KBK Personal Income Tax 2017 for employees is designed to correctly route payments to the budget through a payment order. Entering incorrect information into the KBK column may result in non-crediting of the tax amount and the formation of debt.

For timely payment of personal income tax, a payment order to the bank can be used. This will allow the necessary amounts to be debited from his account for automatic tax payment without the payer’s direct participation. BCC is entered in line 104 of the payment order.

The personal income tax code varies depending on the category and method of income received. It can determine the budget classification for a tax agent, an individual engaged in business or the provision of legal services. There are many types of numbers, so it is very important to correctly enter the required numbers in this field.

Code for budget classification

The code is a series of 20 digits and is used to control all profits and expenses of both individuals and legal entities in Russia.

The list of BCCs can be easily found in special regulations. But in order to avoid mistakes in the future, it is best to understand the structure of the code. This will allow you to record it without the help of third-party documents.

KBK structure

The code for budget classification by income has the following pattern:

• Code of the head of the expense or income item.
• Type of profit.
• Program.
• Economic classification.

The value of the head (administrator) of income for personal income tax is 182. The type of profit received contains:

• group (value 1);
• subgroup (for paying taxes - 01, profit from the activities of individual entrepreneurs - 03, charity - 02);
• article (02);
• under the article (010-040);
• budget type element.

Budget type element

The element for designating the budget into which the payment is received has the following codes:

• code 01 for the budget of the Russian Federation;
• code 02 for payment to the budget of the region, region, republic;
• code 03 for local budget;
• code 04 for the state budget of the urban district;
• code 05 for the area;
• code 06 for the pension fund of our country;
• code 07 for insurance;
• code 08 for federal health insurance;
• code 09 for the budget of the local health insurance fund;
• code 10 for the locality budget.

Classification elements have two categories: profit subtype and transaction item (value 110).

The profit subtype (signs 14 to 17) has the following meanings:

• 1000 for taxation;
• 2100 for payment of penalties, interest;
• 3000 to pay fines.

In total, the entire BCC has an approximate form: 182 (administrator) -1 (income group) -01 (tax subgroup) -02 (profit item) -010 (under income item) -01 (income type element - federal budget) -1000 ( subtype of profit) -110 (operations item).

KBK for personal income tax

The code for budget classification for tax on any income of individuals will differ by group of direct payment of taxes, as well as penalties or fines. In addition, it is different for entrepreneurs and private lawyers, tax agents, non-residents of the Russian Federation and other legal entities. You should be very careful about filling out cell 104 of the payment order, so as not to end up in debt to the Federal Tax Service inspector.

BCC for personal income tax for tax agents (except for the income of lawyers, notaries and persons providing such services, income from the sale of personal property) (income sub-item 010) - 182-1-01-02-010-01-1000-110. To pay tax penalties - 182-1-01-02-010-01-2100-110. Fines - 182-1-01-02-010-01-3000-110. A referral to this code is usually written if you pay tax for the employees of your company.

KBK for personal income tax for lawyers, individual entrepreneurs (income sub-item 020) - 182-1-01-02-020-01-1000-110. Penalty - 182-1-01-02-020-01-2100-110. Fines for this category of income are 182-1-01-02-020-01-3000-110. This type of CBC is most often used by individual entrepreneurs.

KBK Personal Income Tax for persons who are not registered as tax agents, sell their own property, residents of the Russian Federation who receive profit outside the country, taxes on winnings paid by the organizer, on income from rewards, to the heirs of authors of tangible and intangible art, science (under income item 030) - 182-1-01-02-030-01-1000-110. BCC for penalties - 182-1-01-02-030-01-2100-110. Payment of fines for this type of profit - 182-1-01-02-030-01-3000-110. This is a general BCC for individuals not registered as individual entrepreneurs. It is written to pay taxes on variable income.

BCC for tax in the form of advances on profits earned by a non-resident of the Russian Federation (under profit item number 040) - 182-1-01-02-040-01-1000-110. Payments of penalties to non-residents of Russia - 182-1-01-02-040-01-2100-110. KBC for payment of fines - 182-1-01-02-040-01-3000-110.

As you can see, it is not difficult to remember the main elements and meanings of the code and alternate them for different legal entities and profit categories.

