The BCC for 2017 has changed. The Ministry of Finance published new budget classification codes for 2017 in advance. Convenient KBK table in a large article.
What is KBC and why is it needed?
KBK stands for budget classification code. KBK for 2017 is a digital code thanks to which departments can establish the purpose of the payment, where it came from, for what purposes the funds can subsequently be transferred and who is their addressee.
In the payment order, field 104 is allocated to indicate the budget classification code.
- Sample of filling out a payment order in 2017
- Payer status in payment order in 2017
- The order of payment in a payment order in 2017
- UIN in a payment order since 2017: where to get it
What does the KBC consist of?
Each budget code consists of 20 digits, divided into 4 blocks.
1. Administrator block. Consists of 3 digits and is necessary to establish the payment indicator where the funds will be sent.
For example, 182 are tax payments, 392 are payments to the Pension Fund.
2. Income block. Consists of 10 digits indicating one or another category of payment. The first digit in the block determines the type of income. Tax payments are indicated by the number “1”, transfer of gratuitous amounts of money - “2”, receipts from business “3”.
The second and third digits indicate the specific type of tax or transfer. For example, code 01 is assigned to personal income tax, and code 06 to property tax.
See also: KBK for personal income tax in 2017 for employees
The correspondence of income according to the Russian Budget Code is determined in the following 5 digits, of which the first 2 are an article, and the next 3 are a sub-article.
The recipient's budget level is determined in the last 2 characters of the block, for example, local, federal, pension and others.
3. Program block. Consists of 4 digits and is used for the purpose of separate accounting of income from taxes, penalties, and monetary penalties. For example, for taxes the code is 1000.
4. Classifying block. Consists of 3 digits and indicates the type of income that government departments receive. In particular, 110 are tax revenues, 150 are gratuitous revenues, 170 are income from transactions with assets.
For convenience, we have shown the structure of the KBK in the diagram below.
How to find out the BCC for 2017
KBK for 2017 approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n (as amended by order of the Ministry of Finance of Russia dated June 20, 2016 No. 90n).
There are a lot of codes and it is difficult to remember them, so we have compiled a convenient table. But before moving on to the table, let's talk about the changes.
The editors of the magazine “Salary” have developed a convenient service that will help you determine the required code. to the magazine "Salary" and enjoy all the benefits of being a subscriber.
KBK for 2017: changes
Compared to current codes, KBK for 2017 have not changed significantly.
Firstly, there will be a separate BCC for income tax of controlled foreign companies - 182 1 01 01080 01 1000 1100.
Secondly, companies on the simplified tax system with an object of income minus expenses in 2017 to KBK 182 1 05 01021 01 0000 110 will transfer both advance payments and the minimum tax.
In addition, there will be new BCCs for insurance premiums paid to the Federal Tax Service. They were approved by order of the Ministry of Finance of Russia dated December 17, 2016 No. 230n. And they differ depending on the period for which contributions are paid. For more details, see “New BCCs for insurance premiums for 2017.”
KBK table for 2017
We made a table of budget classification codes (BCC) for 2017 based on data from the Russian Ministry of Finance. All you have to do is select the required BCC and enter it in field 104 of the payment order.
KBK for personal income tax for 2017
Payment Description |
KBK |
|---|---|
|
Personal income tax on income the source of which is a tax agent, with the exception of income in respect of which calculation and payment are carried out in accordance with Articles 227, 227.1 and 228 of the Tax Code of the Russian Federation |
182 1 01 02010 01 1000 110 |
|
Personal income tax on income received from the activities of individuals registered as entrepreneurs, notaries engaged in private practice, lawyers who have established law offices and other persons engaged in private practice in accordance with Article 227 of the Tax Code of the Russian Federation |
182 1 01 02020 01 1000 110 |
|
Personal income tax on income received by individuals in accordance with Article 228 of the Tax Code of the Russian Federation |
182 1 01 02030 01 1000 110 |
|
Personal income tax in the form of fixed advance payments on income received by individuals who are foreign citizens employed by individuals on the basis of a patent in accordance with Article 227.1 of the Tax Code of the Russian Federation |
182 1 01 02040 01 1000 110 |
KBK for income tax for 2017
Payment Description |
KBK |
|---|---|
|
Corporate income tax credited to the federal budget (except for consolidated groups of taxpayers) |
182 1 01 01011 01 1000 110 |
|
Corporate income tax credited to the budgets of constituent entities of the Russian Federation (except for consolidated groups of taxpayers) |
182 1 01 01012 02 1000 110 |
|
Corporate income tax credited to the federal budget (for consolidated groups of taxpayers) |
182 1 01 01013 01 1000 110 |
|
Corporate income tax credited to the budgets of constituent entities of the Russian Federation (for consolidated groups of taxpayers) |
182 1 01 01014 02 1000 110 |
|
Income tax on the implementation of production sharing agreements concluded before October 21, 2011 (before the Law of December 30, 1995 No. 225-FZ came into force) |
182 1 01 01020 01 1000 110 |
|
Income tax on the income of foreign organizations not related to activities in Russia through a permanent establishment |
182 1 01 01030 01 1000 110 |
|
Corporate income tax on income received in the form of dividends from Russian organizations by Russian organizations |
182 1 01 01040 01 1000 110 |
|
Corporate income tax on income received in the form of dividends from Russian organizations by foreign organizations |
182 1 01 01050 01 1000 110 |
|
Corporate income tax on income received in the form of dividends from foreign organizations by Russian organizations |
182 1 01 01060 01 1000 110 |
|
Corporate income tax on income received in the form of interest on state and municipal securities |
182 1 01 01070 01 1000 110 |
|
Corporate income tax on income in the form of profits of controlled foreign companies |
182 1 01 01080 01 0000 110. |
KBK for VAT for 2017
KBC for insurance premiums for 2017
Table. New BCCs for insurance premiums for 2017
Payment type |
KBK for periods up to 2017 |
KBK for periods since 2017 |
|---|---|---|
|
Pension contributions |
182 1 02 02010 06 1000 160 |
182 1 02 02010 06 1010 160 |
|
Penalties on pension contributions |
182 1 02 02010 06 2100 160 |
182 1 02 02010 06 2110 160 |
|
