KBK on taxes, fees and contributions: what will change in 2020

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In 2020, the tariffs and amount of insurance premiums (as worded in Article 14 of Law No. 212-FZ) paid by insurance premium payers who do not make payments or other remuneration to individuals have not changed. But don’t let this mislead you into thinking that individual entrepreneurs will pay the same amount of contributions for themselves as in 2020. In ordinary language, the tariffs for individual entrepreneur contributions in the form of fixed payments and the formula for their calculation remain the same. However, in the mentioned formula there is such a constant as the minimum wage - minimum wage

.
And it just increased, and amounted to 6,204 rubles from January 1, 2020
. So, all individual entrepreneurs will have to pay more.

Not only will the base portion of fixed contributions paid by all entrepreneurs increase, but the amount of 1% on income exceeding 300 thousand rubles will also increase. More will need to be transferred to the Health Insurance Fund. Below you can find a detailed calculation for insurance premiums.

As for the budget classification codes that need to be written in payment orders and receipts for the transfer of insurance premiums in a fixed amount, here too in 2020 the Ministry of Finance of the Russian Federation made many changes with several orders. You can immediately in the form sent out by UPFR. And below, in the appropriate section, we have placed the BCC for fixed payments to the Pension Fund and the Federal Compulsory Medical Insurance Fund (which have also become different).

Attention! You must pay insurance premiums in 2020 for 2020 and earlier periods according to the new BCC to the Federal Tax Service of the Russian Federation!

Insurance premiums for individual entrepreneurs for themselves in 2020 are fixed

Throughout the year (last day December 31, 2020), each individual entrepreneur registered in this status before 01/01/2016 is required to pay the following fixed insurance premiums for 2020:

• Fixed insurance contributions to the Pension Fund: 19,356.48
• Fixed insurance contributions to the Federal Compulsory Compulsory Medical Insurance Fund: 3,796.85
• not paid for 2020

The amounts of contributions are calculated based on the minimum wage applied from January 1, 2016, equal to 6,204 rubles.

Pension Fund: 6204 * 26% * 12 months. = 19,356.48 rubles.

FFOMS: 6204 * 5.1% * 12 months. = 3,796.85 rubles.

Contributions in the above amounts can be paid immediately, that is, in a lump sum, or they can be transferred every month or once a quarter.
In the latter case, the amounts paid during the reporting (USN 6%) or tax (UNDV) period can significantly reduce the amount of tax under special regimes, if the individual entrepreneur does not have employees. For these purposes, you can take the required amounts from the table below. Amounts of fixed insurance premiums for individual entrepreneurs for themselves in 2020

Throughout the year, you can transfer any amounts in parts, even less than indicated in the table for a month or quarter. You will not be charged any penalties or fines for this. The main thing is that when you pay the last payments of the year, first add up all the previously transferred amounts. Subtract the contributions already paid from the amounts of fixed contributions for the year, and indicate on the payment slip or receipt exactly the remaining amount for both the Pension Fund and the Federal Compulsory Medical Insurance Fund.

To the Pension Fund of the Russian Federation, the entire amount of fixed contributions must be transferred in one payment using the KBK for payment of the insurance part of the labor pension (calculated from the amount of the payer’s income, not exceeding the income limit of 300,000 rubles). Even in the case where an individual entrepreneur has submitted an application to the Pension Fund for dividing insurance contributions into an insurance and funded part or for transferring the funded part of contributions to a non-state pension fund.

BCC changes for 2020

Changes are expected in the KBK for 2020; now payers will have to indicate other codes in orders for the payment of contributions, penalties and interest.

New codes of the budget classifier of the Russian Federation were changed on January 1, the Ministry of Finance approved this resolution by a state order.

The reforms also affected the order, which led to other changes in state legislation.

You will see the new BCCs for 2020 in updated publications; such information is important for taxpayers and entrepreneurs.

The fact is that the budget classifier code is the main detail of the state payment; without knowing the required code, you will not make the payment.

It acts as a means of identifying the payment; it is used to determine the direction and ownership of the deposited funds.

It is important for every taxpayer to fill out the payment order correctly; the slightest mistake will affect the result of the payment.