KBK for shareholders

The BCC for tax for shareholders and persons receiving dividends depends on the type of taxpayer.

• for persons acting as a tax agent for any transactions - 182-1-01-02-010-01-1000-110;
• for an individual who owns shares - 182-1-01-02-030-01-1000-110.

KBK this year

The code has not undergone any changes over the past year. Therefore, the values ​​of the past 2015 and the end of 2014 (after December 16, 2014) are as relevant as the current ones. The innovations affected only the personal income tax itself, its payment and the new form.

Let us remind you that now it is necessary to pay personal income tax for employees until the next day after salary payment (inclusive). This does not apply only to sick leave, maternity leave or vacation. Payment of tax on these amounts can be carried out throughout the month.

The Ministry of Finance approved new BCCs for personal income tax in 2017 for employees. In total, 4 BCCs have been established for personal income tax. Check the codes in our table to ensure you pay tax correctly for your employees. A sample personal income tax payment order will help you check whether you have chosen the correct KBK.

To transfer money to the budget to pay personal income tax, you will need to issue a payment document in which you need to fill in a number of details. One of these details is the budget classification code - KBK.

This is field number 104. In our material we will offer current codes by which personal income tax must be transferred in 2017.

Which BCCs should I use to pay personal income tax for employees in 2017?

The Tax Service suggests making calculations using the following codes

Table No. 1. KBK for personal income tax for employees in 2017.

Payment Description	KBK
Personal income tax on income paid by a tax agent, except for income taxed in accordance with Articles 227, 227.1 and 228 of the Tax Code of the Russian Federation (payment amount, arrears, debts)	18210102010011000 110
Personal income tax on income paid by a tax agent, except for income taxed in accordance with Articles 227, 227.1 and 228 of the Tax Code of the Russian Federation (penalties on the corresponding payment)	18210102010012100 110
Personal income tax on income paid by a tax agent, except for income taxed in accordance with Articles 227, 227.1 and 228 of the Tax Code of the Russian Federation (interest on the corresponding payment)	18210102010012200 110
Personal income tax on income paid by a tax agent, except for income taxed in accordance with Articles 227, 227.1 and 228 of the Tax Code of the Russian Federation (amounts of monetary penalties (fines) for the corresponding payment)	18210102010013000 110
Personal income tax on income paid by a tax agent, except for income taxed in accordance with Articles 227, 227.1 and 228 of the Tax Code of the Russian Federation (other income)	18210102010014000 110
Personal income tax on income paid by a tax agent, except for income taxed in accordance with Articles 227, 227.1 and 228 of the Tax Code of the Russian Federation (payment of interest accrued on the amounts of excessively collected (paid) payments, as well as in case of violation of the deadlines for their return)	18210102010015000 110

All KBK for personal income tax in 2017

A total of 4 KBK codes have been approved for personal income tax. They were established by Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n.

Important! The Ministry of Finance introduced 12 new BCCs - look at the latest changes in the large KBK table for 2017.

Table No. 2. KBK for personal income tax in 2017.

Payment Description
Personal income tax on income the source of which is a tax agent, with the exception of income in respect of which the calculation and payment of tax are carried out in accordance with Art. Art. 227, 227.1 and 228 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 individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, and other persons engaged in private practice in accordance with Art. 227 Tax Code of the Russian Federation	182 1 01 02020 01 1000 110
Personal income tax on income received by individuals in accordance with Art. 228 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 activities for hire on the basis of a patent in accordance with Art. 227.1 Tax Code of the Russian Federation	182 1 01 02040 01 1000 110

How to find out whether a personal income tax payment will fall into the required budget

Dangerous! If you make a mistake in the BCC, the tax authorities will not count the tax. Test yourself with

To ensure that the payment is accurately included in the personal account of the tax authorities, check:

• did you correctly indicate the BCC for personal income tax for 2017,
• payer status,
• period and other fields.

Our cheat sheet will help you with this. The structure of the budget classification code encrypts important information about the payment:

• for which tax should be credited;
• what budget?
• type of payment, etc.

This is written in detail in the Directives of the Ministry of Finance of Russia (order 07/01/13 No. 65n). The entire code consists of 20 bits (digits), which are grouped in a certain sequence. Each such group determines one criterion by which money is credited to a particular budget for a specific tax. What allows the tax agent to transfer money to KBC for personal income tax in 2017.