Penalty penalties |
182 1 02 02010 06 3000 160 |
182 1 02 02010 06 3010 160 |
|
Medical fees |
182 1 02 02101 08 1011 160 |
182 1 02 02101 08 1013 160 |
|
Penalties for medical contributions |
182 1 02 02101 08 2011 160 |
182 1 02 02101 08 2013 160 |
|
Penalties for medical contributions |
182 1 02 02101 08 3011 160 |
182 1 02 02101 08 3013 160 |
|
Contributions for illness and maternity |
182 1 02 02090 07 1000 160 |
182 1 02 02090 07 1010 160 |
|
Penalties for contributions in case of illness and maternity |
182 1 02 02090 07 2100 160 |
182 1 02 02090 07 2110 160 |
|
Penalties for contributions in case of illness and maternity |
182 1 02 02090 07 3000 160 |
182 1 02 02090 07 3010 160 |
|
Additional pension contributions at tariff 1 |
182 1 02 02131 06 1010 160 - if the tariff does not depend on the special assessment; 182 1 02 02131 06 1020 160 - if the tariff depends on the special estimate |
|
|
Additional pension contributions at tariff 2 |
182 1 02 02132 06 1010 160 - if the tariff does not depend on the special assessment; 182 1 02 02132 06 1020 160 - if the tariff depends on the special assessment |
KBK according to the simplified tax system for 2017
KBK for UTII for 2017
BCC for Unified Agricultural Tax for 2017
KBK for transport tax for 2017
KBK for corporate property tax for 2017
BCC for personal property tax for 2017
Payment Description |
KBK |
|---|---|
|
Tax levied in Moscow, St. Petersburg and Sevastopol |
182 1 06 01010 03 1000 110 |
|
Tax levied within urban district boundaries |
182 1 06 01020 04 1000 110 |
|
Tax levied within the boundaries of urban districts with intra-city divisions |
182 1 06 01020 11 1000 110 |
|
Tax levied within the boundaries of intra-city areas |
182 1 06 01020 12 1000 110 |
|
Tax levied within the boundaries of inter-settlement territories |
182 1 06 01030 05 1000 110 |
|
Tax levied within the boundaries of rural settlements |
182 1 06 01030 10 1000 110 |
|
Tax levied within the boundaries of urban settlements |
182 1 06 01030 13 1000 110 |
KBK for land tax for 2017 for organizations
Payment Description |
KBK |
|---|---|
|
182 1 06 06031 03 1000 110 |
|
|
182 1 06 06032 04 1000 110 |
|
|
182 1 06 06032 11 1000 110 |
|
|
182 1 06 06032 12 1000 110 |
|
|
182 1 06 06033 05 1000 110 |
|
|
182 1 06 06033 10 1000 110 |
|
|
182 1 06 06033 13 1000 110 |
BCC for land tax for 2017 for individuals
Payment Description |
KBK |
|---|---|
|
Land tax levied within the borders of Moscow, St. Petersburg and Sevastopol |
182 1 06 01010 03 1000 110 |
|
Land tax levied within the boundaries of urban districts |
182 1 06 01020 04 1000 110 |
|
Land tax levied within the boundaries of urban districts with intra-city division |
182 1 06 01020 11 1000 110 |
|
Land tax levied within the boundaries of intra-city areas |
182 1 06 01020 12 1000 110 |
|
Land tax levied within the boundaries of intersettlement territories |
182 1 06 01030 05 1000 110 |
|
Land tax levied within the boundaries of rural settlements |
182 1 06 01030 10 1000 110 |
|
Land tax levied within the boundaries of urban settlements |
182 1 06 01030 13 1000 110 |
KBK for 2017 according to the patent
KBK for water tax for 2017
KBK for state duty for 2017
Payment Description |
KBK |
|---|---|
|
on proceedings in arbitration courts |
182 1 08 01000 01 1000 110 |
|
on proceedings in the Constitutional Court of the Russian Federation |
182 1 08 02010 01 1000 110 |
|
on proceedings in constitutional (statutory) courts of constituent entities of the Russian Federation |
182 1 08 02020 01 1000 110 |
|
in proceedings in courts of general jurisdiction, magistrates. In addition to the Supreme Court of the Russian Federation |
182 1 08 03010 01 1000 110 |
|
on proceedings in the Supreme Court of the Russian Federation |
182 1 08 03020 01 1000 110 |
|
for state registration: |
182 1 08 07010 01 1000 110 (if documents for state registration of an organization or entrepreneur are submitted not to the tax office, but to a multifunctional center, then the BCC must be indicated with the income subtype code "8000", that is, 182 1 08 07010 01 8000 110 (letter of the Federal Tax Service of Russia dated January 15, 2015 No. ZN -4-1/193)) |
|
for state registration of rights, restrictions on rights to real estate and transactions with it - sale, lease and others |
321 1 08 07020 01 1000 110 |
|
for the right to use the names “Russia”, “Russian Federation” and words and phrases formed on their basis in the names of organizations |
182 1 08 07030 01 1000 110 |
|
for carrying out actions related to licensing, with certification provided for by the legislation of the Russian Federation, credited to the federal budget |
000 1 08 07081 01 1000 110 |
|
for registration of vehicles and other legally significant actions related to changes and issuance of documents for vehicles, registration plates, driver's licenses |
188 1 08 07141 01 1000 110 |
|
for carrying out state technical inspection, registration of tractors, self-propelled and other machines and for issuing tractor driver’s licenses |
000 1 08 07142 01 1000 110 (in categories 1-3 the code is indicated depending on the competence of which chief administrator is in charge of administering a specific budget income (Appendix 7 to the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n). Indicate the administrator code in categories 1-3 KBK "000" is not allowed.) |
|
for consideration of applications for concluding or amending a pricing agreement |
182 1 08 07320 01 1000 110 |
KBC for fees for services and compensation of state costs in 2017
KBC on fines in 2017
Payment Description |
KBK |
|---|---|
|
for violation of the legislation on taxes and fees provided for in Articles 116, 118, 119.1, paragraphs 1 and 2 of Article 120, Articles 125, 126, 128, 129, 129.1, 132, 133, 134, 135, 135.1, as well as the previously in force Article 117 Tax Code of the Russian Federation |
182 1 16 03010 01 6000 140 |
|
for violations of the legislation on taxes and fees provided for in Articles 129.3 and 129.4 of the Tax Code of the Russian Federation |
182 1 16 90010 01 6000 140 |
|
for violation of the procedure for registering gambling business objects, provided for in Article 129.2 of the Tax Code of the Russian Federation |
182 1 16 03020 02 6000 140 |
|
for administrative offenses in the field of taxes and fees provided for by the Code of the Russian Federation on Administrative Offenses |
182 1 16 03030 01 6000 140 |
|
for violation of the procedure for using CCP. For example, for violating the rules of technical maintenance of cash registers |
182 1 16 06000 01 6000 140 |
|
for violation of the legislation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation (regarding the budget of the Pension Fund of the Russian Federation) |
392 1 16 20010 06 6000 140 |
|
issued by the Pension Fund of the Russian Federation in accordance with Articles 48−51 of the Law of July 24, 2009 No. 212-FZ |
392 1 16 20050 01 6000 140 |
|
for violation of the legislation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation (regarding the budget of the Social Insurance Fund of Russia) |