In the order for the payment of contributions to extra-budgetary state funds (insurance), there is a special field called “104”, in which the twenty-digit budget classifier code is entered.

More often, payments with an error in filling out a payment order are classified as unknown receipts. To redirect your own payments, a reconciliation procedure with funds is carried out to identify excess funds and sources of income.

Tips for filling out a payment order to extra-budgetary social insurance funds

Accountants use cheat sheets to fill out payment orders when depositing funds into off-budget insurance funds.

This need arises due to the presence of abbreviations and abbreviated terms in the official statement. Use the prompts to fill out the papers. Abbreviations can be easily found on the Internet.

Using the table of new BCCs for 2020, you can easily determine the names of the fields and the purpose of the data.

It is worth noting that with each change in the budget classifier codes, the designations change, so you need to carefully monitor the publication dates of such tables.

Regulatory acts that relate to the procedure for paying penalties, interest and insurance premiums are also subject to change, so please read this information as well.

Today, the procedure for filling out a payment order is simplified using electronic resources.

Special web services will help every taxpayer easily fill out a payment order. Using this method, you will not independently determine the names of the fields or the purpose of the classifier code; the site will do this for you automatically. User participation when filling out a virtual payment order is minimized.

Pension sector payments

New BCCs for 2020 dictate changes in the areas of payments:

• pension sector contributions;
• insurance payments;
• fines;
• interest rates on tax payments.

Interest rates on insurance premiums are calculated based on the limit. In 2020, this limit was set at 711,000 rubles; today the limit has not been changed. For limit amounts, the interest rate in the Russian Pension Funds is twenty-two percent. Ten percent is charged on payments that exceed the state limit.

Article 58.2 regulates the standards and requirements for tariffs and interest rates for payments to extra-budgetary funds. General requirements apply to taxpayers, with the exception of a group of preferential payers or individuals with needs.

Previously, payers used a single code for interest rates of off-budget funds:

• limits;
• payments exceeding the limit.

The BCC for 2020 has changed; two codes are now used for two payment directions. Since 2014, funds have been received by the Pension Fund according to one statement. Previously, payments in this direction were divided into:

• insurance part of the pension fund;
• the accumulative part of the pension fund.

The BCC for 2020 is indicated based on the requirements of the insurance pension. The exception is if the established contribution base is exceeded; if it is exaggerated, the taxpayer will have to create two payments at once; this rule is regulated by Article 22. 2 of the law of the Russian Federation.

Budget classifier code for calculating compulsory pension insurance contributions

The Ministry of Finance of the Russian Federation published a refusal to distribute pension contributions into two parts at the end of 2015. In 2016, interest rates must be paid using a single code - 39210202010 061000160. Following this, the KBK table in 2020 for preferential and non-preferential payments is modified. The old version of the table looks like this:

These standards are regulated by Article 58.2, which explains the payment procedure and purpose of each monetary receipt to the extra-budgetary fund. To obtain information, it is necessary to systematically check innovations in state legislative aspects.

In case of late payments, the taxpayer will have to pay a penalty. To complete this operation, familiarize yourself with the budget classifier codes, since types of overdue payments are redirected according to state standards and requirements.

Article 25 regulates the procedure for paying penalties and interest.

Interest and penalties

Payment of penalties under state law is a mandatory condition for entrepreneurs and taxpayers when making payments to off-budget state funds. The taxpayer is faced with the need to pay interest for using the state installment plan or deferment.

The legislation guarantees these conditions to young entrepreneurs or businessmen whose business is under threat (risk of bankruptcy, natural disaster, man-made disasters). To find out the code for a particular type of payment in a given area, you need to refer to sections 14–17 of the classifier. Currently, two codes are used for penalties and interest.

The fact is that each subspecies has a unique code, this must be taken into account when filling out the form.

Note! In 2020, there was one budget classifier code for penalties and interest on insurance premiums. For these types of payments, codes are not divided into subtypes.

