KBK for 2022: table of codes with decoding

KBK-2017: insurance premiums

From 01/01/2017, the administration of pension, medical and social insurance contributions was transferred to the tax authorities. In this regard, the administrator code, that is, the first three digits in the KBK, has changed: previously it designated extra-budgetary funds (392 or 393), now it means the Federal Tax Service (182).

Be careful, when paying insurance premiums in 2022, you need to take into account the period for which the payment is being made: if the transfer of contributions is made for periods earlier than January 1, 2017 , then you need to use the same BCC, and when paying premiums for January 2022 and subsequent the months of KBK 2017 will be different.

New codes have been introduced for those who pay additional contributions to the Pension Fund according to lists 1 and 2: if the tariff depends on a special assessment of working conditions, one BCC is selected, if it does not depend, another.

In 2022, we continue to pay insurance premiums for injuries to the Social Insurance Fund, so the BCC for them remains the same.

KBC for insurance premiums for 2022

Results

The BCC for VAT did not change in 2022: the codes themselves depend on whether the goods were sold in the Russian Federation or imported from abroad, as well as on the type of payment: current payment, fine or penalty. An error in indicating the KBK is not critical for the company, but it is better to check our article when indicating the KBK, so as not to worry about whether the payment was received to the budget on time, and not to argue with the tax authorities.

You can read about the BCC for other taxes in our articles:

• “Deciphering the KBK in 2022 - 18210102010011000110, etc.”;
• “KBK for payment of personal income tax on dividends in 2022”;
• “CBC for land tax in 2020-2021 for legal entities”;
• “KBK for insurance premiums for 2022 - table.”

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

KBK NDFL 2022

The list of BCCs for paying income tax has been supplemented with codes for personal income tax when the controlling person receives income from the profits of a controlled foreign company.

KBK NDFL 2022 for individuals

Changes to the BCC for the simplified tax system in 2022

For simplifiers who use the “income-expenditure” object of taxation, when paying tax for periods starting from 01/01/2017, a single code applies both for the main tax calculated under the simplified tax system “income minus expenses”, and for the minimum tax under the simplified tax system .

Let us explain in more detail: the KBK simplified tax system “income minus expenses” in 2016 (182 1 0500 110) was used separately from the KBK for the minimum tax under “simplified” (182 1 0500 110). Now both of these taxes should be transferred to one common KBK - 182 1 0500 110. The combination of codes occurred at the request of the Federal Tax Service to simplify offsets for the simplified tax system (letter of the Ministry of Finance of the Russian Federation dated August 19, 2016 No. 06-04-11/01/49770).

BCC when applying the simplified tax system for 2022

Income tax – KBK 2022

New BCCs have been added for transferring to the budget the income tax of controlled foreign companies, as well as penalties and fines on it. We have collected all the codes for paying income tax in the table.

KBK income tax in 2022

How to check the KBK for correctness

You can see the current BCCs on the Federal Tax Service website in the “Taxation in the Russian Federation” / “Budget Revenue Classification Codes” section. Select individual entrepreneur, legal entity or individual and the required tax.

The Federal Tax Service website also has a service for filling out a payment document. Specify the taxpayer and the payment document, then enter the BCC in the special field. This way you can find out for which payments this code is used.

The cloud service Kontur.Accounting helps generate payment orders for paying taxes - all that remains is to transfer them to the Internet bank and pay. Keep records, submit reports and pay salaries with us. Calculate taxes and generate payments for free; new users are given access to the service for 14 days.

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KBK for 2022: changes in excise taxes

In the new edition, excise taxes on heating oil, wine and some alcoholic products with and without the addition of ethyl alcohol were excluded from the BCC list for paying excise taxes. At the same time, the BCC for excise taxes on middle distillates has been added. The current BCCs for excise taxes are given in the table.

KBK on excise taxes for 2022

Unchanged KBK-2017 codes with decoding

Below we present the BCC for other taxes that should be indicated in payment orders in 2022.

Budget classification expense codes for 2017

When to pay tax

General approach

As a general rule, personal income tax must be paid in 2022 no later than the day following the day the employee (individual) was paid income. So, let’s say the employer paid the salary for January 2022 on February 9, 2022. The date of receipt of income will be January 31, 2022, the date of tax withholding will be February 9, 2022. The date no later than which personal income tax must be paid to the budget, in our example – February 11, 2022.

Benefits and vacation pay

Personal income tax withheld from temporary disability benefits, benefits for caring for a sick child, as well as from vacation pay must be transferred no later than the last day of the month in which the income was paid. For example, an employee goes on vacation from March 6 to March 23, 2017. Vacation pay was paid to him on March 1. In this case, the date of receipt of income and the date of withholding personal income tax is March 1, and the last date when personal income tax must be transferred to the budget is March 31, 2022.

In general, pay the withheld personal income tax in 2022 to the details of the Federal Tax Service with which the organization is registered (paragraph 1, clause 7, article 226 of the Tax Code of the Russian Federation). Individual entrepreneurs, in turn, pay personal income tax to the inspectorate at their place of residence. However, individual entrepreneurs conducting business on UTII or the patent taxation system transfer tax to the inspectorate at the place of registration in connection with the conduct of such activities.

Also see “Personal income tax payment deadline in 2022: useful tables.”