393 1 16 20020 07 6000 140 |
|
for violation of the legislation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation (regarding the budget of the Federal Compulsory Medical Insurance Fund of Russia) |
394 1 16 20030 08 6000 140 |
|
for administrative offenses in the field of state regulation of the production and turnover of ethyl alcohol, alcohol, alcohol-containing and tobacco products |
141 1 16 08000 01 6000 140 (if the payment administrator is Rospotrebnadzor) 160 1 16 08010 01 6000 140 (if the payment administrator is Rosalkogolregulirovanie) 188 1 16 08000 01 6000 140 (if the payment administrator is the Ministry of Internal Affairs of Russia) (Chief administrators can delegate their powers to administer certain budget revenues to federal government agencies. In such situations, when transferring payments in categories 14-17 BCC, you must indicate the revenue subtype code “7000”) |
|
for violation of the procedure for handling cash, conducting cash transactions and failure to fulfill obligations to monitor compliance with the rules for conducting cash transactions |
182 1 16 31000 01 6000 140 |
|
for violation of the legislation on state registration of legal entities and individual entrepreneurs, provided for in Article 14.25 of the Code of Administrative Offenses of the Russian Federation |
182 1 16 36000 01 6000 140 |
|
for evasion of administrative punishment provided for in Article 20.25 of the Code of Administrative Offenses of the Russian Federation |
182 1 16 43000 01 6000 140 |
Since 2017, control over the calculation and payment of insurance premiums has been transferred from the funds to the Federal Tax Service, and therefore the details of payment documents will change. For the next year, new BCCs have already been approved: insurance premiums for employees and to the Pension Fund in 2016 for individual entrepreneurs for themselves.
What is KBK
KBK or budget classification code are the details in payment and banking documents on the basis of which the amounts transferred by the payer are distributed. If an incorrect BCC is indicated, the payment will be considered paid, but due to the fact that it was distributed incorrectly, the payer will be considered arrears. To understand this issue, you will have to search for the payment and redistribute it.
With regard to the payment of insurance premiums for employees and individual entrepreneurs for themselves, the situation is complicated by the fact that in 2017 the recipient of payments is changing. Contributions for compulsory pension and health insurance, as well as contributions in case of temporary disability and maternity, are now paid to the tax office. Only contributions for injuries for workers continue to be paid to the social insurance fund.
The bulk of the insurance premiums paid by policyholders in 2016 have already gone to the details of the funds (PFR, Compulsory Medical Insurance Fund, Social Insurance Fund). But the additional contribution of the individual entrepreneur for himself (1% if the annual income limit of 300 thousand rubles is exceeded), if it has not yet been paid this year, must be transferred to the Federal Tax Service. For employers, the important question is: which BCCs should they pay insurance premiums for December 2016 in January 2017?
Important: the rates of insurance premiums for employees and individual entrepreneurs for themselves in 2017 remained the same. The change in calculating the age pension for individual entrepreneurs was caused by an increase in the minimum wage (the minimum wage in 2017 is 7,500 rubles), and not by an increase in tariffs.
New BCCs for contributions
The KBK directory for 2017 is given in Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n as amended by Order of the Ministry of Finance of Russia dated December 7, 2016 No. 230n. The same document also changed the income codes for different taxation systems and state duties.
New BCCs for insurance premiums since 2017 are reflected in this transition table (the code is indicated in field 104 of the payment). The table was prepared by the Federal Tax Service; the original file in Excel format can be downloaded from this link.
Payment type | New KBK since 2017 |
|---|---|
Insurance contributions for compulsory pension insurance in a fixed amount, paid by individual entrepreneurs for themselves (formerly known as minimum fixed insurance contributions to the Pension Fund of the Russian Federation in 2016 for individual entrepreneurs) | 182 1 02 02140 06 1100 160 |
Insurance premiums for compulsory health insurance paid by individual entrepreneurs for themselves (formerly known as contributions to the Compulsory Medical Insurance Fund) | 182 1 02 02103 08 1011 160 |
Additional insurance contributions for compulsory pension insurance of individual entrepreneurs for themselves, paid on income exceeding 300 thousand rubles (formerly called 1 percent additional insurance contributions to the Pension Fund of the Russian Federation in 2016 for individual entrepreneurs) | 182 1 02 02140 06 1200 160 |
182 1 02 02010 06 1000 160 |
|
182 1 02 02101 08 1011 160 |
|
182 1 02 02090 07 1000 160 |
|
182 1 02 02131 06 1010 160 |
|
182 1 02 02131 06 1020 160 |
|
182 1 02 02132 06 1010 160 |
|
182 1 02 02132 06 1020 160 |
|
Insurance contributions for compulsory pension insurance in a fixed amount, paid by individual entrepreneurs for themselves (including from income over 300,000 rubles) | 182 1 02 02140 06 1110 160 |
Insurance premiums for compulsory health insurance paid by individual entrepreneurs for themselves | 182 1 02 02103 08 1013 160 |
For compulsory pension insurance of employees | 182 1 02 02010 06 1010 160 |
For compulsory health insurance for employees | 182 1 02 02101 08 1013 160 |
In case of temporary disability and in connection with maternity | 182 1 02 02090 07 1010 160 |
Additional insurance contributions for compulsory pension insurance of workers employed in hazardous working conditions, the tariff for which does not depend on the results of the special assessment | 182 1 02 02131 06 1010 160 |
Additional insurance contributions for compulsory pension insurance of workers employed in hazardous working conditions, the tariff for which depends on the results of a special assessment | 182 1 02 02131 06 1020 160 |
Additional insurance contributions for compulsory pension insurance for employees working in difficult working conditions, the tariff for which does not depend on the results of the special assessment | 182 1 02 02132 06 1010 160 |
Additional insurance contributions for compulsory pension insurance for employees working in difficult working conditions, the tariff for which depends on the results of a special assessment | 182 1 02 02132 06 1020 160 |
Please note: the latest new BCCs for insurance premiums from May 17, 2016 (approved by order of the Ministry of Finance of the Russian Federation dated May 17, 2016 No. 66n) are no longer valid!
