CBC for personal income tax for legal entities. Kbk for personal income tax payment

In field 104 of the payment order (Appendix 3 to Bank of Russia Regulations 06/19/2012 N 383-P), the payer must indicate the BCC to which this or that tax/contribution is transferred.

The choice of KBK for personal income tax depends on who exactly transfers this tax.

KBK NDFL-2019 for employees

If personal income tax is transferred to the budget by an organization or individual entrepreneur as a tax agent, then the BCC in the payment order will be as follows: 182 1 01 02010 01 1000 110.

By the way, you will find a sample payment order for personal income tax transferred from payments to employees in.

KBK NDFL for individual entrepreneurs for themselves

If an individual entrepreneur pays tax on his income on the OSN, then in field 104 of the payment slip he must indicate 182 1 01 02020 01 1000 110.

KBK personal income tax of an individual

In some situations, an ordinary individual (not an individual entrepreneur) has to pay personal income tax on his own (clauses 1-4 of Article 228 of the Tax Code of the Russian Federation). For example, when selling real estate, the period of ownership of which does not provide exemption from personal income tax (clause 17.1, article 217, article 217.1 of the Tax Code of the Russian Federation). In this case, the individual must indicate the BCC in the payment document 182 1 01 02030 01 1000 110.

KBK NDFL-2019: dividends

When paying personal income tax on dividends, KBK also depends on who remits the tax:

It is worth noting here that, in principle, an individual will not have to think about which BCC to indicate. After all, in theory, the personal income tax on dividends paid should be withheld by the tax agent, and even if he does not do this, the individual will not have to independently declare income in the form of dividends. And he will pay personal income tax on the basis of a notification received from the Federal Tax Service (Clause 6 of Article 228 of the Tax Code of the Russian Federation), which will indicate the necessary BCC.

KBK NDFL: payment of penalties and fines

When transferring penalties/fines, the payer indicates the following BCCs.

From this material you will learn how to indicate the details of the tax office and the KBK NDFL 2017 for employees on the payment slip. The Federal Tax Service data depends on whether the company has separate divisions.

How to provide the details of the Federal Tax Service when transferring personal income tax 2017 for employees

How to provide tax office details depends on whether the company has a separate division. If not, enter the details of the Federal Tax Service with which the organization is registered for tax purposes. Personal income tax is also paid there from the salaries of remote employees. If there is, for employees of a separate division, personal income tax is paid to the tax department, and for employees of the head office - to the Federal Tax Service at the location of the company. The basis is paragraph 7 of Article 226 of the Tax Code of the Russian Federation.

Does the company have agreements with homeworkers? Then find out from the Federal Tax Service Inspectorate at the location of the homeworker’s workplace whether to register a separate unit there. If the inspectors decide that it is not necessary, pay personal income tax to the tax office of the head office.

Let's say an employee is listed in the head office, but in a separate division he is a part-time worker. Then divide your personal income tax and transfer it to two inspectorates at once. And if a person moves from one separate division to another, pay personal income tax to the tax office of each of them. The amount of personal income tax that goes to a specific Federal Tax Service depends on the salary received in each department.

Example

In September, storekeeper Bespalov worked in three divisions of Alpha LLC:
– from September 2 to September 10 – at the head office of the organization;
– from September 11 to 20 – in a separate unit located in Balashikha, Moscow region;
– from September 23 to 30 – in a separate unit located in the city of Pokrov, Vladimir region (Alfa-1 enterprise).

Bespalov's salary is 30,000 rubles. He is entitled to a standard deduction for a child in the amount of 1,400 rubles. Salaries are calculated by the accounting department of the Alpha head office. The amount of personal income tax from Bespalov’s salary for September amounted to 3,718 rubles. ((RUB 30,000 – RUB 1,400) × 13%). In order to correctly transfer the tax to the location of each division of the organization, the Alpha accountant distributed the amount of personal income tax in proportion to the salary accrued to Bespalov for the time actually worked in each division.

There are 21 working days in September. The amounts of personal income tax that Alpha must transfer to the budgets at the location of its divisions are:
– head office (Moscow) – 1239 rubles. (RUB 3,718: 21 days × 7 days);
– subdivision in Balashikha – 1416 rubles. (RUB 3,718: 21 days × 8 days);
– division in the city of Pokrov (Alfa-1 enterprise) – 1062 rubles. (RUB 3,718: 21 days × 6 days).

The head office of Alpha is registered with the Federal Tax Service of Russia No. 43 in Moscow. TIN of the organization - 7743123456, checkpoint - 774301001. OKTMO for paying taxes - 45338000.

In the city of Pokrov, the division (enterprise "Alfa-1") is registered with the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 11 for the Vladimir Region. At the place of registration of the Alpha division, KPP 332101001 was assigned. OKTMO for paying taxes - 17646120. The division is allocated to a separate balance sheet, has its own current account and the authority to transfer taxes from the head office.