In 2016, other standards were introduced, now payments in this area are distributed among subtypes, the classification is as follows:

Payments to the Social Insurance Fund, interest and penalties on contributions

In 2020, payment codes in the Social Insurance Fund are not subject to changes; they remain the same, the classification is as follows:

But the interest and penalties in these areas have been changed; now the payment codes for overdue contributions have the following form:

As you can see, in one year the budget classifier of this area has undergone changes. Do not forget to pay attention to changes in the state register at the beginning of each reporting period, this way you will be able to avoid many problems and not pay penalties for incorrectly filling out the statement or for delays.

Fixing the amount of insurance premium payments

Fixed insurance premiums are a separate type of BCC, the nature of which is described in Article 14 of the law of the Russian Federation. Contributions of this type can be paid by individuals and legal entities that conduct private business, for example:

• lawyers;
• lawyers;
• notaries, prosecutors.

Medical professionals have the right to conduct private practice, but only with a license. In this area of ​​payments, there are limits and maximums that need to be taken into account when calculating a fixed payment.

Individuals pay a fixed amount of money to pension and insurance funds for themselves, which is why the tariffs are set differently. If the annual income of an individual or legal entity exceeds three hundred thousand rubles, then you need to contribute an additional one percent of the amount of income (in addition to the fixed amount of payments).

When calculating, you must not forget about the amount of payments; you cannot go beyond the maximum limit according to the state legislation of the Russian Federation.

In 2020, the Ministry of Finance developed a new code system for fixed amounts of contributions to state pension and insurance funds. Now you need to pay “for yourself” using specific codes that determine the direction and purpose of the funds.

Fixed contributions to the pension fund

Previously, entrepreneurs carried out the procedure for transferring contributions “for themselves”, using one payment order. According to Article 22.2, funds were credited to the insurance part of the Pension Fund, the use of the BCC was uniform for all types of payments.

Today, changes have occurred in this area; now two different budget classifier codes are used for limits (income up to three hundred thousand rubles) and for income exceeding the limit amount.

Do not forget that contributions from beneficiaries must be made no later than April 1, otherwise the taxpayer will be charged a penalty. For clarity, you need to compare the classifier codes of two years:

Today it is customary to use classifier codes from previous years, since the Ministry of Finance of the Russian Federation has not published any official changes in this area of ​​budget classification.

Penalties and interest on fixed contributions

Since 2020, penalties and interest on deferred payments of fixed tariffs are calculated using different budget classifier codes. The Treasury Department's order explains how the code system has changed, comparing 2020 and 2020. Each taxpayer should familiarize themselves in detail with the codes that must be indicated when paying interest for deferment or payment of penalties.

To pay penalties or interest for late or deferred payment in the new year, you need to use the budget classifier codes from the last column of the table!

Medical contributions

Entrepreneurs pay fixed contributions for themselves not only to insurance and pension funds. Individuals provide medical contributions on their own; the size of the single contribution does not depend on the size of the businessman’s income! The Ministry of Finance of the Russian Federation has introduced new changes; in 2020 you need to use the following set of codes:

Guided by the tips and instructions, you can easily navigate through all the classifier codes and correctly fill out payment forms.

Source: https://2016-god.com/izmeneniya-kbk-na-2016-god/

Insurance premiums of individual entrepreneurs for themselves for 2020 in the amount of 1% over 300,000 rubles

If the total income (total for all types of activities and all tax regimes) of an individual entrepreneur for 2020 exceeded 300 thousand rubles, from the amount of income minus 300,000 rubles it will be necessary to transfer 1% of insurance contributions to the Pension Fund no later than April 1, 2020. However, there is an upper limit on the amount of such contributions.

The maximum amount of all fixed contributions to the Pension Fund for 2020: 148,886.40 rubles.

From this amount you need to subtract fixed contributions for all individual entrepreneurs (in 2015) - 18,610.80 rubles.

The maximum contribution amount of 1% to the Pension Fund for 2020: 130 275,60

rubles

If your 1% for 2020 from the amount of income over 300 thousand rubles turned out to be more than 130,275 rubles. 60 kopecks, then by April 1, 2020, you in any case must pay only 130,275.60 rubles and not a penny more! If you have already overpaid, you should write to the Pension Fund an application to offset the amount of overpayment against insurance premiums in 2020 (the application form has changed).