Insurance premiums for injuries for employees (individual entrepreneurs do not pay them for themselves) are still paid to the Social Insurance Fund, so their CBC remains the same as in 2016:
- 393 1 02 02050 07 1000 160.
Transition period
As you can see, problems with choosing a BCC at the 2016-2017 border can arise in two situations:
- When paying an additional contribution to the Pension Fund in 2016 for individual entrepreneurs for themselves (with income over 300 thousand rubles). If the entrepreneur has already paid this one percent in 2016, then the funds went to the Pension Fund details. If the payment of the additional contribution occurs before April 1, 2017, then it must be transferred to the Federal Tax Service under the new BCC (182 1 02 02140 06 1200 160).
- When employers pay insurance premiums for December 2016 in January 2017. Despite the fact that contributions were accrued for the period of 2016, they are paid already in 2017. The payment is received via the tax office details. In fact, this will be the first payment by policyholders for new KBK.
In this table, we have indicated the BCC for policyholders transferring premiums for December 2016 in January 2017.
We have compiled a KBK table for 2017. Budget classification codes have changed; 12 new codes are in effect from January 1. The Ministry of Finance introduced a new code for income tax, insurance premiums, and abolished the code for the minimum tax. Use the transition table to check what to write on your payment slips.
The Ministry of Finance approved a new BCC for income tax
The new budget classification code (KBK) is 18210101090010000110. According to it, companies will pay income tax on income from traded bonds that are denominated in rubles and issued from January 1, 2017 to December 31, 2021.
The Ministry of Finance sent an order dated 06/09/17 No. 87n with a new code for registration with the Ministry of Justice. This BCC will begin to apply on January 1, 2018, but only after the Ministry of Justice registers the order.
Which KBKs changed in 2017
So, what budget classification codes have changed for 2017? Since 2017, use the new KBK for three main payments:
- There will be a new BCC on corporate income tax on income in the form of profits of controlled foreign companies - 182 1 01 01080 01 1000 110.
- There will be no separate code for the minimum tax. Now the minimum tax under the simplified tax system will be transferred according to the same BCC as the single tax - 182 1 05 01021 01 1000 110.
- BCC for insurance premiums has changed.
Table of current budget classification codes (KBK) for 2017
You will be able to figure out on your own which BCC you need to indicate to pay tax (arrears), and which to pay penalties or fines by reading our instructions further. Now let's go directly to the table with KBK codes for 2017.
KBK 2017. VAT
KBK 2017. Corporate income tax
|
Purpose of payment |
|
|---|---|
|
182 1 01 01011 01 1000 110 |
|
|
182 1 01 01012 02 1000 110 |
|
|
182 1 01 01013 01 1000 110 |
|
|
182 1 01 01014 02 1000 110 |
|
|
182 1 01 01020 01 1000 110 |
|
|
182 1 01 01030 01 1000 110 |
|
|
182 1 01 01040 01 1000 110 |
|
|
182 1 01 01050 01 1000 110 |
|
|
182 1 01 01060 01 1000 110 |
|
|
182 1 01 01070 01 1000 110 |
|
|
from income in the form of profits of controlled foreign companies |
182 1 01 01080 01 1000 110 |
Budget classification codes 2017. Personal income tax
KBK 2017. Transport tax
KBK 2017. Organizational property tax
BCC 2017. Insurance contributions to the Pension Fund (applied only for payment of contributions until December 31, 2016)
See also All changes to insurance premiums
|
Purpose of payment |
|
|---|---|
|
for pension insurance in the Pension Fund for employees |
392 1 02 02010 06 1000 160 |
|
392 1 02 02140 06 1100 160 |
|
|
392 1 02 02140 06 1200 160 |
|
|
for the insurance part of the labor pension at an additional rate for employees on list 1 |
392 1 02 02131 06 1000 160 |
|
for the insurance part of the labor pension at an additional rate for employees on list 2 |
392 1 02 02132 06 1000 160 |
BCC 2017. Insurance contributions to the Pension Fund (applicable from January 1, 2017)
|
Purpose of payment |
For periods before 2017 (for example, for December 2016 in January; old debt) |
For periods from 2017 (contributions for January onwards) |
|
for pension insurance for employees |
182 1 02 02010 06 1000 160 |
182 1 02 02010 06 1010 160 |
|
for pension insurance of an individual entrepreneur for himself based on the minimum wage |
182 1 02 02140 06 1100 160 |
182 1 02 02140 06 1110 160 |
|
for pension insurance of an individual entrepreneur for himself with income exceeding 300,000 rubles. |
182 1 02 02140 06 1200 160 |
182 1 02 02140 06 1110 160 |
KBK 2017. Insurance contributions to the Social Insurance Fund from 2017 and old periods
|
Purpose of payment |
|
|---|---|
|
182 1 02 02090 07 1000 160 |
|
|
in case of temporary disability and in connection with maternity |
182 1 02 02090 07 1010 160 |
|
in case of temporary disability and in connection with maternity (applied only for payment of contributions for 2016 until December 31, 2016) |
393 1 02 02090 07 1000 160 |
|
for insurance against industrial accidents and occupational diseases Attention! The year code has not changed, since contributions for injuries remained in the Social Insurance Fund. |
393 1 02 02050 07 1000 160 |
BCC 2017. Insurance premiums for compulsory medical insurance (applied only for payment of contributions for 2016 until December 31, 2016)
KBK 2017. Insurance premiums for compulsory medical insurance from 2017
|
Purpose of payment |
|
|---|---|
|
to the FFOMS budget for employees (for periods before 2017. For example, for December 2016 in January; old debt) |
182 1 02 02101 08 1011 160 |
|
to the FFOMS budget for employees (for periods from 2017 - contributions for January and beyond) |
182 1 02 02101 08 1013 160 |
|
182 1 02 02103 08 1011 160 |
|
|
for medical insurance of an individual entrepreneur for himself based on the minimum wage (IP contributions for 2017) |
182 1 02 02103 08 1013 160 |
KBK 2017. Land tax for companies
|
Purpose of payment |
|
|---|---|
|
182 1 06 06031 03 1000 110 |
|
|
within the boundaries of urban districts |
182 1 06 06032 04 1000 110 |
|
182 1 06 06032 11 1000 110 |
|
|
182 1 06 06032 12 1000 110 |
|
|
182 1 06 06033 05 1000 110 |
|
|
within the boundaries of rural settlements |
182 1 06 06033 10 1000 110 |
|
182 1 06 06033 13 1000 110 |
KBK 2017. UTII
KBK 2017. USN
KBK 2017. Unified Agricultural Sciences
KBK for a patent in 2017
Budget classification codes 2017. Property tax for individuals
|
Purpose of payment |
|
|---|---|
|
