BCC for 2017 has changed. The Ministry of Finance published new budget classification codes for 2017 in advance. A handy BCF table in a large article.

What is CBC and what is it for?

BCC stands for Budget Classification Code. BCC for 2017 is a digital code, thanks to which departments can establish the purpose of the payment, where it came from, for what purposes the funds can subsequently be transferred and who is their addressee.

In the payment order, field 104 is allocated to indicate the budget classification code.

• A sample of filling out a payment order in 2017
• The status of the payer in the payment order in 2017
• Order of payment in the payment order in 2017
• UIN in the payment order since 2017: where to get

What is CBC made of?

Each budget code consists of 20 digits divided into 4 blocks.

1. Admin block. It consists of 3 digits and is necessary to establish the sign of the payment, where the funds will be sent.

For example, 182 - tax payments, 392 - payments to the FIU.

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", transfer of gratuitous amounts of money - "2", income from entrepreneurship - "3".

The second and third digits indicate the specific type of tax or transfer. For example, code 01 is assigned to personal income tax, code 06 is assigned to property tax.

See also: KBK for personal income tax in 2017 for employees

Compliance with income according to the Russian Budget Code is determined in the following 5 digits, of which the first 2 are an item, and the next 3 are a sub-item.

The recipient's budget level is defined in the last 2 characters of the block, for example, local, federal, pension, and others.

3. Program block. It consists of 4 digits and is used for the purpose of separate accounting of income from taxes, penalties, and 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. In particular, 110 are tax revenues, 150 are gratuitous receipts, 170 are income from operations with assets.

For convenience, we have shown the structure of the CBC in the diagram below.

How to find out KBK for 2017

BCC 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 editorial staff of the Salary magazine has developed a convenient service that will help determine the desired code. to the magazine "Salary" and enjoy all the benefits of a subscriber.

BCC for 2017: changes

Compared to current codes, BCC for 2017 did not change significantly.

Firstly, there will be a separate BCC for the 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 on BCC 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 are approved by the 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".

BSC table for 2017

We made a table of budget classification codes (BCC) for 2017 according to the data of the Ministry of Finance of Russia. You just have to select the required BCC and enter it in field 104 of the payment order.

CBC for personal income tax for 2017

CBC for income tax for 2017

BCC for VAT for 2017

BCC for insurance premiums for 2017

Table. New BCCs for insurance premiums for 2017

BCC for the simplified tax system for 2017

KBK for UTII for 2017

CBC for ESHN for 2017

BCC for transport tax for 2017

CBC for corporate property tax for 2017

CBC for personal property tax for 2017

CBC for land tax for 2017 for organizations

CBC for land tax for 2017 for individuals

KBK for 2017 according to the patent

BCC for water tax for 2017

BCC for state duty for 2017

BCC for service fees and reimbursement of state expenses in 2017

BCC for fines in 2017

Since 2017, control over the calculation and payment of insurance premiums is transferred from the funds to the Federal Tax Service, in connection with which the details of payment documents will change. New BCCs have already been approved for the next year: insurance premiums for employees and to the Pension Fund in 2016 for individual entrepreneurs.

What is CBC

BCC or budget classification code - these are the details in payment and banking documents, on the basis of which the amounts transferred by the payer are distributed. If an incorrect CCC is specified, the payment will be considered paid, but due to the fact that it is distributed incorrectly, the payer will be recognized as a 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 payee changes. 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 employees are still paid to the social insurance fund.

The main part of the insurance premiums paid by policyholders in 2016 has already gone to the details of the funds (PFR, MHIF, FSS). But the additional IP contribution for oneself (1% if the annual income limit of 300 thousand rubles is exceeded), if it has not yet been paid this year, must be transferred already to the Federal Tax Service. For employers, the question is important: for which CBCs to pay insurance premiums for December 2016 in January 2017?

Important: the contribution rates of insurers for employees and individual entrepreneurs for themselves in 2017 remained the same. The change in the calculation of old-age pensions for individual entrepreneurs was caused by an increase in the minimum wage (the minimum wage in 2017 is 7,500 rubles), and not by an increase in tariffs.