Attention!
We pay contributions in the amount of 1% of the excess income only to the Pension Fund!

Failed changes

In the summer of 2020, the Russian Ministry of Finance amended Order No. 150n dated December 16, 2014, which defines budget classification codes, including when paying insurance premiums.

It was assumed that from January 1, 2020, quite a lot of new CBCs will appear for employers, entrepreneurs and other categories of the self-employed population.

However, by the end of last year, information appeared that the new BCCs for employers would not come into force. Argument: it is not possible in practice to implement the payment of contributions to different KBK from payments within the limit of 711,000 rubles. and above him.

In addition, uncertainty arose in the issue of comparing the amounts paid in this way with the existing RSV-1 form of the Pension Fund and the technologies of the Pension Fund.

It was also important that the need to pay to different BCCs would inevitably lead to an increase in labor costs and paperwork for policyholders - premium payers.

Therefore, the information that appeared in December about changes to the order of the Russian Ministry of Finance pleased both payers and employees of the Pension Fund of the Russian Federation.

Insurance premiums of individual entrepreneurs for themselves for 2020 in the amount of 1% over 300,000 rubles

As soon as the total income of individual entrepreneurs for all types of activities carried out and for all tax regimes exceeds 300,000 rubles from the beginning of 2016, you can begin to pay fixed insurance contributions to the Pension Fund in the amount of 1% of the amount exceeding 300 thousand. But you don’t have to rush. It is enough to pay only the fixed contribution amounts established for all individual entrepreneurs by December 31, 2016. And the amount of 1% will need to be transferred no later than April 1, 2020, immediately or in parts.

The maximum amount of contributions to the Pension Fund for 2020: 154,851.84 rubles.

From this amount you need to subtract fixed contributions to the Pension Fund for all individual entrepreneurs - 19,356.48 rubles.

The maximum contribution amount of 1% to the Pension Fund for 2020: 135 495,36

rubles

If your 1% from the amount of income for 2020 over 300 thousand rubles turned out to be more than the above amount in bold, then until 04/01/2017 you in any case must pay only 135,495.36 rubles and not a penny more! If you suddenly overpaid, submit an application to the Pension Fund to offset the amount of the overpayment against the payment of fixed contributions in 2020. If the overpayment is significant, you can write a request for a refund of overpaid insurance premiums. However, these applications can only be submitted after the end of 2020. Application forms change from time to time, please note.

Attention!
We pay contributions in the amount of 1% of the excess income only to the Pension Fund!

Medical fees

In January 2020, send medical contributions for December 2020 to a new special KBK 182 1 0211 160, and send the payment itself to the tax office. Indicate the Federal Tax Service Inspectorate as the recipient in the “Payment Recipient” field. In field 107, indicate MS.12.2016. This will indicate that you are paying December health insurance premiums. Here is a sample payment order.

In 2020, transfer medical contributions for December 2020 in rubles and kopecks.

Start adding the new BCC for medical premiums 182 1 0213 160 in the payment order starting with the payment of insurance premiums for January 2020.

How to calculate income under different tax regimes in 2020

In order to determine whether you need to pay something else for the past year to the Pension Fund of the Russian Federation or not, you need to calculate the income of the individual entrepreneur for the reporting period. If you apply only one tax regime, then there should be no problems. As a rule, by April individual entrepreneurs submit tax returns for the year, or at least they have already filled them out. In this case, the income of the individual entrepreneur, for the purpose of calculating insurance contributions to the Pension Fund in a fixed amount, is taken from the tax return:

• On OSNO - the amount in line 110 (clause 3.1) minus the amount in line 120 (clause 3.2) of sheet B
  of the 3-NDFL declaration;
  *

if you don’t want disputes, you can use the previous option and pay extra fees:

• On OSNO - line 030 (clause 2.1) of sheet B of
  the 3-NDFL declaration (KND Form 1151020);
• On the simplified tax system - with the object of taxation Income (USN 6%) line 113 of Section 2.1.1
  of the declaration;
• On the simplified tax system - with the taxable object Income-expenses (15% simplified tax system), line 213 of Section 2.2
  of the declaration;
• On UTII - the sum of lines 100 of all Sections 2
  of the declarations
  for 2020
  (we add up the amounts for these lines in the declarations for the 1st, 2nd, 3rd and 4th quarters);
• On the Unified Agricultural Tax - line 010 of Section 2
  of the declaration (Form according to KND 1151059);
• On PSN - potential income - tax base (indicated in the patent).