182 1 06 01010 03 1000 110 |
|
|
within the boundaries of urban districts |
182 1 06 01020 04 1000 110 |
|
within the boundaries of urban districts with intracity division |
182 1 06 01020 11 1000 110 |
|
within the boundaries of intracity districts |
182 1 06 01020 12 1000 110 |
|
within the boundaries of inter-settlement territories |
182 1 06 01030 05 1000 110 |
|
within the boundaries of rural settlements |
182 1 06 01030 10 1000 110 |
|
within the boundaries of urban settlements |
182 1 06 01030 13 1000 110 |
KBK 2017. Land tax for individuals
|
Purpose of payment |
|
|---|---|
|
within the borders of Moscow, St. Petersburg and Sevastopol |
182 1 06 06041 03 1000 110 |
|
within the boundaries of urban districts |
182 1 06 06042 04 1000 110 |
|
within the boundaries of urban districts with intracity division |
182 1 06 06042 11 1000 110 |
|
within the boundaries of intracity districts |
182 1 06 06042 12 1000 110 |
|
within the boundaries of inter-settlement territories |
182 1 06 06043 05 1000 110 |
|
within the boundaries of rural settlements |
182 1 06 06043 10 1000 110 |
|
within the boundaries of urban settlements |
182 1 06 06043 13 1000 110 |
KBK 2017. Water tax
KBK for state duty for 2017
|
Purpose of payment |
|
|---|---|
|
on proceedings in arbitration courts |
182 1 08 01000 01 1000 110 |
|
on proceedings in the Constitutional Court of the Russian Federation |
182 1 08 02010 01 1000 110 |
|
on proceedings in constitutional (statutory) courts of constituent entities of the Russian Federation |
182 1 08 02020 01 1000 110 |
|
in proceedings in courts of general jurisdiction, magistrates. In addition to the Supreme Court of the Russian Federation |
182 1 08 03010 01 1000 110 |
|
on proceedings in the Supreme Court of the Russian Federation |
182 1 08 03020 01 1000 110 |
|
for state registration: |
182 1 08 07010 01 1000 110 (if documents for state registration of an organization or entrepreneur are submitted not to the tax office, but to a multifunctional center, then the BCC must be indicated with the income subtype code "8000", that is, 182 1 08 07010 01 8000 110 (letter of the Federal Tax Service of Russia dated January 15, 2015 No. ZN -4-1/193)) |
|
for state registration of rights, restrictions on rights to real estate and transactions with it - sale, lease and others |
321 1 08 07020 01 1000 110 |
|
for the right to use the names “Russia”, “Russian Federation” and words and phrases formed on their basis in the names of organizations |
182 1 08 07030 01 1000 110 |
|
for carrying out actions related to licensing, with certification provided for by the legislation of the Russian Federation, credited to the federal budget |
000 1 08 07081 01 1000 110 |
|
for registration of vehicles and other legally significant actions related to changes and issuance of documents for vehicles, registration plates, driver's licenses |
188 1 08 07141 01 1000 110 |
|
for carrying out state technical inspection, registration of tractors, self-propelled and other machines and for issuing tractor driver’s licenses |
000 1 08 07142 01 1000 110 (in categories 1–3, the code is indicated depending on the competence of which chief administrator is in charge of administering a specific budget income (Appendix 7 to the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n). Indicate the administrator code in categories 1–3 KBK "000" is not allowed.) |
|
for consideration of applications for concluding or amending a pricing agreement |
182 1 08 07320 01 1000 110 |
KBC for fees for services and compensation of state costs in 2017
KBC on fines in 2017
|
Purpose of payment |
|
|---|---|
|
for violation of the legislation on taxes and fees provided for in Articles 116, 118, 119.1, paragraphs 1 and 2 of Article 120, Articles 125, 126, 128, 129, 129.1, 132, 133, 134, 135, 135.1, as well as the previously in force Article 117 Tax Code of the Russian Federation |
182 1 16 03010 01 6000 140 |
|
for violations of the legislation on taxes and fees provided for in Articles 129.3 and 129.4 of the Tax Code of the Russian Federation |
182 1 16 90010 01 6000 140 |
|
for violation of the procedure for registering gambling business objects, provided for in Article 129.2 of the Tax Code of the Russian Federation |
182 1 16 03020 02 6000 140 |
|
for administrative offenses in the field of taxes and fees provided for by the Code of the Russian Federation on Administrative Offenses |
182 1 16 03030 01 6000 140 |
|
for violation of the procedure for using CCP. For example, for violating the rules of technical maintenance of cash registers |
182 1 16 06000 01 6000 140 |
|
for violation of the legislation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation (regarding the budget of the Pension Fund of the Russian Federation) |
392 1 16 20010 06 6000 140 |
|
issued by the Pension Fund of the Russian Federation in accordance with Articles 48−51 of the Law of July 24, 2009 No. 212-FZ |
392 1 16 20050 01 6000 140 |
|
for violation of the legislation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation (regarding the budget of the Social Insurance Fund of Russia) |
393 1 16 20020 07 6000 140 |
|
for violation of the legislation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation (regarding the budget of the Federal Compulsory Medical Insurance Fund of Russia) |
394 1 16 20030 08 6000 140 |
|
for administrative offenses in the field of state regulation of the production and turnover of ethyl alcohol, alcohol, alcohol-containing and tobacco products |
141 1 16 08000 01 6000 140 (if the payment administrator is Rospotrebnadzor) 160 1 16 08010 01 6000 140 (if the payment administrator is Rosalkogolregulirovanie) 188 1 16 08000 01 6000 140 (if the payment administrator is the Ministry of Internal Affairs of Russia) (Chief administrators can delegate their powers to administer certain budget revenues to federal government agencies. In such situations, when transferring payments in categories 14–17 BCC, you must indicate the revenue subtype code “7000”) |
|
for violation of the procedure for handling cash, conducting cash transactions and failure to fulfill obligations to monitor compliance with the rules for conducting cash transactions |
182 1 16 31000 01 6000 140 |
|
for violation of the legislation on state registration of legal entities and individual entrepreneurs, provided for in Article 14.25 of the Code of Administrative Offenses of the Russian Federation |
182 1 16 36000 01 6000 140 |
|
for evasion of administrative punishment provided for in Article 20.25 of the Code of Administrative Offenses of the Russian Federation |
182 1 16 43000 01 6000 140 |
KBK transition table for taxes.