For example, numbers in the code from 4 to 6 carry information about the payment, about which tax the funds should be credited against. And the group of categories from 14 to 17 are responsible for the type of payment, tax, penalty or interest.

When filling out the payment slip (field 104), you need to very carefully enter the BCC for personal income tax in 2017, since an error in even one digit will lead to incorrect posting of the payment in the budget. Either it is included in a completely different budget or tax, so we have made a reminder for you that will help you correctly formulate your payment order.

PC "Taxpayer PRO"

PC "Taxpayer" - is intended for maintaining accounting records, preparing accounting and tax reporting to the Federal Tax Service, Pension Fund of the Russian Federation, Social Insurance Fund, FSRAR in electronic form on magnetic or paper media in approved forms and formats, including for transmission via telecommunication channels (TCC) with an electronic digital signature (EDS).

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What's new?

In printed forms for pay slips, a new document has been added - a log of the issuance of pay slips

The ability to upload documents from the seller (invoices, UPD, Acts, TORG-12, etc.) into the program information base via electronic document management (EDF) according to approved formats (Accounting-EDO menu) has been implemented.

When calculating/recalculating vacation and vacation compensation, printing of a non-unified form for calculating average earnings has been added

New indicators in the "Counterparty Monitoring" section. Improved stability.

Added a new mode: "Salaries and personnel -> Calculation of dividends"

The ability to import from Bukhsoft Simplified System software has been added to the "Import from Bukhsoft programs" mode

Import of data from BukhSoft software products has been implemented. Menu "Settings and service", "Import, export", "Import from Bukhsoft programs"

Implemented output of form P-4 (statistics) to magnetic media

Tax return on the estimated income of an individual (form 4-NDFL, KND 1151021). New format 5.03.

Tax return for value added tax (VAT, knd 1151001). New format 5.06.

New form for corporate property tax. Format 5.05. Applicable from the first quarter of 2019.

A new mode has been added: Reporting, taxes and contributions -> 2-NDFL -> Certificates to different OKTMO. Designed to generate 2-NDFL certificates for 2018 for different OKTMO in different month ranges

KBK for personal income tax for 2017

In order to successfully carry out financial transactions of insurance and taxation, you need to correctly prepare payment documents. In accordance with Orders of the Ministry of Finance of Russia No. 65 of July 1, 2013 and No. 230 of December 7, 2016, a number of new BCCs were introduced in relation to insurance premiums, while the BCCs for personal income tax for 2017 did not undergo any changes.

Features and purpose

Budget classification codes are a combination of numbers that are used by accountants, employees of banks and budgetary organizations to carry out financial transactions and transfers. BCCs are designed for the convenience of grouping income/expenses that go to the budget. To create such codes, the Budget Code of Russia is used.

KBC are also designed for the correct interpretation of data on payments made. This gives a lot of advantages:

• error-free execution of payment transactions;
• tracking the history of financial transfers;
• facilitating the work of government services;
• proper planning and budget distribution, financial flow management;
• fixing arrears of payments.

Indication of KBK in payments

The digital codes discussed are indicated in specific fields of payment documents intended for taxation, deduction of penalties, insurance and penalties. In the current year 2017, codes are indicated in field No. 104. When filling out orders, it is necessary to correctly enter the digital combinations, since the slightest mistake will result in the money being transferred to the wrong account.

In accordance with Order of the Ministry of Finance No. 65, BCC includes 20 digits. Each group has its own purpose

• 1-3 - codes for indicating the recipients of financial investments (branches of the Federal Tax Service, Social Insurance Fund, Pension Fund). Thus, payment of taxes according to certificate 2 of personal income tax 2017 requires indicating the number “182”, contributions to the Pension Fund - “392”.
• 4 – category of money transfers.
• 5-6 - tax codes (payment of insurance - “02”, excise tax - “03”, state duties - “08”).
• 7-11 - income classes and subclasses.
• 12-13 - budget category for the receipt of funds (Federal level - “01”, regional - “02”, municipal - “03”, “04” and “05”).
• 14-17 - reasons on the basis of which the financial transaction is carried out (basic payment - “1000”, penalties - “2100”, fines - “3000”, interest - “2200”).
• 18-20 - income of government departments (taxes - “110”, gratuitous charges - “150”).