If you apply the UTII regime in several municipalities at once, you need to add up the calculated income for all UTII declarations for the year in all municipalities.

If an individual entrepreneur has received several patents for different types of activities, or in different regions of Russia, it is necessary to sum up the potential income for all patents received during the year.

If you use several tax regimes simultaneously for different types of activities, then you need to add up the income from them. The resulting amount will be the total income, from which 300 thousand rubles must be subtracted. Compare the remaining amount to the 1% cap for 2020 or 2020. If the balance is less than the maximum contribution amount, divide it by 100. You will get the amount in rubles and kopecks, which must be transferred to the Pension Fund by April 1, 2016 (for 2015) or 2020 (for 2016) inclusive.

*

Taking into account the Resolution of the Constitutional Court of the Russian Federation of November 30, 2020 No. 27-P. Just don’t forget to first calculate the benefits, since you will have to pay additional personal income tax and pay tax penalties, as well as submit updated returns.

13 Aug 2020 | Articles | Accountant | 35,038 | votes: 8

KBK for 2020 - budget classification codes that indicate in payment orders the payment of taxes and contributions in 2016. Including KBK for payment of the trade tax introduced in Moscow.

The new list of BCCs for 2020 was approved by orders of the Ministry of Finance of Russia dated December 16, 2014 No. 150n and dated June 8, 2015 No. 90n. It is these budget classification codes that must be indicated in payment orders for paying taxes in 2020. Whether the tax payment will be credited or not depends on whether the BCC is indicated correctly. This article contains all the KBK for taxes: KBK for personal income tax, KBK for income tax, KBK for payment of penalties for taxes, KBK for property tax, KBK for land tax, KBK for transport tax, new KBK for the payment of insurance contributions to the Pension Fund of the Russian Federation. , FFOMS and FSS, as well as KBK for the payment of trade taxes in the city of Moscow, all of them are presented in the form of a convenient table. But first, let's figure out what the KBK is, what they are needed for, and what do all these numbers mean?

What is KBC?

The abbreviation KBK stands for “budget classification code.” Simply put, this is a special code, the numbers in which are a tool for analyzing cash receipts into the state treasury. From a certain sequence of numbers you can find out where the payment came from, what its purpose is, who the recipient is, and for what purposes these funds can be redirected further.

The state budget is not a general account in which all incoming payments are accumulated. It has numerous “branches” between which government money is redistributed.

Let's look at how this happens using the example of transport tax. Payers of this tax are organizations and individuals. Taxes collected from legal entities are subsequently directed to transport infrastructure, ensuring road safety, and measures to improve the environmental situation. Citizens who pay transport tax finance the construction of new roads and the repair of old roads from their own pockets.

All incoming transport tax payments are “sorted” by budget codes, which gives the Federal Tax Service a clear picture of tax collection separately for individuals and legal entities, and in conjunction with the OKATO code, allows one to analyze the territorial distribution of payments.

Thus, the government has the opportunity to “monitor” the collection of payments for all items of state budget revenue and create estimates for its expenditure side. The budget classification code system is organized in such a way as to clearly relate to the country's budget structure.

Before the introduction of budget codes, the addressee and purpose of payment were indicated in receipts, but it was not possible to analyze the necessary information using such meager data. Today, thanks to the KBK, it is possible to trace the fate of every penny that entered the government “box”: where the money came from and where it was redirected. And this, in turn, greatly facilitates the work of government agencies in budget planning and cash flow management.

Decoding codes

The budget code includes 20 digits, included by category in 4 information blocks:

• administrative;
• profitable;
• program;
• classifying.

Administrative section

The first part of the 3-digit code represents the sign of the main payment administrator (that is, the addressee at whose disposal the funds are received). So, in the case of taxes, the digital combination “182” is used, when transferring insurance contributions to the Social Insurance Fund - “393”, to the pension fund and compulsory medical insurance fund - “392”.