KBK transition table for insurance premiums.
|
Type of payment (insurance premiums) |
Old code |
New code |
|
|---|---|---|---|
|
for periods up to 2017 |
for periods since 2017 |
||
|
Insurance premiums for OPS |
392 1 02 02010 06 1000 160 |
182 1 02 02010 06 1000 160 |
182 1 02 02010 06 1010 160 |
|
Insurance premiums for compulsory medical insurance |
392 1 02 02101 08 1011 160 |
182 1 02 02101 08 1011 160 |
182 1 02 02101 08 1013 160 |
|
Social insurance premiums |
393 1 02 02090 07 1000 160 |
182 1 02 02090 07 1000 160 |
182 1 02 02090 07 1010 160 |
|
Additional pension contributions at tariff 1 |
392 1 02 02131 06 1000 160 |
182 1 02 02131 06 1010 160 – if the tariff does not depend on the special assessment; 182 1 02 02131 06 1020 160 – if the tariff depends on a special assessment |
|
|
Additional pension contributions at tariff 2 |
392 1 02 02132 06 1000 160 |
182 1 02 02132 06 1010 160 – if the tariff does not depend on the special assessment; 182 1 02 02132 06 1020 160 – if the tariff depends on a special assessment |
|
Why is KBK needed?
To pay a tax, penalty or fine, you fill out a payment order. And in field 104 indicate the code that is valid in 2017. We have collected current budget classification codes. If you make a mistake, the tax authorities will not count the tax. Test yourself with
Which CBCs are subject to penalties and fines in 2017? BCCs for paying penalties and fines differ from the codes by which the company pays current payments. Therefore, we made separate tables for penalties and fines.
BCC for VAT for 2017. Penalties and fines.
KBK for income tax in 2017. Penalties and fines
|
Purpose of payment |
KBK on penalties |
KBK for a fine |
|---|---|---|
|
to the federal budget (except for consolidated groups of taxpayers) |
182 1 01 01011 01 2100 110 |
182 1 01 01011 01 3000 110 |
|
to the budgets of the constituent entities of the Russian Federation (except for consolidated groups of taxpayers) |
182 1 01 01012 02 2100 110 |
182 1 01 01012 02 3000 110 |
|
to the federal budget (for consolidated groups of taxpayers) |
182 1 01 01013 01 2100 110 |
182 1 01 01013 01 3000 110 |
|
to the budgets of the constituent entities of the Russian Federation (for consolidated groups of taxpayers) |
182 1 01 01014 02 2100 110 |
182 1 01 01014 02 3000 110 |
|
when implementing production sharing agreements concluded before October 21, 2011 (before the Law of December 30, 1995 No. 225-FZ came into force) |
182 1 01 01020 01 2100 110 |
182 1 01 01020 01 3000 110 |
|
from the income of foreign organizations not related to activities in Russia through a permanent representative office |
182 1 01 01030 01 2100 110 |
182 1 01 01030 01 3000 110 |
|
from the income of Russian organizations in the form of dividends from Russian organizations |
182 1 01 01040 01 2100 110 |
182 1 01 01040 01 3000 110 |
|
from the income of foreign organizations in the form of dividends from Russian organizations |
182 1 01 01050 01 2100 110 |
182 1 01 01050 01 3000 110 |
|
from dividends from foreign organizations |
182 1 01 01060 01 2100 110 |
182 1 01 01060 01 3000 110 |
|
from interest on state and municipal securities |
182 1 01 01070 01 2100 110 |
182 1 01 01070 01 3000 110 |
|
The corporate income tax on income in the form of profits of controlled foreign companies will have its own code. |
182 1 01 01080 01 2100 110 |
182 1 01 01080 01 3000 110 |
KBK for personal income tax for 2017. Penalties and fines
|
Purpose of payment |
KBK on penalties |
KBK for a fine |
|---|---|---|
|
paid by tax agent |
182 1 01 02010 01 2100 110 |
182 1 01 02010 01 3000 110 |
|
paid by entrepreneurs and persons engaged in private practice, including notaries and lawyers (Article 227 of the Tax Code of the Russian Federation) |
182 1 01 02020 01 2100 110 |
182 1 01 02020 01 3000 110 |
|
paid by the resident independently, including from income from the sale of personal property |
182 1 01 02030 01 2100 110 |
182 1 01 02030 01 3000 110 |
|
in the form of fixed advance payments from the income of foreigners working on the basis of a patent (Article 227.1 of the Tax Code of the Russian Federation) |
182 1 01 02040 01 2100 110 |
182 1 01 02040 01 3000 110 |
KBC for transport tax for 2017. Penalties and fines
BCC for corporate property tax for 2017. Penalties and fines
|
Purpose of payment |
KBK on penalties |
KBK for a fine |
|---|---|---|
|
for property not included in the Unified Gas Supply System |
182 1 06 02010 02 2100 110 |
182 1 06 02010 02 3000 110 |
|
for property included in the Unified Gas Supply System |
182 1 06 02020 02 2100 110 |
182 1 06 02020 02 3000 110 |
KBC for insurance premiums in 2017*. Penalties and fines
|
Payment type |
KBK in 2016 |
KBK in 2017 for payment of contributions |
|
|---|---|---|---|
|
for December 2016 |
for January and the following months |
||
|
Insurance contributions for pension insurance (basic tariff) |
|||
|
392 1 02 02010 06 1000 160 |
182 1 02 02010 06 1000 160 |
182 1 02 02010 06 1010 160 |
|
|
392 1 02 02010 06 2100 160 |
