Decoding the budget classification code for the year. Pension contributions from payments to employees

). In our tables you will find all the budget classification codes necessary to correctly fill out payment slips in 2017. Codes that have changed compared to 2016, as well as new KBK-2017, are in italics and marked with an asterisk.

KBK-2017 for paying taxes for organizations and individual entrepreneurs on OSN

KBK-2017 for paying taxes for organizations and individual entrepreneurs under special regimes

Organizations and individual entrepreneurs using the simplified tax system need to pay attention to the fact that a separate BCC for transferring the minimum tax has been abolished. Since 2017, the minimum tax is credited to the same budget classification code as the simplified tax system paid in the usual manner. Read about the consequences of indicating the old KBK in the payment slip when paying the minimum tax in the Civil Code, 2017, No. 1, p. 63.

KBK: insurance premiums 2017

The BCC for all contributions controlled by the Federal Tax Service since 2017 has become new.

Please note that for contributions for periods expired before 2017 there will be one BCC, and for contributions for periods starting from 2017 there will be another. That is, if, for example, you transfer contributions for December 2016 in January 2017, then they are paid to the KBK intended for contributions for periods expired before 2017.

BCC for contributions for periods expired before 01/01/2017

Type of insurance premium	KBK (field 104 of the payment slip)
	182 1 02 02010 06 1000 160*
	182 1 02 02090 07 1000 160*
	182 1 02 02101 08 1011 160*
	182 1 02 02140 06 1100 160*
Insurance premiums for mandatory insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service(1% contributions)	182 1 02 02140 06 1200 160*
	182 1 02 02103 08 1011 160*
No. 400-FZ	182 1 02 02131 06 1010 160*
- for those employed in jobs with hazardous working conditions (clause 1, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ	182 1 02 02131 06 1020 160*
No. 400-FZ) (additional tariff does not depend on the results of the special assessment)	182 1 02 02132 06 1010 160*
- for those employed in jobs with difficult working conditions (clauses 2-18, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (additional tariff depends on the results of the special assessment)	182 1 02 02132 06 1020 160*
	393 1 02 02050 07 1000 160

BCC for contributions for periods starting from 01/01/2017

Type of insurance premium	KBK (field 104 of the payment slip)
Insurance premiums for compulsory health insurance paid to the Federal Tax Service	182 1 02 02010 06 1010 160*
Insurance premiums in case of temporary disability and in connection with maternity, paid to the Federal Tax Service	182 1 02 02090 07 1010 160*
Insurance premiums for compulsory medical insurance paid to the Federal Tax Service	182 1 02 02101 08 1013 160*
Insurance premiums for mandatory insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service	182 1 02 02140 06 1110 160*
Insurance premiums for compulsory medical insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service	182 1 02 02103 08 1013 160*
Additional insurance contributions for mandatory pension insurance for employees who work in conditions that give the right to early retirement, including (paid to the Federal Tax Service):
- for those employed in work with hazardous working conditions (clause 1, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (the additional tariff does not depend on the results of the special assessment)	182 1 02 02131 06 1010 160*
- for those employed in work with hazardous working conditions (clause 1, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (additional tariff depends on the results of the special assessment)	182 1 02 02131 06 1020 160*
- for those employed in jobs with difficult working conditions (clauses 2-18, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (the additional tariff does not depend on the results of the special assessment)	182 1 02 02132 06 1010 160*
- for those employed in jobs with difficult working conditions (clauses 2-18, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (additional tariff depends on the results of the special assessment)	182 1 02 02132 06 1020 160*
Insurance premiums for injuries paid to the Social Insurance Fund	393 1 02 02050 07 1000 160

KBK-2017 for payment of other taxes for all organizations and individual entrepreneurs