New BCCs for contributions

The KBK reference book for 2017 is given in the Order of the Ministry of Finance of Russia dated 07/01/2013 N 65n as amended by the 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 of taxation and state duties.

New BCCs for insurance premiums since 2017 are reflected in this transition table (the code is indicated in field 104 of the payment order). The table was prepared by the Federal Tax Service, the original excel file can be downloaded from this link.

Please note: the latest new CBCs for insurance premiums from May 17, 2016 (approved by order of the Ministry of Finance of the Russian Federation of May 17, 2016 No. 66n) are no longer valid!

Injury insurance premiums for employees (individual entrepreneurs do not pay them for themselves) are still deducted to the Social Insurance Fund, so their BCC remained the same as in 2016:

• 393 1 02 02050 07 1000 160.

Transition period

As you can see, problems with the choice of the BCC at the border of 2016-2017 can arise in two situations:

1. When paying an additional contribution to the FIU in 2016 for an individual entrepreneur for himself (from income over 300 thousand rubles). If the entrepreneur has already paid this one percent in 2016, then the money went to the details of the PFR. If the payment of an additional contribution occurs before April 1, 2017, then it must be transferred to the Federal Tax Service under the new CCC (182 1 02 02140 06 1200 160).
2. When paying insurance premiums by employers 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 of tax inspections. In fact, this will be the first payment of the insurers for the new CBC.

In this table, we have indicated the BCC for policyholders transferring contributions in January 2017 for December 2016.

New BCC 2018: on income tax on bonds and excises. All relevant BCCs (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 CCC for penalties and fines on insurance premiums at an additional rate. The division by settlement periods has been cancelled. Different BCCs are set 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 sole proprietors without employees! It was expected the introduction of a new BCC for entrepreneurs who needed to use it in 2018 when paying contributions at a rate of 1% on incomes over 300,000 rubles, but Order of the Ministry of Finance 35n says nothing about this. Therefore, individual entrepreneurs who do not make payments to individuals must transfer contributions for themselves according to 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, transferred before April 23, 2018 according to the previous CCC, do not need to be clarified.

All changes in the BCC, which come into force on April 23, 2018, are shown in the table below in comparison with the previous data.

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 June 9, 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 from 01/01/2017 to 12/31/2021.
• The list of budget classification codes for paying excises has been expanded. The 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 excises	Tax	penalties	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 BCC (budget classification codes) 2018

Download all CSCs relevant in 2018 in PDF format

Below are the current CCCs for insurance premiums that will be valid in 2018. You can view them online or download them in PDF format.

CCC 2018 for insurance premiums

Proper execution of payment documents is a prerequisite for the successful completion of a financial transaction, for example, for the payment of taxes or insurance premiums. On the basis of the Order of the Ministry of Finance of the Russian Federation No. CBC for 2017. Budget classification codes for 2017- important details of the document that must be filled out correctly. Our section in will help you quickly understand all the changes in the CSC since 2017. Just below you will find a table with new codes for 2017 with a transcript. Our material has already taken into account all the changes in the CBC provided for by Order Order of the Ministry of Finance of Russia dated 07.12. 2016 No. 230n, which, in particular, introduced new CCCs for insurance premiums from 2017.

KKB: features and purpose

Budget classification code (BCC) - a combination of numbers known to accountants, as well as employees of banking and budgetary institutions. It characterizes a certain monetary transaction and is a convenient way to group expenses / incomes received by the budget. Created on the basis of the Budget Code of the Russian Federation.

Thanks to the CCM, agencies can correctly interpret information about the payment being made (purpose, addressee, etc.). A properly written CSC allows you to:

• make payment transactions without errors;
• track the history of the movement of funds;
• facilitate the work of public service employees;
• competently plan the budget and manage financial flows;
• fix the payment arrears.

The budget classification code is a guarantee that in 2017 the money will go to the right account, and companies or individual entrepreneurs will not be penalized.

KBK: where to indicate?

The considered combination of numbers (KBK) is reflected in a separate field of payment orders intended for the deduction of tax payments and insurance premiums, penalties and fines in 2017. This field in 2017 is 104. When filling out a document, it is important to correctly indicate the combination of numbers, because a mistake made entails not only administrative responsibility, but also the need to clarify the payments made.

