CBC PFR for legal entities. CBC on insurance premiums in extrabudgetary funds of the Russian Federation. Contributions to trauma

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 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

According to current legislation, since 2017, control over the transfer of insurance premiums for social security will be carried out by the Federal tax Service. The exception will be contributions that enterprises pay due to injury. Consider this issue in more detail in our article, we specify which data is necessary to transfer contributions to compulsory medical insurance in the FFOMS, as well as what changes occurred with the CBC in the new year.

Taxpayers should be aware that since controlling the transfer and payment of insurance premiums is transferred from funds to the IFSN, payment details will also be changed. In particular, new budget classification codes were approved for which the accrued contributions can now be transferred.

You can get information on how payment details changed to transfer insurance premiums, namely the CBC, it is possible, opening the order of the Ministry of Finance of Russia No. 65 N of 01.07.2013, as amended on July 12, 2016. All changes are displayed in the table, which allows you to quickly find the necessary information.

As an example, we give part of the table, where the codes that were used before the beginning of 2017, which should be applied now, as well as the CBC FFOMS PP for themselves.

CBK FFOMS - Contributions to Mandatory Medical Insurance:

Main changes

According to the introduced changes, taxpayers will now pay all their accruals in the IFTS, and not in Pension Fund And in FSS, as before. Special requirements will be presented to filling out payment orders when transferring funds. The compulsory medical insurance fund also did not exception.

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As already mentioned, a significant change was touched by not only the mechanism of accrual of contributions in insurance funds, but also the procedure for payment of accrued funds. Now that the funds are guaranteed to enroll in the Budget of the IFSN, it is necessary that the payment order is filled accordingly:

• in the fields "Inn" and "checkpoint" of the recipient additions the details of the tax inspectorate;
• the "Recipient" field fits - the abbreviated name of the organ of the Federal Treasury, and in parentheses a brief name of the IFTS is prescribed;
• in the "KBK" field, the code of a budget classification must be entered, including 20 characters: the first three digits - the budget revenue code should have the value "182" - FTS, while for the FFR was "392";
• in the fields where the payer data is indicated, all company details are made, which lists the funds;
• an important field is the "Payment Name". Here you will need to specify which contributions are listed and for what period:

Payment order for payment fFOMS contributions PP for itself CBC 18210202103081013160:

What is kbk and why it is necessary

The CBC or the budget classification code is the same payment details of the controller, such as the INN or CAT. This code should be indicated in the payment order so that the funds aimed at the insurance fund really reached the recipient and were distributed in their intended purpose. It is based on this props that the incoming amounts are distributed.

If the CBK is incorrect, the amount listed will still be considered paid, however, it may remain unallocated and the payer will appear arrears. To solve this problem, the company's representative will have to apply to the control body with a payment order and write a relevant application for the redistribution of the incoming amount. Only after that, penalties and arreed contributions will be eliminated.

The payment procedure is also complicated by the fact that the beneficiary of funds should also be changed and now companies and individual entrepreneurs will have to transfer funds to the tax authority, and not in extrabudgetary funds.

The number of signs in the CBC and what they mean

The code of the budget classification consists of 20 digits, but each digit, in turn, is included in a separate group consisting of 1-5 characters:

• 1-3 - indicate who is a recipient of funds;
• 4- Group of cash revenues;
• 5-6 - the tax code, for example, "02" - insurance premiums, "03" - excise taxes, "08" - state duty ";
• 7-8 - article and income;
• 12-13 - the budget level, for example, "01" - federal, "02" - regional, "03", "04", "05" - municipal;
• 14-17 - the reason for the listing, "1000" - the main payment, "2100" - penalty, "3000" - fine "," 2200 "- the deduction of interest;
• 18-20 - Category of income, "110" - tax payment, and "150" - gratuitous arrivals.

In order for the funds to be guaranteed to be guaranteed for their intended purpose, it is necessary to correctly fill out a payment order and indicate actual details, in particular the budget classification codes.

What CBC fill in payments for taxes for 2017? Where to make kbk in a 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;
• travel tracking story money;
• 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 raised in 2017, for contributions to the 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, funds intended to pay for tax are reflected by the "110" code, and gratuitous arrivals - "150".