Name of tax, fee, payment	KBK (field 104 of the payment slip)
Personal income tax on income the source of which is a tax agent	182 1 01 02010 01 1000 110
VAT (as tax agent)	182 1 03 01000 01 1000 110
VAT on imports from EAEU countries	182 1 04 01000 01 1000 110
Income tax on dividend payments:
— Russian organizations	182 1 01 01040 01 1000 110
- foreign organizations	182 1 01 01050 01 1000 110
Income tax on the payment of income to foreign organizations (except for dividends and interest on state and municipal securities)	182 1 01 01030 01 1000 110
Income tax on income from state and municipal securities	182 1 01 01070 01 1000 110
Income tax on dividends received from foreign organizations	182 1 01 01060 01 1000 110
Transport tax	182 1 06 04011 02 1000 110
Land tax	182 1 06 0603x xx 1000 110 where xxx depends on the location of the land plot
Fee for the use of aquatic biological resources:
— for inland water bodies	182 1 07 04030 01 1000 110
— for other water bodies	182 1 07 04020 01 1000 110
Water tax	182 1 07 03000 01 1000 110
Payment for negative impact on the environment	048 1 12 010x0 01 6000 120 where x depends on the type of environmental pollution
Regular payments for the use of subsoil, which are used:
- on the territory of the Russian Federation	182 1 12 02030 01 1000 120
— on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation and outside the Russian Federation in territories under the jurisdiction of the Russian Federation	182 1 12 02080 01 1000 120
MET	182 1 07 010хх 01 1000 110 where xx depends on the type of mineral being mined
Corporate income tax on income in the form of profits of controlled foreign companies	182 1 01 01080 01 1000 110*

Instructing the KBK when paying penalties and fines

As a general rule, when paying a fine in categories 14-17, the BCC takes the value “2100”, and when paying a fine - “3000”. However, when transferring penalties and fines for certain types of insurance premiums, this rule does not work:

Type of insurance premium	KBK when paying a fine	KBC upon payment of a fine
For contributions for periods expired before 01/01/2017
Insurance premiums for compulsory medical insurance paid to the Federal Tax Service	182 1 02 02101 08 2011 160	182 1 02 02101 08 3011 160
Insurance premiums for compulsory medical insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service	182 1 02 02103 08 2011 160	182 1 02 02103 08 3011 160
For contributions for periods starting from 01/01/2017
Insurance premiums for compulsory health insurance paid to the Federal Tax Service	182 1 02 02010 06 2110 160	182 1 02 02010 06 3010 160
Insurance premiums in case of temporary disability and in connection with maternity, paid to the Federal Tax Service	182 1 02 02090 07 2110 160	182 1 02 02090 07 3010 160
Insurance premiums for compulsory medical insurance paid to the Federal Tax Service	182 1 02 02101 08 2013 160	182 1 02 02101 08 3013 160
Insurance premiums for mandatory insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service	182 1 02 02140 06 2110 160	182 1 02 02140 06 3010 160
Insurance premiums for compulsory medical insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service	182 1 02 02103 08 2013 160	182 1 02 02103 08 3013 160

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: – organizations; – entrepreneurs; – changes made to the constituent documents; – liquidation of the organization and other legally significant actions	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 expenses 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

KBK 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.

Hello! In this article we will tell you what the CBC is and why it is needed.

Today you will learn:

1. In what documents can you find the KBK;
2. How are the numbers deciphered in the KBK;
3. What innovations affected KBC in 2019?

Changes in 2019

In 2016, new standards for the use of BCC were developed. Some codes have been removed and new ones have been added. In addition to the listed changes related to the simplified tax system and insurance premiums, there are others that are no less important.

Since 2017, the following main innovations have occurred:

• The number of codes intended for personal income tax payment has increased. This is due to the addition of classifiers for interaction with foreign partners;
• Income tax has also been supplemented with new codes due to their need to control transfers with foreign counterparties. Also, for this type of deductions, new BCCs have appeared related to the payment of fines and penalties;
• The new edition of the classifier excludes some BCCs related to alcohol and heating oil.

• Income tax has been supplemented with a new code related to interest income from bonds in ruble equivalent. The innovation applies to bonds issued for the period from 01/01/2017. until 12/31/2021
• Excise taxes were supplemented with a code for electronic cigarettes and other mixtures containing nicotine.
• The introduction of the resort fee also required the creation of a new code for its payment.

2019 introduced two new significant CBCs. They were approved by order of the Ministry of Finance No. 245n dated November 30, 2018. These are:

• Professional income tax aimed at the self-employed.

A single tax payment for individuals is a certain amount that can be transferred to pay property taxes: land, transport and others. Inspectors will distribute them to the appropriate CSCs.