182 1 02 02010 06 2100 160 |
182 1 02 02010 06 2110 160 |
|
|
392 1 02 02010 06 3000 160 |
182 1 02 02010 06 3000 160 |
182 1 02 02010 06 3010 160 |
|
|
Health insurance premiums |
|||
|
392 1 02 02101 08 1011 160 |
182 1 02 02101 08 1011 160 |
182 1 02 02101 08 1013 160 |
|
|
392 1 02 02101 08 2011 160 |
182 1 02 02101 08 2011 160 |
182 1 02 02101 08 2013 160 |
|
|
392 1 02 02101 08 3011 160 |
182 1 02 02101 08 3011 160 |
182 1 02 02101 08 3013 160 |
|
|
Insurance contributions for social insurance in case of temporary disability and in connection with maternity |
|||
|
393 1 02 02090 07 1000 160 |
182 1 02 02090 07 1000 160 |
182 1 02 02090 07 1010 160 |
|
|
393 1 02 02090 07 2100 160 |
182 1 02 02090 07 2100 160 |
182 1 02 02090 07 2110 160 |
|
|
393 1 02 02090 07 3000 160 |
182 1 02 02090 07 3000 160 |
182 1 02 02090 07 3010 160 |
|
|
Insurance premiums for injuries |
|||
|
393 1 02 02050 07 1000 160 |
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 2100 160 |
|
|
393 1 02 02050 07 3000 160 |
393 1 02 02050 07 3000 160 |
393 1 02 02050 07 3000 160 |
|
BCC for land tax for 2017 for companies. Penalties and fines
|
Purpose of payment |
KBK on penalties |
KBK for a fine |
|---|---|---|
|
within the borders of Moscow, St. Petersburg and Sevastopol |
182 1 06 06031 03 2100 110 |
182 1 06 06031 03 3000 110 |
|
within the boundaries of urban districts |
182 1 06 06032 04 2100 110 |
182 1 06 06032 04 3000 110 |
|
within the boundaries of urban districts with intracity division |
182 1 06 06032 11 2100 110 |
182 1 06 06032 11 3000 110 |
|
within the boundaries of intracity districts |
182 1 06 06032 12 2100 110 |
182 1 06 06032 12 3000 110 |
|
within the boundaries of inter-settlement territories |
182 1 06 06033 05 2100 110 |
182 1 06 06033 05 3000 110 |
|
within the boundaries of rural settlements |
182 1 06 06033 10 2100 110 |
182 1 06 06033 10 3000 110 |
|
within the boundaries of urban settlements |
182 1 06 06033 13 2100 110 |
182 1 06 06033 13 3000 110 |
KBK on UTII in 2017. Penalties and fines
KBC under the simplified tax system in 2017. Penalties and fines
BCC for Unified Agricultural Tax for 2017. Penalties and fines
KBK for a patent in 2017. Penalties and fines
|
Purpose of payment |
KBK on penalties |
KBK for a fine |
|---|---|---|
|
tax to the budgets of city districts |
182 1 05 04010 02 2100 110 |
182 1 05 04010 02 3000 110 |
|
tax to the budgets of municipal districts |
182 1 05 04020 02 2100 110 |
182 1 05 04020 02 3000 110 |
|
tax to the budgets of Moscow, St. Petersburg and Sevastopol |
182 1 05 04030 02 2100 110 |
182 1 05 04030 02 3000 110 |
|
tax to the budgets of urban districts with intracity division |
182 1 05 04040 02 2100 110 |
182 1 05 04040 02 3000 110 |
|
to the budgets of intracity districts |
182 1 05 04050 02 2100 110 |
182 1 05 04050 02 3000 110 |
BCC for personal property tax for 2017. Penalties and fines
|
Purpose of payment |
KBK on penalties |
KBK for a fine |
|---|---|---|
|
In Moscow, St. Petersburg and Sevastopol |
182 1 06 01010 03 2100 110 |
182 1 06 01010 03 3000 110 |
|
within the boundaries of urban districts |
182 1 06 01020 04 2100 110 |
182 1 06 01020 04 3000 110 |
|
within the boundaries of urban districts with intracity division |
182 1 06 01020 11 2100 110 |
182 1 06 01020 11 3000 110 |
|
within the boundaries of intracity districts |
182 1 06 01020 12 2100 110 |
182 1 06 01020 12 3000 110 |
|
within the boundaries of inter-settlement territories |
182 1 06 01030 05 2100 110 |
182 1 06 01030 05 3000 110 |
|
within the boundaries of rural settlements |
182 1 06 01030 10 2100 110 |
182 1 06 01030 10 3000 110 |
|
within the boundaries of urban settlements |
182 1 06 01030 13 2100 110 |
182 1 06 01030 13 3000 110 |
KBC for land tax for 2017 for individuals. Penalties and fines
|
Purpose of payment |
KBK on penalties |
KBK for a fine |
|---|---|---|
|
within the borders of Moscow, St. Petersburg and Sevastopol |
182 1 06 06041 03 2100 110 |
182 1 06 06041 03 3000 110 |
|
within the boundaries of urban districts |
182 1 06 06042 04 2100 110 |
182 1 06 06042 04 3000 110 |
|
within the boundaries of urban districts with intracity division |
182 1 06 06042 11 2100 110 |
182 1 06 06042 11 3000 110 |
|
within the boundaries of intracity districts |
182 1 06 06042 12 2100 110 |
182 1 06 06042 12 3000 110 |
|
within the boundaries of inter-settlement territories |
182 1 06 06043 05 2100 110 |
182 1 06 06043 05 3000 110 |
|
within the boundaries of rural settlements |
182 1 06 06043 10 2100 110 |
182 1 06 06043 10 3000 110 |
|
within the boundaries of urban settlements |
182 1 06 06043 13 2100 110 |
182 1 06 06043 13 3000 110 |
New BCC (budget classification codes) for 2017: table on taxes and insurance contributions, changes. Tax experts have already prepared special tables with bookmaker codes for the entire year 2017. These include taxes, payments to the budget, and insurance contributions to the Inspectorate of the Federal Tax Service (IFTS). This article presents all current BCCs for the coming year.