In the city of Balashikha, at the place of registration of the Alpha division, KPP 500101108 was assigned. OKTMO for paying taxes - 46704000. The division does not have a separate current account and authority to pay taxes from the head office. Consequently, personal income tax for employees working in this division is transferred by the head office, indicating the Inspectorate of the Federal Tax Service of Russia for the city of Balashikha as the recipient.

Payment orders for the transfer of personal income tax indicate the following details of payers and recipients:

Payer

Payer details

Recipient details

Important!
If separate divisions are on the territory of the same municipality, but belong to different tax authorities, you can register for tax purposes with the same Federal Tax Service. And there to pay personal income tax for all the separate parts of this municipality. In Moscow and St. Petersburg, you can also register for taxation at the location of one of the divisions, but you need to pay personal income tax at the location of each (there will be a different OKTMO).

KBK NDFL 2017 for employees

The KBK NDFL 2017 for employees can be found in the order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. Officials regularly change the BCC (usually from January 1 of the new year). However, the KBK personal income tax 2017 for employees will remain the same -182 1 01 02010 01 1000 110. For personal income tax codes for all situations, see the table (below)

*KBK personal income tax in the form of fixed advance payments from the income of foreigners who work on the basis of a patent - 182 1 01 02040 01 1000 110

Payment order for personal income tax 2017 for employees (sample)

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.

The BCC for personal income tax for employees in 2017 remained unchanged compared to last year.

It is important to correctly enter classification codes into payment documents so that the tax contribution is received as intended within the allotted time frame.

In order for the payment to the tax service to be transferred in a timely manner, it is important to correctly indicate the KBK personal income tax 2017 for employees.

Otherwise, the payer will incur a debt and penalties will be added to the amount.

For non-payment of tax, a penalty of 20% of the contribution is imposed.

Therefore, the BCC in payment documents should be checked before submitting the papers. Let's start in order - let's figure out what's behind this code.

What information does the KBK reflect?

Behind the abbreviation KBK lies the budget classification code.

It contains 20 digits that convey information about the purpose of the payment.

Each sample payment document contains its own BCC. If it is not specified or entered incorrectly, the transfers simply will not go as intended.

The 20 digits included in the code are divided into the following categories:

1. The first three digits indicate the accrual administrator. If a BCC is required for personal income tax on employee income in 2017, this is the tax service. Code 182 is provided for it.
2. The next 10 digits (from 4 to 13) contain information about the type of income. Let's return to the situation with personal income tax. The group with code 100 (tax and non-tax income) is suitable here, then the subgroup is designated. For personal income tax it is set to 101 (profit taxes, income).
3. The next 4 digits indicate the subtype of income. Code 1000 is provided for payment, 2000 for penalties and interest, 3000 for penalty fees.
4. At the end, 3 digits represent the state revenue classifier code. In the case of tax income, code 101 is entered.

Some codes (in particular, for insurance) were modified in accordance with Order of the Ministry of Finance No. 230n dated December 7, 2016.

At the same time, these adjustments did not affect the CBC for personal income tax on employee income in 2017. The codes for .

Which BCC should be introduced in 2017

The updated codes were established by Order of the Ministry of Finance No. 65n dated July 1, 2013.

Additions were periodically made to this document. The changes did not affect the BCC for NFDL from employee income in 2017.

So, let's go - codes for 2017:

Taxpayers make a big mistake when they do not take the time to check the BCC.

If the code is entered incorrectly, the payment will not be received as intended.

Then a debt appears, and due to late payment, penalties will be charged.

Important: When filling out a payment document according to the sample, you need to check the correctness of the entered code.

What to do if an incorrect BCC is entered? If such a situation does arise, you need to submit an application to the tax service with a request to clarify the data in the payment document.

You can prepare it in free form. The application must indicate the exact code.

If it turns out that the tax was transferred on time, the penalties may be reset to zero.

In what cases are other codes used?

Other codes are used by residents of the Russian Federation who independently file a tax return (for example,), entrepreneurs, notaries, lawyers, foreign citizens working under a patent.

Let's list the KBK data.

For lawyers, notaries and individual entrepreneurs operating independently, the codes are as follows:

A sample payment form for residents of the Russian Federation who independently submit a declaration contains the following combinations in the BCC field:

A separate BCC is provided for foreign citizens carrying out labor activities on the basis of a patent. It will look like 182 1 01 02040 01 1000 110.

How can I return personal income tax?

If necessary, paid personal income tax can be returned. To do this, you will need to write a corresponding application to the tax service.

Important points:

1. A special form is provided for the document (Appendix No. 8 to the Federal Tax Service order No. ММВ-7-8/90@ dated 03/03/2015).
2. When using a property deduction when purchasing housing, enter code 182 1 01 02010 01 1000 110.

When registering, enter the same KBK as in the first section of the 3-NDFL form.

When is personal income tax transferred?

Tax agents fill out a sample payment document and transfer contributions within the period established by law.

Personal income tax withheld from , must be paid no later than the day following the date of transfer of the amount to the employee.

Regarding vacation pay, a different rule applies.

Here the tax should be transferred no later than the end of the month in which payments were made to employees.