The BCCs associated with:

• By payment;
• Translation;
• Vehicle tax;
• for organizations;

KBC for personal income tax 2019

Personal income tax	Tax code	Code for penalty	Code for fine
paid by the tax agent	182 1 01 02010 01 1000 110	182 1 01 02010 01 2100 110	182 1 01 02010 01 3000 110
paid by entrepreneurs and persons engaged in private practice, notaries and lawyers (Article 227 of the Tax Code of the Russian Federation)	182 1 01 02020 01 1000 110	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 1000 110	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 who work on the basis of a patent	182 1 01 02040 01 1000 110	182 1 01 02040 01 2100 110	182 1 01 02040 01 3000 110

KBK table for insurance premiums 2019

• Payment of contributions for employees and other individuals

Payment Description	Pension insurance	Health insurance	Social insurance
Contributions	182 1 02 02010 06 1010 160	182 1 02 02101 08 1013 160	182 1 02 02090 07 1010 160
Penalty	182 1 02 02010 06 2110 160	182 1 02 02101 08 1013 160	182 1 02 02090 07 2110 160
Fines	182 1 02 02010 06 3010 160	182 1 02 02101 08 3013 160	182 1 02 02090 07 3010 160

• Payment of insurance premiums at an additional rate

List No. 1, 400-FZ dated December 28, 2013, Art. 30, clause 1, part 1	Payment Description	Without special assessment	Subject to special assessment
	Contributions	182 1 02 02131 06 1010 160	182 1 02 02131 06 1020 160
	Penalty	182 1 02 02131 06 2100 160
	Fines	182 1 02 02131 06 2100 160
List No. 2, 400-FZ dated December 28, 2013, art. 30, clause 2-18, part 1	Contributions	182 1 02 02132 06 1010 160		182 1 02 02132 06 1020 160
	Penalty	182 1 02 02132 06 2100 160
	Fines	182 1 02 02132 06 2100 160

• Payment of fixed insurance premiums for individual entrepreneurs

Payment Description	Pension contributions	Health insurance
Contributions: fixed amount, as well as for income over 300 thousand rubles. - 1%	182 1 02 02140 06 1110 160	182 1 02 02103 08 1013 160
Penalty	182 1 02 02140 06 2110 160	182 1 02 02103 08 2013 160
Fines	182 1 02 02140 06 3010 160	182 1 02 02103 08 3013 160

• Payment of contributions for employees against accidents

KBK for VAT in 2019

KBK for state duties

State duty on cases considered in arbitration courts	182 1 08 01000 01 1000 110
State duty for state registration of a legal entity, individuals as individual entrepreneurs (if the service is provided by tax authorities), changes made to the constituent documents of a legal entity, for state registration of liquidation of a legal entity and other legally significant actions	182 1 08 07010 01 1000 110
State duty for state registration of a legal entity, individuals as individual entrepreneurs (if the service is provided by a multifunctional center)	182 1 08 07010 01 8000 110
State duty for the right to use the names “Russia”, “Russian Federation” and words and phrases formed on their basis in the names of legal entities	182 1 08 07030 01 1000 110

KBK according to the simplified tax system in 2019

BCC for 2019 for Excise Taxes

Type of excise tax	KBK
	Excise tax	Penalty	Fines
For 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
For 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
For tobacco (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

BCC 2019 for property tax of legal entities

BCC for land tax in 2019

KBK for UTII in 2019

KBK for income tax in 2019

KBK for Patent in 2019

KBK for (MET) - mineral extraction tax

KBK for Unified Agricultural Tax - unified agricultural tax

Unified agricultural tax

182 1 05 03010 01 1000 110

182 1 05 03010 01 2100 110

182 1 05 03010 01 3000 110

KBK 2019 on taxes and duties in Crimea and Sevastopol

Payment of the resort fee

The tax can be introduced from 05/01/18. in the Krasnodar region, Altai, Stavropol and in some territories of Crimea. For these purposes, a new BCC has been introduced - “Resort Fee”. Its code is: 000 1 15 08000 02 000 140, where instead of the first three digits, “000,” you will need to enter the code of the administrative territory where the fee is collected.

BCC for trade fee 2019

BCC for transport tax in 2019

Other payments and fees

The need for BSC

There are many codes that are used by government agencies to simplify control over the activities of individuals and. In addition to them, there are also those that are necessary for the timely and targeted receipt of payments. Such encodings include KBK - budget classification code.

It means a sequence of numbers that will direct any payment to its destination. All payments received by the tax authority have their own “place”. For example, you pay taxes on or make an advance payment on extra-budgetary contributions - these amounts have different purposes, and therefore will be taken into account in different directions.