Table with KBK for personal income tax

Tax name	Type KBK	Code
Personal income tax on income the source of which is a tax agent, with the exception of income in respect of which tax is calculated and paid in accordance with Articles 227, 227.1 and 228 of the Tax Code of the Russian Federation1	Tax	182 101 02010 01 1000 110
	Penalty	182 101 02010 01 2100 110
	Fines	182 101 02010 01 3000 110
Personal income tax on income received by citizens registered as: - entrepreneurs; - private notaries; - other persons engaged in private practice in accordance with Article 227 of the Tax Code of the Russian Federation	Tax	182 101 02020 01 1000 110
	Penalty	182 101 02020 01 2100 110
	Fines	182 101 02020 01 3000 110
Personal income tax on income received by citizens in accordance with Article 228 of the Tax Code of the Russian Federation	Tax	182 101 02030 01 1000 110
	Penalty	182 101 02030 01 2100 110
	Fines	182 101 02030 01 3000 110
Personal income tax in the form of fixed advance payments on income received by non-residents employed by citizens on the basis of a patent in accordance with Article 227.1 of the Tax Code of the Russian Federation	Tax	182 101 02040 01 1000 110
	Penalty	182 101 02040 01 2100 110
	Fines	182 101 02040 01 3000 110
Personal income tax on income paid by a tax agent, except for income taxed in accordance with Articles 227, 227.1 and 228 of the Tax Code of the Russian Federation (other income)	Tax	182 101 02010 01 4000 110
	Penalty	-
	Fines	-
Personal income tax on income paid by a tax agent, except for income taxed in accordance with Articles 227, 227.1 and 228 of the Tax Code of the Russian Federation (payment of interest accrued on the amounts of excessively collected (paid) payments, as well as in case of violation of the deadlines for their return)	Tax	182 101 02010 01 5000 110
	Penalty	-
	Fines	-

In 2017, no significant amendments were introduced to the Tax Code of the Russian Federation regarding work with income tax, regarding its deduction from payments to employees to the state budget. Income tax is subject to deduction on various bases for various BCCs that are relevant in 2018.

At the same time, the procedure for deducting personal income tax has a number of features. From the article you will learn which KBK to transfer personal income tax for employees in 2018 and whether the budget classification codes have undergone any changes.

General information about withholding and paying personal income tax

Article 226 of the Tax Code of the Russian Federation imposes the following requirements for income tax that must be observed:

1. Personal income tax must be withheld after the employee has received the main payments (in particular, wages) no later than 24 hours.

2. Income tax withheld from employees on sick leave (on vacation) must be transferred to the budget no later than the last day of this month.

Personal income tax must be transferred to the Federal Tax Service:

• at the place of registration - for organizations;
• at the place of residence - for individual entrepreneurs;
• at the place of business - for individual entrepreneurs and organizations that operate on the Patent Tax System (PTS) or on the Unified Tax on Imputed Income (UTI).

Please note that organizations and individual entrepreneurs must submit Form 6-NDFL every quarter. The document should reflect all deductions (deductions) for employees.

KBK for personal income tax in 2018 for employees

The BCC for personal income tax for employees in 2018 did not undergo changes and the valid codes are those that were approved by Order of the Ministry of Finance No. 65n dated July 1, 2013 (latest edition).

Deductions for individuals must be paid to various BCCs, depending on:

• depending on the type of payment;
• tax payer status.

BCCs may also differ depending on which persons were paid the material reward:

• working in accordance with the contract;
• or who are foreign citizens.

We invite you to familiarize yourself with the KBK table for the payment of personal income tax (including fines and penalties for organizations and individual entrepreneurs in 2018:

KBC on insurance premiums in 2018 for employees

As was the case in 2017, in 2018 taxpayers must pay insurance premiums to the Federal Tax Service. We invite you to look at the KBK tables on insurance premiums for employees in 2018 (at the general, reduced, and additional rates):

Payment type	KBK at an additional rate (for employees who work in hazardous working conditions)	KBK at an additional rate (for employees who are engaged in heavy/hazardous work)
Insurance premiums at an additional rate that does not depend on the results of a special labor assessment	182 1 02 02131 06 1010 160	182 1 02 02132 06 1010 160
Insurance premiums at an additional rate based on the results of a special labor assessment that was carried out	182 1 02 02131 06 1020 160	182 1 02 02132 06 1020 160
	182 1 02 02131 06 2100 160	182 1 02 02132 06 2100 160
	182 1 02 02131 06 3000 160	182 1 02 02132 06 3000 160

If it is necessary to pay additional insurance contributions for an employee’s funded pension, this can be done using the following CBC:

• at the expense of the employee’s funds - 392 1 02 02041 06 1100 160;
• at the expense of the employer's funds - 392 1 02 02041 06 1200 160.

