February 28, 2018 No. 35n published on April 23, 2018 contains the following changes regarding budget classification codes:

• new KBK for penalties and fines on insurance premiums at an additional rate. The division by settlement periods has been canceled. Various KBK established if the additional tariff depends (does not depend) on the results of the special assessment of working conditions (SOUT),
• new BCCs for user fees natural resources.

NEWS for individual entrepreneurs without workers! The introduction of a new BCC was expected for entrepreneurs who needed to use it in 2018 when paying contributions at a rate of 1% on income over 300,000 rubles, but Order 35n of the Ministry of Finance does not say anything about this. Consequently, individual entrepreneurs who do not make payments to individuals must transfer contributions for themselves according to the previous code - 182 1 02 02140 06 1110 160, it can be used when paying contributions regardless of the amount of income (more or less than 300,000 rubles).

ATTENTION! Penalties and fines for insurance premiums and payments for waste disposal, transferred before April 23, 2018 according to the previous BCC, do not need to be specified.

All changes to the KBK, which come into force on 23.04.2018, are shown in the table below in comparison with the previous data.

Since the beginning of 2018, there have been a number of changes in the budget classification codes:

• According to Order of the Ministry of Finance dated 09.06.2017 No. 87n new BCCs were introduced for income tax on income received in the form of interest on bonds Russian organizations in rubles issued in the period from 01.01.2017 to 31.12.2021.
• The list of codes of the budget classification for the payment of excise taxes has been expanded. The new codes are for e-cigarettes, nicotine-containing liquids, heating tobacco ( order of the Ministry of Finance dated 06.06.2017 No. 84n).

New KBK 2018 for excise taxes	Tax	Penalty	Fine
Electronic systems for the delivery of nicotine produced in the Russian Federation	182 1 03 02360 01 0000 110	1 03 02360 01 2100 110	1 03 02360 01 3000 110
Nicotine-containing liquids produced in the Russian Federation	182 1 03 02370 01 0000 110	1 03 02370 01 2100 110	1 03 02370 01 3000 110
Tobacco products intended for consumption by heating, produced in the Russian Federation	182 1 03 02380 01 0000 110	1 03 02380 01 2100 110	1 03 02380 01 3000 110

All KBK (budget classification codes) 2018

Download all KBK, actual in 2018, in PDF format

Below are the current BCC on insurance premiums that will operate in 2018. You can see them on the website or download them in PDF format.

KBK 2018 on insurance premiums