Revenue part

The income block contains several numerical subgroups:

1. The first digit of the income part (or the 4th digit of the code) is the type of income. A payment in the form of a tax is denoted by one, gratuitous funds - “2”, income from business - “3”;
2. The next two digits indicate the purpose of payment (income subgroup), for example: 01 – income taxes; 06 – property taxes; 08 – state duties; 12 – fees for environmental management; 16 – payment of fines, etc.;
3. This is followed by an article (2 characters) and a sub-article (3 figures) of income, corresponding to the Russian Budget Code;
4. The last 2 characters of the income block determine the level of the recipient’s budget (federal, regional, local, pension and others).

Program block

A 4-digit digital code, called a “program” (or subprogram), details the type of payment received in budget revenue. In 2020, the designations in the KBK program block indicate:

• for taxes - “1000”;
• for penalties - “2100”;
• for percent - “2200”;
• for fines - “3000”.

Classifying section

The last block, consisting of 3 digits, correlates the payment with a code according to the classification of economic activity: 110 – tax revenues; 160 – social contributions; 153 – tranches from international financial institutions and others.

Thus, knowing the principle of compiling the KBK, it is not difficult to learn to “read” these obscure digital chains, for example, the transport tax code for organizations 182 1 0600 110 is deciphered as follows:

• 182 – means transfer to the budget;
• 1 – receipt in the form of tax;
• 06 – refers to property taxes;
• 04 – budget item number;
• 011 – subarticle of the budget code;
• 02 – the recipient of the funds is the budget of the subject of the federation;
• 1000 – tax payment;
• 110 – refers to state tax revenues.

KBK for 2020 for the transfer of taxes and fees

BCC for 2020 for payment of state duty

Tags: excise taxes state duty UTII ESKHN land tax KBK property tax income tax taxes VAT NDFL pension fund payment insurance premiums trade tax transport tax USN FSS FFOMS

votes: 8

Decoding kbk

Each budget code consists of 20 digits, with which you can decipher the KBK. The code consists of four information blocks, divided by digits:

• Administrative section.
• Revenue part.
• Program block.
• Classifying section.

Let's look at what each block means.

Administrative

The administrative part of the code consists of the first 3 digits; it is necessary to establish the payment indicator where the funds will be sent:

• “393” – money is sent to the Compulsory Medical Insurance Fund.
• “392” – pension fund payment.
• “182” – tax payments.

Revenue part

The block consists of 10 digits, and is also divided, in this case into four subgroups:

1. The fourth digit or the first in this group determines the type of income. Tax payments are indicated by the number “1”, transfer of gratuitous amounts of money - “2”, receipts from business - “3”.
2. The purpose of the payment is indicated by the next two digits, so income tax will be designated as “01”, property tax “06”, state duties “08”, fees collected for the use of natural resources are coded “12”, fines “16” and so on .
3. 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.
4. The recipient's budget level is determined in the last 2 characters of the block, for example, local, federal, pension and others.

Program

The block details the type of payment, consists of 4 digits, is called “subroutine” or “program”, so in 2020 its following values ​​are indicated:

• “1000” applies for taxes.
• “2100” – penalty payments are determined.
• “2200” is for percent.
• “3000” – applied when paying fines.

Classifying section

The last block, consisting of 3 digits, contains information that determines the classification of the payment according to its economic profitability:

• When making tax payments, indicate 110.
• With social contributions - 160.
• In the case of a tranche from international finance. institutes 153.
• And others.

Now you can read the budget code, knowing the principle of its compilation. For example, property tax, code 182 1 06 02010 02 1000 110, will be deciphered as follows:

• 182 – making a tax payment.
• 1 – tax payment.
• 06 – property tax.
• 02 – indicates the budget line number.
• 010 – the number of the subarticle is indicated.
• 02 – the recipient of the funds is indicated – in this case it is a subject of the federation.
• 1000 – making a tax payment.
• 110 – determines that the payment is made to pay taxes.

New BCCs for 2020 on taxes and fees

KBK 2020 – Income Tax

KBK 2020 – personal income tax