To ensure that all amounts received by government agencies are not confused and it is clear why they were transferred, each money transfer is assigned a BCC. This is an extensive classifier that includes many codes for a variety of payment purposes.

KBC is required for:

• Correct sending of funds;
• Tracking the history of translations;
• Simplification of accounting in government departments;
• Financial flow management;
• Fixing the debt on the account.

In which documents is the KBK affixed?

Budget classification codes– these are the required attributes of payment orders:

• Fines;
• Penalty;
• Tax amounts;
• Contributions to extra-budgetary funds.

In addition, the BCC must be indicated in some declarations:

• For transport tax;
• By ;
• By .

If you need to fill out a declaration or issue a payment order using KBK, you can always find a list of current codes on the official website of the tax service. This is convenient if you do not know the decoding of the codes, but you need to draw up a document.

Any payment order generated, for example, by the tax office, already has a BCC. You do not need to search for it and enter it yourself. Based on the numbers contained in this code, the recipient of the payment will immediately determine the purpose of the transfer and correctly take it into account in his activities.

Deciphering KBK

Any code in the KBK classifier includes 20 digits, each of which has its own purpose:

• The first to third numbers indicate the addressee to whom the payment is intended (for example, code 182 is the tax office, 392 is the Pension Fund, and 393 is the Social Insurance Fund);
• The fourth digit means the payment group (if the tax authority receives amounts into its account, then they are characterized by income and are marked with one);
• The fifth and sixth digits mean the subgroup of the previous category, that is, the type of income (for example, 06 is property tax, 08 is state duty, and 16 is various fines);
• The seventh to eleventh digits explain in more detail the essence of income and its subsection;
• The numbers 12 and 13 mean at what level the payments are credited (for example, the federal budget is designated “01”, and regional revenues are designated “02”);
• Numbers 14 to 17 determine what exactly the funds were transferred to (for example, making the main payment - 1000, paying penalties - 2000, and fines - 3000);
• Numbers 18 to 20 classify the types of income paid to the budget (120 are income from property, 130 from the provision of services for a fee, 160 are transfers for social purposes).

Let's look at digital values ​​using the example of KBK182 101 02010 01 1000 110:

• 182 – payment sent to the tax office;
• 1 – income of the tax authority;
• 01 – payment of income tax;
• 02010 – the employer acts as an agent for paying taxes;
• 01 – payment was made to the federal budget;
• 1000 – payment of the tax itself;
• 110 – income from tax receipts.

The considered KBK 182 101 02010 01 1000 110 means a transfer for legal entities for their employees. The payment is transferred to the account of the federal tax office.

Changes to the BCC for insurance and tax contributions

In 2017, many new things were introduced into the budget classification. The changes concern, in particular, contributions to extra-budgetary funds. Now these payments are under the control of the tax authority. Exceptions include payments related to work-related injuries. They must also be contributed to the Social Insurance Fund.

Since the payment recipient has changed, the classifier code has changed. In 2018, it is necessary to apply only new codes that were introduced on January 1, 2017. Previously valid codes cannot be used.

If previously the first three digits were designated as 392 (PFR) and 393 (Social Insurance Fund), now it is necessary to enter 182 (recipient of the transfer - tax office) for these contributions to the KBK.

Fill out a tax receipt

To pay a tax or a fine thereunder, you must correctly fill out the settlement document using the unified form 0401060. The BCC is indicated in it on line 104.

Basic rules when filling out a payment document:

• The tax office (abbreviated) must be indicated as the addressee (line 16);
• In the field for TIN (line 61) the tax number (10 digits) is indicated;
• The accrual identifier will be “0” if this is a current payment (22nd line);
• BCC is indicated as "182";
• indicated in field 103 and equal to 9 digits;
• Line 105 contains the OKTMO code, which is equal to 8 or 11 digits depending on the region;
• Field 106 indicates the purpose of the payment. Contains 2 capital block letters (for example, current payments are indicated by the combination “TP”);
• Line 107 indicates the payment period (for example, the entry “KV.03.2017” means payment for the third quarter);
• The 108th line determines the basis for the payment (the value “TR” indicates that the payment occurs at the request of the tax authority);
• Line 109 reflects the date on which the basis for making the payment appeared;
• Line 110 has not been filled in since 2015 (enter “0”);
• The 21st field reflects the order of payment (when paying tax, put “5”).

