). In our tables you will find all the codes budget classification, necessary for correctly filling 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 as usual. 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 premiums on 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 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 income received from foreign organizations dividends	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
User fee 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 environment	048 1 12 010х0 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 profit of controlled entities foreign companies	182 1 01 01080 01 1000 110*

Instructing the KBK when paying penalties and fines

By general rule when paying a penalty 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

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 for additional tariff. 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	Behind 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
Contributions to health insurance	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

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 represents digital code, thanks to which departments can establish the purpose of the payment, where it came from, and to what purposes it can subsequently be transferred cash and who is their addressee.

IN 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”, the transfer of gratuitous sums of money- “2”, income 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 separate accounting revenues from taxes, penalties, 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. Specifically, 110 is tax revenues, 150 - gratuitous receipts, 170 - income from operations 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, carrying out labor activity for hire from individuals based on 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 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 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
Penalty by 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 assessment
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 borders 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 Constitutional Court RF	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 Supreme Court RF	182 1 08 03020 01 1000 110
for state registration: - organizations; - entrepreneurs; - changes made to the constituent documents; - liquidation of an 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, certification, provided for by law RF, 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

Payment Description	KBK
for violation of laws 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 of the 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 objects gambling business provided for in Article 129.2 of the Tax Code of the Russian Federation	182 1 16 03020 02 6000 140
behind 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 state laws off-budget funds and about specific types of mandatory social insurance, budget legislation (in terms of the budget of the Pension Fund of the Russian Federation)	392 1 16 20010 06 6000 140
exhibited Pension Fund RF 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 region government regulation production and circulation of ethyl alcohol, alcoholic, 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 working with cash, maintaining 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 laws on state registration 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

You all know that from January 1, 2017, the administrator of insurance contributions for compulsory pension, medical and social insurance has changed. Instead of the Pension Fund and the Social Insurance Fund, it is now the Federal Tax Service of Russia. Therefore, all contributions in 2017 (except for contributions “for injuries”) need to be transferred not to the funds, but to the tax office.

Novyk KBK on insurance premiums to the Federal Tax Service in 2017

In order for contributions to reach the correct addressee, the correct budget classification code must be indicated in the payment slip (field 104). Since the Tax Service has become this addressee since 2017, the BCC has changed. Back in December last year, the Russian Ministry of Finance issued Order No. 230n dated December 7, 2016 (hereinafter referred to as Order No. 230n), establishing new KBK, including and to pay insurance premiums in 2017, and submitted it for registration to the Ministry of Justice. 01/12/2017 The Order on the BCC was recognized as not requiring registration and came into force from the date of its signing ().

Note!
To pay insurance premiums in 2017 for December 2016, as well as periods that expired before 01/01/2017, one KBK is used, and for periods starting from 2017 (January, February, etc.) - other KBK.

New KBK differ from old ones, first of all, in the administrator code. Previously, when transferring contributions to the Pension Fund, you indicated the first three digits of the KBK “392”, and in the Social Insurance Fund - “393”. Now they have been replaced by the Russian Federal Tax Service code - “182”.

In addition, for KBK intended for payments for periods starting from 2017, the code of the income subtype group has changed (14 - 17 digits of KBK). You can see all this in the tables below.

Table 1 - KBC for employers to pay insurance premiums for employees in 2017

Payment
Contributions	182 1 02 02010 06 1000 160	182 1 02 02010 06 1010 160
Penalty	182 1 02 02010 06 2100 160	182 1 02 02010 06 2110 160
Fines	182 1 02 02010 06 3000 160	182 1 02 02010 06 3010 160
Contributions	182 1 02 02101 08 1011 160	182 1 02 02101 08 1013 160
Penalty	182 1 02 02101 08 2011 160	182 1 02 02101 08 2013 160
Fines	182 1 02 02101 08 3011 160	182 1 02 02101 08 3013 160
Compulsory social insurance
Contributions	182 1 02 02090 07 1000 160	182 1 02 02090 07 1010 160
Penalty	182 1 02 02090 07 2100 160	182 1 02 02090 07 2110 160
Fines	182 1 02 02090 07 3000 160	182 1 02 02090 07 3010 160

Also, in Order No. 230n, the Russian Ministry of Finance provided for new BCCs for payment pension contributions at an additional rate for workers - “harmful workers”. Please note that employers who have carried out a special assessment of working conditions use different codes than those who have not carried out a special assessment.