Example. Sirius makes contributions for accidents and occupational diseases that may occur when performing work duties. Depending on the situation, indicated in payment document CBC 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 the advance payments will be made on a separate CBC.
3. Insurance premiums - since 2017, administration will take place tax inspectorate (With the exception of contributions "on injury"), 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 (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:

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 obtained all the necessary documentation from the payer, who made a mistake in the CBC, the tax authorities will check the receipts of funds to the 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

Insurance premiums at an additional rate for insured persons engaged in the types of work specified in paragraph 1 of Part 1 of Art. 30 of the Federal Law of 28.12.13 N 400-FZ (list 1)

Penalty, penalties and interest on insurance premiums for the compleriguration (list 1), starting January 1, 2017

Insurance premiums at an additional rate for insured persons engaged in the types of work specified in paragraph 2 - 18 h. 1 of Art. 30 of the Federal Law of 28.12.13 No. 400-FZ (list 2)

At the rate, independent of the results of a special assessment of working conditions (class of working conditions)

At the rate depending on the results of a special assessment of working conditions (class of working conditions)

Penalties, fines and interest on insurance premiums on the addition of complerigu (list 2), starting January 1, 2017

Insurance premiums for compulsory pension insurance in a fixed size (for IP)

Contributions for settlement periods (including calculated from the amount of income exceeding the amount of income), starting January 1, 2017

Contributions for additional social security members of flight crews and coal industry workers

Contributions of organizations that use the work of members of flight crews of civil aviation aircraft for the payment of additional payments to the pension

Contributions paid by organizations of the coal industry to pay extra payments to the pension

Insurance premiums for compulsory medical insurance of the working population

Contributions for the calculated periods, starting January 1, 2017

Insurance premiums for compulsory medical insurance in fixed size (for IP)

Contributions for the calculated periods, starting January 1, 2017

Insurance premiums for compulsory social insurance in case of temporary disability and due to motherhood

Contributions for the calculated periods, starting January 1, 2017

Insurance premiums for compulsory social insurance against industrial accidents and occupational diseases

From January 2017 in Tax Code The Russian Federation appeared new chapter 34 "Insurance contributions". It describes the rules of accrual and payment of contributions, as well as the procedure for submitting reports on contributions. Also, a number of changes are made to the first part of the Tax Code of the Russian Federation: all major taxes regarding taxes will be distributed to insurance premiums since 2017 (Federal Law No. 243-FZ No. 243-FZ).
Since 2017, to pay pension insurance premiums since 2017 needed to IFTS, and not in the FIU. In this regard, the payment order for payment of contributions must be fill in such a principle:

• in the field of the Inn and the PPC recipient of the means - the Inn and the PPC corresponding tax authoradministering payment;
• in the field "Recipient" - the abbreviated name of the federal treasury body and in brackets - the abbreviated name of the Inspectorate, administering the payment;
• in the CBC field, the budget classification code consisting of 20 characters (digits). At the same time, the first three signs denoting the code of the chief administrator of budget revenues should take the value "182" - the Federal Tax Service.

Given that the insurance premiums retired since 2017 are listed in favor of the IFTS, this type of contributions now, in our opinion, is not quite true to call "contributions to the FIU", since payments are sent in favor of the IFTS. Concerning, this species Contributions since 2017 it is more logical to call "Pension Contributions".

The transfer period of pension insurance premiums in 2017 has not changed. As before, pension contributions should be transferred no later than the 15th day of the month following the reporting (paragraph 3 of Art. 431 of the Tax Code of the Russian Federation). In the payments it is necessary to indicate the requisites of infiss, and not the FIU. In the 104 field for the CBK, specify the code, the first three characters in which are "182". He indicates that the payment goes to the FTS.

New CBK: Table

Since 2017, new CBCs are applied in order to pay pension contributions. It is also necessary to apply other CBC to pay contributions that relate to periods until 2017.

Read also NDFL: the status of the compiler in the payment

Individual entrepreneurs also make sense to be attentive - there are new codes for them to be used in order to pay fixed payments. See "Insurance contributions of IP" For yourself "in 2017: how much to pay in the FTS." All currently topical CBC on the payment of pension contributions to the IFNS are united in the table.