You can easily create a payment order using the official website of the tax service. By going to the website of the state structure, you can generate a document to pay the tax and pay at any bank or through your personal account. In this case, KBK and other encodings will be entered automatically. It also contains a table with the entire list of KBK.

If there is an error in the KBK

If for some reason you made a mistake when writing the KBK, then the tax office should not regard this fact as a lack of payment. In any case, that's what the Tax Code says. In fact, fines may be assessed.

Since funds sent with incorrect details cannot be quickly found, you will also be charged arrears, which may result in penalties. The tax office receives hundreds of payments every day, and finding yours among them is not an easy task that few people want to do.

To assure the tax authority that you are a bona fide payer, you must:

• Contact the bank where you made the transfer and ask for a payment order with a note from the bank stating that the payment was made;
• Write an application to search for your payment.

After the tax operator receives supporting documents from you, the payment will be found and credited in your favor.

If you made a mistake in the KBK when drawing up the declaration, you can submit a clarifying report. It is better to attach an explanatory note to it, in which it is recommended to indicate your error and the date of filing the initial declaration.

It is important to understand that if field 104 contains a non-existent BCC, the bank will not accept such a payment order. In this case, you can immediately correct the inaccuracy. Most often, if there is an error in the KBK numbers, the payment goes to another department or is regarded as unclear. However, there is a high probability that it will still reach the recipient and be credited. You will not be considered a violation of the law if you make the transfer on time.

If you received a fine because the payment was received by the tax office late due to an error in the KBK, you can challenge the actions of tax representatives. Such cases have already happened, and the court sided with the plaintiff.

From January 1, 2017, payment orders for the payment of insurance premiums, penalties and interest on them will need to indicate new budget classification codes (BCC). Moreover, payments for insurance premiums will need to be sent to tax authorities, and not to funds. Should I pay insurance premiums for one or more KBK in 2017? Do I need to prepare several payment orders for payment? What happens if you send contributions to the “old” KBK? You will find more details about the new codes, their application, as well as a table with the new BCCs in this article.

Introductory information

The budget classification code (BCC) is part of the group of details that allow you to determine the ownership of the payment. Therefore, when transferring insurance premiums in 2017 to the tax authorities, you must fill out the payment slips correctly. New BCCs for insurance premiums from 2017 must be indicated in field 104 of the payment order. KBK consists of 20 digits. If in 2017 you send insurance premiums to the old KBK, the payment will be attributed to unidentified revenues. And then you will need to clarify the payment, contact the funds and, possibly, undergo reconciliation.

New BCCs since 2017 are provided for pension, medical contributions and contributions for temporary disability and in connection with maternity. To transfer these contributions, you will need to draw up different payment orders and make payments to the tax inspectorates.

Pension contributions from payments to employees

Note!

From January 1, 2017, new BCCs for insurance contributions to the Federal Tax Service are in effect. In particular, the administrator codes (the first three digits of the KBK) have changed - 182 instead of 392. All contributions must be paid to the tax office, and not to funds (except for contributions for injuries).

Basic payments

Pension insurance contributions from payments to employees within the limit (for 2017 it is 876,000 rubles) are charged at a rate of 22%, and from payments above the limit - at a rate of 10%. Cm. " ".

Such tariffs for 2017 have been determined and established for most organizations and individual entrepreneurs. To pay pension insurance contributions in 2017 from payments within the limit and from payments accrued in excess of the maximum base value, the same KBK is used - 182 1 02 02010 06 1010 160. This is a new code.

To do this, you need to draw up a separate payment order. And you need to indicate the new BCC - 182 1 02 02090 07 1010 160.

Insurance premiums for disability and maternity for December 2016 must be transferred to a “special” CBC. Even if insurance premiums for 2016 are transferred in January 2017 and later. For December contributions, use the new code 182 1 02 02090 07 1000 160.

Penalties and fines

If you pay insurance premiums for temporary disability and maternity in 2017 at a later date than established by the Tax Code of the Russian Federation, you will have to pay a penalty. Also, payers of insurance premiums may face the need to pay fines. The codes for these payments depend on the period for which penalties and fines are transferred.

Payment type	KBK 2016	KBK 2017
Penalties for social insurance contributions	182 1 02 02090 07 2100 160	182 1 02 02090 07 2110 160
Penalties for social insurance contributions	182 1 02 02090 07 3000 160	182 1 02 02090 07 3010 160