Let’s imagine a situation where an employee takes a vacation in March 2017, from the 13th to the 26th.

He receives vacation pay on March 6; according to the above rule, the deadline for transferring personal income tax is March 31.

Important: in accordance with paragraph 4Article 226 of the Tax Code , personal income tax is withheld strictly during the actual payment of the amount to the employee.

Let's look at a sample payment document. The BCC for personal income tax on employee income in 2017 is entered in field 104.

The code for transferring the fine is also reflected there.

The BCC for personal income tax on employee income is entered when filling out form 3-NDFL.

This code is not required to issue a 2-NDFL certificate. There are enough codes indicating the type of income and deductions.

Emerging difficulties - tax period code

The sample payment order contains field 107, where you need to indicate the tax period code.

The instructions for filling out payment slips do not directly answer the question posed. What exactly should you put in this field?

Based on the Federal Tax Service letter No. BS-3-11/4028@ dated September 1, 2016, the month code should be entered here.

In most cases, this field is not provided for a specific date of receipt of income.

The exception is those situations where the law establishes several exact deadlines with specific dates for payment.

Let's give a few examples.

1. When transferring personal income tax, you need to look at when, according to tax law, this payment will be recognized. Let's say for wages this is the final day of the month in which the funds were received. Then, for personal income tax on wages for March, you need to enter the code for this particular month, even if the funds are issued in person in April.
2. As for, the tax office recognizes the payment on the day it is transferred. Therefore, in this case, in field 107 you should put the code of the month in which the funds were transferred to the employee.
3. The same rule applies to the calculation of which changes have been made. The payment is recognized by the tax service on the day it is made. This means that you need to put in the payment order the code of the month in which the amount was issued, even if the employee brought the sick leave in another month.

Another question that arises in this regard is how to document payments for taxes transferred on the same day?

It all depends on which month these incomes relate to.

If payments for vacation and sick leave fell within one month, it is enough to fill out one payment order.

However, if on the same day you need to transfer personal income tax on income relating to different months, you should fill out two separate payments.

How is personal income tax calculated?

Let's look at the following question: how is personal income tax calculated?

For calculations, a simple formula is used: the tax deduction is subtracted from the employee’s monthly income, and the resulting difference is multiplied by 0.13.

Starting from 2015, which are transferred by organizations are also subject to a 13 percent tax.

The personal income tax rate for foreign workers is higher – it is 30%.

A correctly completed sample payment order contains the corresponding BCC.

Payment is made at the inspection office with which the individual entrepreneur or legal entity is registered.

To find out the details of your branch, you need to go to the website of the tax service and follow the link “Determining the details of the Federal Tax Service”.

Important: Personal income tax is withheld from payments to employees, regardless of what type of contract they work under: or civil law.

Let us remind you that according to tax law, employee income is withheld at the time of actual payment.

It should be transferred to the tax service no later than the day following the day the funds are issued. Personal income tax is not paid on the advance.

Vacation and sick pay taxes are transferred no later than the final day of the month to which they relate.

When filling out in 2019 Section 1 “Information on the amounts of tax subject to payment (additional payment) to the budget/refund from the budget” of the declaration in form 3-NDFL (approved by Order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671@ ) among other data, must indicate the budget classification code (BCC).

Which BCC to indicate in 3-NDFL individual entrepreneur

If 3-NDFL, then line 020 of section 1 indicates KBK 182 1 01 02020 01 1000 110.

Personal income tax declaration: KBK for individuals

In this case, the BCC depends on what income is reflected in the declaration:

• if the income from which personal income tax was withheld by a tax agent, then the “agency” personal income tax code is indicated - 182 1 01 02010 01 1000 110. As a rule, a declaration with such a personal income tax is submitted by an individual when claiming the right to any deduction for the return of personal income tax from the budget;
• if income from which an individual has yet to pay personal income tax to the budget, then - 182 1 01 02030 01 1000 110.

If, for example, personal income tax paid previously in different municipalities is subject to refund, then section 1 of the declaration is also filled out in several copies separately for each code (clause 4.1 of Appendix No. 2 to the Order of the Federal Tax Service dated October 3, 2018 No. ММВ-7-11/ 569@). True, the BCC in each of these sections is the same.

A special program will help you specify the KBK in 3-NDFL

The easiest way to fill out 3-NDFL is to use the program posted on the Federal Tax Service website. She will help you quickly create a declaration by filling out some of its details for you, including the KBK.

Application for personal income tax refund: KBK

The application for the return of personal income tax (Appendix No. 8 to the Order of the Federal Tax Service dated February 14, 2017 No. ММВ-7-8/182@) provides, among other things, for the reflection of the BCC.

To KBC, when returning personal income tax for 2018, the application must indicate the same as in section 1 of the 3-NDFL declaration.

For example, if an individual submitted 3-NDFL in relation to income on which tax had already been withheld by an agent, and declared the amount of property deduction associated with the purchase of housing, then in the “KBK” field in the application for a personal income tax refund for an apartment, you must enter 182 1 01 02010 01 1000 110.