The Ministry of Finance introduced twelve new codes for 2017. When drawing up a payment order, they are entered in field “104”. More detailed information on how to correctly draw up a payment order can be found in the order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n.
Please pay special attention to the fact that it is possible to make changes to the BCC during the year. They need to be closely monitored.
So, here are the tables of new BCCs for 2017. For convenience, they are all divided into three groups: taxes, insurance premiums until 2017 and contributions from January of the current year.
KBK for taxes
KBC for contributions to the Tax Service for periods up to 2017.
KBC for contributions to the Tax Service for periods from January 2017.
New BCC (budget classification codes) for 2017: table on taxes and insurance contributions, changes. All codes given are valid from January 1st. Accordingly, all old ones are cancelled, insurance premiums for them are no longer paid, even old debts. That is why the fee tables above are divided into two parts.
New BCC 2018: on income tax on bonds and excise taxes. All current BCC (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 BCCs for penalties and fines on insurance premiums at an additional rate. The division by billing periods has been cancelled. Different BCCs are established if the additional tariff depends (does not depend) on the results of a special assessment of working conditions (SOUT),
- new BCCs for payments for the use of natural resources.
NEWS for individual entrepreneurs without employees! It was expected that a new BCC would be introduced for entrepreneurs who needed to use it in 2018 when paying contributions at a rate of 1% on income over 300,000 rubles, but Ministry of Finance Order 35n says nothing about this. Consequently, individual entrepreneurs who do not make payments to individuals must transfer contributions for themselves using 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 listed before April 23, 2018 under the previous BCC do not need to be clarified.
All changes to the BCC that come into force on April 23, 2018, in comparison with previous data, are shown in the table below.
| Purpose of payment | KBK 2017 | KBK from 04/23/2018 |
|---|---|---|
| Individual entrepreneur contributions to compulsory pension insurance from income up to 300,000 rubles. | 182 1 02 02140 06 1110 160 | 182 1 02 02140 06 1110 160 |
| Individual entrepreneur contributions to compulsory pension insurance from income over 300,000 rubles. | 182 1 02 02140 06 1210 160 | |
| depending List 1 |
182 1 02 02131 06 2110 160. |
182 1 02 02131 06 2100 160 |
| PENALIES on insurance premiums for additional tariff, NOT dependent from the results of SOUT for workers from List 1 |
For the billing period until 01/01/2017 - 182 1 02 02131 06 2100 160. For the billing period from 01/01/2017 - 182 1 02 02131 06 2110 160. |
182 1 02 02131 06 2110 160 |
| depending from the results of SOUT for workers from List 1 |
For the billing period from 01/01/2017 - 182 1 02 02131 06 3010 160. |
182 1 02 02131 06 3000 160 |
| PENALTIES for additional insurance premiums. tariff, NOT dependent from the results of SOUT for workers from List 1 |
For the billing period until 01/01/2017 - 182 1 02 02131 06 3000 160. For the billing period from 01/01/2017 - 182 1 02 02131 06 3010 160. |
182 1 02 02131 06 3010 160 |
| PENALIES on insurance premiums for additional tariff, depending from the results of SOUT for workers from List 2 |
182 1 02 02132 06 2110 160. |
182 1 02 02132 06 2100 160 |
| PENALIES on insurance premiums for additional tariff, NOT dependent from the results of SOUT for workers from List 2 |
For the billing period until 01/01/2017 - 182 1 02 02132 06 2100 160. For the billing period from 01/01/2017 - 182 1 02 02132 06 2110 160. |
182 1 02 02132 06 2110 160 |
| PENALTIES for additional insurance premiums. tariff, depending from the results of SOUT for workers from List 2 |
182 1 02 02132 06 3010 160. |
182 1 02 02132 06 3000 160 |
| PENALTIES for additional insurance premiums. tariff, NOT dependent from the results of SOUT for workers from List 2 |
For the billing period until 01/01/2017 - 182 1 02 02132 06 3000 160. For the billing period from 01/01/2017 - 182 1 02 02132 06 3010 160. |
182 1 02 02132 06 3010 160 |
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 06/09/2017 No. 87n new BCCs have been introduced for income tax on income received in the form of interest on bonds of Russian organizations in rubles issued during the period from 01/01/2017 to 12/31/2021.
- The list of budget classification codes for paying excise taxes has been expanded. New codes are intended for electronic cigarettes, nicotine-containing liquids, heating tobacco ( Order of the Ministry of Finance dated 06.06.2017 No. 84n).
| New BCC 2018 for excise taxes | Tax | Penalty | Fine |
| Electronic nicotine delivery systems manufactured 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 relevant in 2018 in PDF format
Below are the current BCCs for insurance premiums that will be in effect in 2018. You can view them on the website or download them in PDF format.
KBK 2018 on insurance premiums
| Payment | Contributions | Penalty | Fine |
| Contributions to pension insurance at basic rates | 182 1 02 02010 06 1010 160 | 182 1 02 02010 06 2110 160 | 182 1 02 02010 06 3010 160 |
| Social insurance contributions | 182 1 02 02090 07 1010 160 | 182 1 02 02090 07 2110 160 | 182 1 02 02090 07 3010 160 |
| Health insurance premiums | 182 1 02 02101 08 1013 160 | 182 1 02 02101 08 2013 160 | 182 1 02 02101 08 3013 160 |
| Contributions for injuries | 393 1 02 02050 07 1000 160 | 393 1 02 02050 07 2100 160 | 393 1 02 02050 07 3000 160 |
| Contributions at additional rates | |||
| The tariff does NOT depend on the results of the SOUT | |||
| Workers from | |||