Table 2 - KBC for employers to pay pension contributions for employees at an additional rate in 2017

Payment	The tariff does not depend on the special assessment	The tariff depends on the special assessment
Contributions at an additional rate for insured persons employed in the work specified in clause 1, part 1, article 30 Federal Law dated December 28, 2013 No. 400-FZ (list 1)	182 1 02 02131 06 1010 160	182 1 02 02131 06 1020 160
Contributions at an additional rate for insured persons employed in the work specified in paragraphs. 2-18 Part 1 Article 30 of the Federal Law of December 28, 2013 No. 400-FZ (list 2)	182 1 02 02132 06 1010 160	182 1 02 02132 06 1020 160

Table 3 - KBC for individual entrepreneurs to pay insurance premiums “for themselves” in 2017

Payment	KBC for payment of insurance premiums for periods before 2017	KBC for payment of insurance premiums for periods from the beginning of 2017
Mandatory pension insurance
Contributions in a fixed amount (minimum wage* x 26%)	182 1 02 02140 06 1100 160	182 1 02 02140 06 1110 160
Contributions of 1% on income over RUB 300,000.	182 1 02 02140 06 1200 160
Penalty	182 1 02 02140 06 2100 160	182 1 02 02140 06 2110 160
Fines	182 1 02 02140 06 3000 160	182 1 02 02140 06 3010 160
Compulsory health insurance
Contributions in a fixed amount (minimum wage* x 5.1%)	182 1 02 02103 08 1011 160	182 1 02 02103 08 1013 160
Penalty	182 1 02 02103 08 2011 160	182 1 02 02103 08 2013 160
Fines	182 1 02 02103 08 3011 160	182 1 02 02103 08 3013 160

<*>For the purpose of calculating fixed insurance premiums by entrepreneurs, from January 1, 2017, a minimum wage of 7,500 rubles is applied.

Notice!
In 2017, payments for insurance premiums against industrial accidents and occupational diseases, as well as penalties and fines for them, as before, must be sent to Social Insurance. Therefore, the BCC for their payment has not changed.

Table 4 - KBK for payment of contributions “for injuries” for employees (penalties and fines on them) in 2017

Deadlines for payment of insurance premiums in 2017

In accordance with clause 3 of Article 431 of the Tax Code of the Russian Federation, insurance premiums for the past calendar month are transferred to the budget until the 15th day (inclusive) of the next calendar month. If the payment deadline falls on a weekend or non-working holiday, then tax liability is executed on the next working day (clause 7, article 6.1 of the Tax Code of the Russian Federation).

Thus, insurance premiums in 2017 must be transferred no later than the dates indicated in Table 5.

Table 5 - Deadlines for payment of insurance premiums to the Federal Tax Service in 2017

Period for which payment is made	Deadline payment
December 2016	Until January 16, 2017
January 2017	Until February 15, 2017
February 2017	Until March 15, 2017
March 2017	Until April 17, 2017
April 2017	Until May 15, 2017
May 2017	Until June 15, 2017
June 2017	Until July 17, 2017
July 2017	Until August 15, 2017
August 2017	Until September 15, 2017
September 2017	Until October 16, 2017
October 2017	Until November 15, 2017
November 2017	Until December 15, 2017
December 2017	Until January 15, 2018

So, in 2017:

1. Transfer contributions for compulsory pension, medical and social insurance (with the exception of contributions “for injuries”) to the Federal Tax Service at the place of registration according to the new BCC:
. transfer contributions for December 2016 with a payment deadline in January 2017 via KBK with the new administrator code “182” - Federal Tax Service of Russia; BCC numbers from 4 to 20 remain unchanged (with the exception of pension contributions at additional tariffs);
. transfer contributions for periods starting from 2017 using the KBK with the new administrator code “182” - the Federal Tax Service of Russia and the new code of the income subtype group;
2. Transfer contributions “for injuries” to territorial branches FSS according to the previous KBK;
3. Transfer contributions to the Federal Tax Service and the Social Insurance Fund no later than the 15th day of each month.

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 details in payment and bank 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 in 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. Change for calculating old age pension individual entrepreneurs caused by an increase in the minimum wage ( minimum size wages in 2017 are 7,500 rubles), and not by increasing 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 systems taxation and government 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:

1. 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 by new KBK (182 1 02 02140 06 1200 160).
2. 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. Receipt of payment occurs already on the details tax inspectorates. 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.