When the payer understands all the numbers, the probability of filling in the data incorrectly is minimized. So let's try to understand their meaning.

BCC: how many characters and what do they mean?

Based on the Order of the Ministry of Finance No. 65n, the budget classification code consists of 20 digits. Conventionally, they can be divided into several groups, consisting of 1-5 characters:

№1-3 - a code indicating the addressee for whom the cash receipts are intended (territorial Federal Tax Service, insurance and pension funds). For example, to pay CBC for personal income tax in 2017 the figure "182" is put, for contributions to the Pension Fund - "392".
№ 4 - show a group of cash receipts.
№5-6 - reflects the tax code. For example, for insurance premiums, the value "02" is indicated, excises and insurance premiums are characterized by the number "03", payment of state duty - "08".
№ 7-11 – elements that reveal the item and subitem of income.
No. 12 and 13- reflect the level of the budget in which the planned receipt of funds. The federal code is "01", the regional one is "02". Municipal institutions are assigned the numbers "03", "04" or "05". The remaining figures characterize the budget and insurance funds.
№14-17 - indicate the reason for the financial transaction:

1. making the main payment - "1000";
2. accrual of penalties - "2100";
3. payment of a fine - "3000";
4. deduction of interest - "2200".

No. 18 - 20 - reflects the category of income received by the government department. For example, funds intended to pay tax are reflected in the code "110", and gratuitous receipts - "150".

Example. Sirius makes contributions to insurance against accidents and occupational diseases that may occur during the performance of work duties. Depending on the situation, the BCC indicated in the payment document may differ:

– 393 1 02 02050 07 1000 160 – in case of timely transfer of funds;
– 393 1 02 02050 07 2100 160 – in case of paying a penalty fee;
- 393 1 02 02050 07 3000 160 - payment of a fine for a mandatory payment.

How to find out the BCC of an organization?

For payers who find it difficult to understand all the numbers, we recommend using our new KBK reference book for 2017. It will help the accountant in 2017 to correctly fill in the payments, which require the presence of a CBC. The catalog of current CSCs for 2017 on our website is presented in the form of a table. Similar information can be found on the official website of the Federal Tax Service.

CCC on taxes and insurance premiums in 2017

Ministry of Finance By order of 07.12. 2016 No. 230n amended the budget classification codes: for some, a slight correction was made, while others were excluded. The changes came into effect on January 1, 2017. They cover in particular the following sections:

1. Corporate income tax – applies to firms that work with foreign companies and receive income from them.
2. STS - the changes affected organizations using the object of taxation "income minus expenses". The minimum tax and advance payments will be made to a separate CBC.
3. Insurance premiums - from 2017 the tax office will administer (with the exception of "injury" contributions), so the combination of some numbers will change.

Insofar as in 2017 new CBCs appear, the former will become invalid. From January 1, 2017, the accountant will not be able to use the old values ​​even when making a payment for the previous period, otherwise the funds will not be considered paid.

Our BCC table for 2017, prepared by financiers on the basis of data from the Ministry of Finance of the Russian Federation. But if the accountant still uses the information for 2016, the mistake made can be corrected (you will need to clarify the payment).

Filling out the BCC in payments in 2017

A payment is a settlement document on the basis of which the bank makes monetary deductions. Form 0401060 is used to pay taxes and contributions. In the process of registration, it is recommended to be guided by the Rules for filling in details, developed by Order of the Ministry of Finance No. 107n.

In 2017, the Federal Tax Service will supervise taxes and insurance premiums, and payers will have to submit a single report (Federal Law No. 243-FZ). The indicator of the budget classification code, reflected in line No. 104, is filled in according to the previous rules. The table shows some of the changes that took place in the payment system in 2017:

Taking advantage KBK table for 2017 and clearly understanding the structure of the numbers, the accountant will be able to correctly and timely make all the calculations. You can simplify the work and reduce the risk of making a mistake by filling out documents in electronic services. The following is a table of current CSCs for 2017.