KBK for fixed payments to individual entrepreneurs “for themselves” in 2018

Individual entrepreneurs who pay insurance premiums in a fixed amount “for themselves” in 2018 to the Federal Tax Service must transfer funds to the following budget classification codes:

Payment type	pension insurance	health insurance
Insurance premiums	18210202140061110160	18210202103081013160
	18210202140062110160	18210202103082013160
	18210202140063010160	18210202103083013160

Individual entrepreneurs who need to pay additional contributions to compulsory pension insurance in the amount of 1% of the amount of income received over 300,000 rubles should use KBK 18210202140061110160.

As for individual entrepreneurs’ contributions “for themselves” to the Social Insurance Fund (for temporary disability and in connection with maternity), they have the right to transfer these payments on a voluntary basis.

BCC must be indicated in field 104 payment slips for income taxes.

When filling out a payment order for the payment of personal income tax, check whether you have correctly indicated the BCC in field 104. If the budget classification code is indicated incorrectly, the payment will be classified in the wrong category. This means that it will have to be clarified later.

KBK NDFL 2017 for employees have not undergone any changes, maintaining the same list of possible encodings for use. The list of payment details also remained similar to last year, and therefore there should not be any major difficulties when preparing documents for transfer.

What changes has personal income tax undergone in recent years?

Most of the adjustments in the order of tax assessments and transfers are related to updates to the Tax Code of the Russian Federation. Income tax was no exception, and most of the changes affected the mechanism for its payment. In particular, a rule was introduced requiring the transfer of personal income tax on the first working day following the day of payment of income to employees in cash and in kind. At the same time, a special procedure was established for disability benefits and vacation pay: in this case, the tax transfer can be carried out until the end of the month in which the income was received.

A new reporting form 6-NDFL has appeared, which tax agents are required to prepare and submit every quarter. It contains data on accrued and paid income, as well as the amounts of tax withheld and transferred to the budget, broken down by date.

What has changed in the KBK personal income tax for individuals in 2016-2017

Action KBC for personal income tax in 2016-2017 regulated by Order of the Ministry of Finance of the Russian Federation dated December 16, 2014 No. 150n. It defines the composition and content of the codes that all tax agents must use when remitting income taxes for their employees. Any significant changes for the period 2016–2017. didn't happen.

What influences the choice of KBK for personal income tax 2017 in a payment order

The choice of budget classification code for a payment order is determined by a wide list of parameters.

Firstly, the payer status affects the BCC:

• tax transfer can be made by individuals (individual entrepreneurs and private practitioners) on their own behalf ;
• tax transfer can be carried out by legal entities or individual entrepreneurs - tax agents for employees - KBK NDFL-2017 will be given below.

Secondly, the type of enumeration is of great importance, in particular, it can be:

• sending personal income tax by tax agents;
• independent payment of personal income tax by entrepreneurs based on the results of their activities for the year;
• independent payment of tax to the budget by individuals for other reasons.

Another important point is the purpose of the transferred amount. This could be a tax, penalty or fine. Incorrect code reflection based on any of the specified parameters may result in additional penalties.

Current values ​​of BCC for personal income tax for employees in 2017

As we have already noted, KBK for personal income tax for 2017 changes did not endure. For tax agents they will be as follows:

182 1 01 02010 01 1000 110 - KBK for personal income tax in 2017 for employees;

182 1 01 02010 01 2100 110 - KBC for transferring penalties;

182 1 01 02010 01 3000 110 - KBC for paying off fines.

***

Despite the innovations that have taken place in the Tax Code regarding personal income tax, see what are the changes in the KBK personal income tax in 2017 occurred, it is impossible, since they simply did not exist.